Keeping track of your VAT position is essential for any growing business. One of the most common areas of confusion is how the VAT rolling turnover check works, and when it might trigger VAT registration (or allow deregistration).
To help, we’ve put together a VAT rolling turnover calculator that you can download and use to monitor your taxable turnover on a monthly basis.
You can download it here: Whyfield’s VAT Rolling Turnover Check calculator
What is the VAT rolling turnover check?
The VAT rolling turnover check is used to input monthly taxable revenue and compare it against the VAT registration and deregistration thresholds.
Unlike looking at turnover by financial year, the rolling turnover check looks at any consecutive 12-month period. This means VAT registration can be required part way through a financial year, not just at year end.
Current VAT registration threshold
The current VAT registration threshold is:
£90,000 of taxable turnover, over a rolling 12-month period
This threshold is not based on your accounting year or tax year. Instead, it’s reviewed every month.
How the rolling period works?
Each month, you must look back at the previous 12 months’ taxable turnover.
For example:
- In January 2026, you would review your turnover from January 2025 to December 2025.
- This applies even if your financial year end is March 2026.
If your taxable turnover for that rolling period exceeds £90,000, VAT registration may be requited.
VAT deregistration works the same way
The rolling turnover check is not only relevant for businesses approaching VAT registration.
VAT deregistration also works on the same rolling basis. This means VAT-registered businesses can use the rolling turnover calculation to assess whether they may now be eligible to deregister for VAT if their taxable turnover has fallen below the relevant threshold.
What counts as taxable turnover?
Taxable turnover is the total value of everything you sell that is not VAT exempt or ‘out of scope’.
This includes more than many businesses realise, such as:
- zero-rated goods
- reduced-rated goods
- standard-rated goods
- goods you hired or loaned to customers
- business goods used for personal reasons
- goods you bartered, part-exchanged or gave as gifts
- services you received from businesses in other countries that you had to ‘reverse charge’
- goods and services which are subject to the ‘domestic reverse charge’
- building work over £100,000 your business did for itself
Understanding what must be included is key to ensuring your turnover calculations are accurate.
Use our VAT rolling turnover calculator
To make this easier, we’ve created a VAT rolling turnover calculator that allows your to input your monthly taxable revenue and automatically check whether you are approaching or exceeding the VAT thresholds:
You can download it here: Whyfield’s VAT Rolling Turnover Check calculator
This can be particularly helpful if your turnover fluctuates during the year or if you business is growing quickly.
What should you do if you’re close to the threshold?
If you think you may be close to hitting the VAT registration threshold, or believe you may have already exceeded in the past, it’s important to act early.
Equally, if you are VAT registered and think your turnover may now allow deregistration , professional advice can help you assess your options.
As always, we’re here and happy help!
Give us a call on 01872 267 267, email us [email protected], or message us on WhatsApp 0777 49 39 111
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