VAT Threshold - calendar year or rolling 12 months

tecate

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As per the thread title, I traded on a part time basis (I work full time PAYE) last year. I reached the VAT threshold at the end of the year.

Do I start with a fresh VAT threshold allowance from Jan 1st or is it on a rolling 12 month basis?
 
It’s when you expect your turnover in the next 12 months will exceed the threshold so rolling.
 
It’s when you expect your turnover in the next 12 months will exceed the threshold so rolling.

What if you're managing your income to stay below the threshold but end up exceeding it anyway. Is the VAT chargeable from the moment you go over?
 
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