The £90,000 test is a rolling 12 months, checked at the end of every month — not a tax-year figure. Enter where you are and how fast you're selling, and see when you'd cross.
VAT-taxable turnover: standard, reduced and zero-rated sales — plus the value of gifted goods received in exchange for promotion. Exempt income doesn't count. The third field matters because each new month replaces the same month last year in the rolling total.
Projection assumes current monthly sales continue and last year's months drop out at the rate entered. Real months vary — this shows direction, not destiny.
It's rolling, not annual. At the end of every month you test the previous 12 months. A strong Christmas can put you over in January even if the tax-year total looks safe.
Zero-rated sales count. The test is VAT-taxable turnover, which includes zero-rated sales (and barter income like gifted product supplied in return for promotion). Only exempt and outside-scope income is left out.
The 30-day forward test. If you expect taxable turnover over £90,000 in the next 30 days alone — say you've just signed one huge contract — you must register immediately, without waiting for the rolling total.
Crossing isn't always bad: if your customers are VAT-registered businesses, voluntary registration can be worth it earlier. That's a conversation.