HM Revenue & Customs

Expect value of taxable turnover would go over the threshold in the next 30 day period alone

Please answer 'Yes' to this question if at sometime before 1st December 2012, you expected the value of your taxable supplies to go over the VAT registration threshold in the next 30 days alone. This could happen if, for example a business planned to run an exhibition and anticipated selling so many tickets it expected to go over the VAT threshold. You would need to answer 'Yes' to this question irrespective of the actual sales that were made.

If you answer 'Yes' to this question, you will be required to enter the date in the past on which you expected you would go over the VAT registration threshold in the next 30 days. For example, if on the 2nd November 2009, the business planned an exhibition and believed increased sales would take the business over the VAT threshold on 1st December 2009, please enter 02/11/2009.

You should not enter a date that is more than 30 days prior to the expected date of exceeding the VAT registration threshold. In the above example, if the business planned an exhibition on 15th October 2009, with the same expectation that increased sales would take the business over the VAT threshold on 1st December 2009, you would still need to enter 02/11/2009.

Find information on the VAT registration threshold.