01Know when registration matters
For a UK-established business, compulsory VAT registration usually applies when taxable turnover exceeds £90,000 over the previous 12 months, or is expected to exceed it in the next 30 days alone. Overseas businesses and special cases have different rules.
02Keep usable records
Organise sales invoices, purchase evidence, bank records and the treatment of supplies. Ask your accountant about the correct VAT treatment; care, healthcare and staffing services are not automatically treated alike.
03Returns and deadlines
VAT returns are usually quarterly. The normal online filing and payment deadline is one month and 7 days after the period ends. Confirm your actual deadline in the HMRC account.
04Agree the professional scope
Discuss bookkeeping, payroll, VAT returns, year-end accounts and the software your business uses. Agree fees, responsibilities and who can act for you before any filing or advice.