Use this tracker to organise taxable-turnover evidence for the rolling 12-month test and the separate next-30-day test. It does not register a business for VAT or replace checking the current GOV.UK guidance.
What to enter
Enter complete, consecutive months of taxable turnover. Add a documented adjustment only when it is needed to explain the figure. Enter a next-30-day expectation separately, with the date the expectation arose.
What the result means
The tracker shows which complete 12-month periods can be assessed and keeps the rolling and next-30-day tests separate. The ordinary threshold used here is more than £90,000, so exactly £90,000 is not an over-threshold result.
Worked example
Twelve consecutive months totalling £90,000 are not over the ordinary threshold. £90,000.01 is over it. A separate expected £100,000 in the next 30 days needs its own review even if the rolling total is lower.
Limitation and next step
Missing, duplicate or out-of-order months cannot support a reliable window. Check the official guidance and take advice where the business has unusual supplies or a threshold result is close.
Important
General information only. It is not a tax, accounting, legal or financial determination for a particular business.
Next step
Keep the dated turnover list with the tracker and obtain VAT advice promptly if the result or timing is unclear.
Sources and review
- Evidence check date: 5 November 2026.
- GOV.UK - Register for VAT