# UK VAT Registration & MTD Returns

> A UK business must register for VAT when taxable turnover exceeds £90,000 in a rolling 12-month period, or is expected to in the next 30 days. Non-established businesses making taxable supplies in the UK must register from the first sale. VAT returns are usually quarterly and filed through Making Tax Digital-compatible software. The standard rate is 20%.

Practice: UK Business Services — https://www.industax.com/services/uk-business/

Services bought from India by a UK business are usually subject to the reverse charge, and services supplied by a UK company to Indian clients are often outside the scope of UK VAT — the place of supply rules decide.

We register, set up MTD software and file returns with partner UK accountants.

## Key facts

| Item | Detail |
| --- | --- |
| Threshold | £90,000 rolling 12 months |
| Non-established businesses | Register from first UK taxable supply |
| Standard rate | 20% |
| Filing | Making Tax Digital |

## Who needs this

- UK companies crossing the threshold
- Non-UK sellers making UK supplies
- E-commerce sellers shipping to UK customers

## What's included

- Registration
- MTD software setup
- Quarterly returns

## Documents

- Turnover records
- Company details
- Bank details

## Process

1. **Assess** — Threshold and place of supply.
2. **Register** — VAT number obtained.
3. **File** — MTD returns each quarter.

Work that legally requires a UK accountant is signed by a partner professional; Indus Tax coordinates it.

## FAQs

### Should a small UK company register voluntarily?

If customers are VAT-registered businesses who can reclaim it, voluntary registration can help recover input VAT without hurting prices.

### Is VAT charged on services to Indian clients?

Generally no for business-to-business services, as the place of supply is where the customer belongs.

### What is Making Tax Digital?

HMRC's requirement to keep digital records and file VAT returns through compatible software.

## Official sources

- HMRC — Corporation Tax and VAT: https://www.gov.uk/corporation-tax

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Canonical page: https://www.industax.com/services/uk-business/uk-vat-registration
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.