I’ll look at this as a separate topic but you are only obliged to register for VAT if your turnover is over £85,000 in the preceding 12 months on a rolling basis. You have to register by the end of the following month you breached this limit and will be registered from the 1stof the following month. There is also a requirement to register straight away if you expect your turnover in the next 30 days to be over £85,000 (a large advance for example that you are contracted to receive).