Check if your taxable turnover exceeds £90,000 in any rolling 12-month period – this includes all VATable sales, not just profits.

Apply online through HMRC's Government Gateway or by post using form VAT1, providing accurate business details and bank information.

Choose a VAT accounting scheme: Standard, Flat Rate, Cash, or Annual Accounting, based on your business needs and cash flow.

Understand the effective date of registration, which is the first day of the second month after exceeding the threshold or a chosen date for voluntary registration.

Notify HMRC within 30 days of exceeding the threshold to avoid penalties, which can include fines and backdated VAT charges.

Register voluntarily if your turnover is below the threshold but you want to reclaim VAT on purchases, which can benefit start-ups or businesses with high input costs.

Consider the VAT registration threshold for distance selling if you sell goods from abroad to UK customers, as different rules may apply.

For international businesses expanding to the UK, assess if you need to register for VAT based on UK taxable supplies or distance selling thresholds.

Keep accurate records of all sales and purchases to support your VAT returns and claims, using digital tools if possible for efficiency.

Review your VAT position regularly, especially if your turnover fluctuates or you engage in cross-border transactions, to ensure ongoing compliance.