Answers
What is the VAT registration threshold?, £90,000 of taxable turnover in any rolling twelve months, or an expectation of exceeding it within the next 30 days alone.
When are VAT returns due?, Normally one month and seven days after the end of each quarter, filed digitally under Making Tax Digital.
Is the flat rate scheme worth using?, Only for some low-cost service businesses. The 16.5% limited cost trader rate removes most of the advantage where goods spend is low.
Can we reclaim VAT on pre-registration costs?, Generally yes: goods still held, bought in the four years before registration, and services in the six months before registration.
Do we charge VAT to clients abroad?, Business-to-business services to overseas clients are usually outside the scope of UK VAT, with the customer accounting under reverse charge. Goods and consumer sales follow different rules.