Limited company guide
When a company must register for VAT, when to do it voluntarily, and which scheme to choose.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityWhen taxable turnover exceeds £90,000 in any rolling 12-month period, you must register within 30 days of the end of the month you crossed it. You must also register immediately if you expect to exceed £90,000 in the next 30 days alone.
When registration is compulsory
Voluntary registration
Schemes
When taxable turnover exceeds £90,000 in any rolling 12-month period, you must register within 30 days of the end of the month you crossed it. You must also register immediately if you expect to exceed £90,000 in the next 30 days alone.
Rolling means any twelve consecutive months, not your financial year, a point that catches growing companies.
Registering below the threshold lets you recover input VAT and can look more established to business customers. It is usually unhelpful if you sell mainly to consumers, because your effective prices rise.
Standard accounting is the default. Cash accounting defers VAT until customers pay, which helps if you invoice on long terms. The flat rate scheme simplifies calculation but the 16.5% limited cost trader rate removes most of the benefit for service companies with low goods spend.
Annual accounting reduces filing frequency but not the underlying obligation.
Thresholds, rates and deadlines quoted here reflect the 2026/27 UK position. Check current GOV.UK guidance, or ask us, before you rely on them for your own company.
Local help
We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
You owe VAT from the date registration should have taken effect, whether or not you charged it, plus possible penalties. Voluntary disclosure reduces the penalty.
Yes, if taxable turnover will fall below £88,000 in the next twelve months.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
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Share your next deadline, accounting problem or growth question. We will reply with a clear next step and quote any technical work before it begins.
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Pick a time that suits you and a qualified accountant will call you about your company, deadlines and fees.
Appointments run monday to friday, 9:00am to 5:30pm. Your confirmation is emailed straight away.
