Very few self-employed workers are VAT registered. Some couriors or contractors have been advised by the company they work with, that they need to be VAT registered. This may be a policy of the company, but it is not a requirement of HMRC.

When to register

You must register for VAT if your VAT taxable turnover goes over £85,000 (the ‘threshold’), or you know that it will. Your VAT taxable turnover is the total of everything sold that is not VAT exempt.

Compulsory registration

You must register for VAT if:

• you expect your VAT taxable turnover to be more than £85,000 in the next 30-day period
• your business had a VAT taxable turnover of more than £85,000 over the last 12 months
• You might also need to register in some other cases, depending on the kinds of goods or services you sell and where you sell them.

Voluntary registration

You can register voluntarily if your business turnover is below £85,000. You must pay HMRC any VAT you owe from the date they register you.

The Tax App is NOT suitable for those who are registered for VAT.

Cancel registration

You can ask HMRC to cancel your registration if your VAT taxable turnover falls below the deregistration threshold of £83,000.

How to cancel

You can cancel your VAT registration online with this link.
HMRC Self-employment support: 0300 200 3500