You must become VAT registered when your business turnover for 12 consecutive months reaches £73,000 (from 1 April 2011). However, where you operate more than one business in your own name the turnover from all those businesses is generally aggregated to determine if the VAT registration threshold has been reached. Having said that you do not include turnover of a partnership business which you a member of, or of a company where you hold all or some of the shares. This is because partnerships and companies are separate legal entities to sole traders for VAT purposes.

Registering separate businesses for VAT

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