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VAT threshold registration for MTD

VAT threshold registration for VAT

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My VAT registered client has strongly seasonal sales. He sells very little between February and the end of October. Approximately 5,000 per VAT quarter. Then in the November to January quarter he sells over £100,000 of products. His first Q under the MTD rules is April/May/June when his quarterly sales are likely to be around 5,000

Does he need to register for MTD for the June quarter or can he wait until October/Nov/Dec quarter; I' assuming he has to register By June but thought it worth asking

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By jcace
25th Mar 2019 21:24

You need to look at his last 12 months turnover on 1 April... Sounds like it'll be over 85K, so he'll be required to comply with MTD with effect from the first quarter beginning on or after that date.

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