When you apply for VAT registration you can back-date it - but I am not sure what the limit is. I registered during November last year for registration from 1st October onwards. This wasn't a problem. My first VAT return is due to be completed at the end of Feb this year and will be quarterly thereafter. And yes, you should really have registered already! You will have to prove that you have a valid case for registration I think. I sent them a business plan showing that turnover was predicted in the first 12 months to be over £56K (or whatever the limit is) and that did the job. I don't think they are that strict though. Clem.

Just to add to what clem says - you don’t have to prove you have a turnover of £56k to register for VAT. You can volunteer to be VAT regd if this is beneficial to you. Its entirely you choice with a T/o of less than £56k. The nature of your business will determine if this is a good idea or not. In terms of backdating claims, you can claim for things you have bought within 3 years (but not items already sold) on the date of registration. You can claim up to 6 months for (some) services. I hope this is of help, Regards, James Smith Chartered Accountant www.uktaxshop.co.uk 01284 764436
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James Smith
Chartered Accountant
www.jamesesmith.co.uk

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Your indispensable guide to Small Business Bookkeeping, Self-Assessment & VAT