You must register if, by the end of the month, your total VAT taxable turnover for the last 12 months was over £85,000. If you go over the threshold, then you would need to register within 30 days. Your effective date of registration is the first day of the second month after you go over the threshold. When you go over the threshold, your effective date of registration would be the first day of the second month. You will also need Making Tax Digital (MTD) compatible software, so you can submit your VAT returns digitally. We can help with the registration and setting you up on the software if required.