It can be tricky to work out when your business should become registered for VAT. You need to keep a rolling tally of the turnover for the last 12 months and as soon as that total tops £70,000, apply to register for VAT. However, if there is a blip in turnover, that only temporary takes the total over the £70,000 threshold, you can apply for an exception to VAT registration. But you must inform the VAT registration office of your current turnover level and ask for the exception to VAT registration to be granted. We can help you deal with the VAT Office for registration and all other VAT matters.

 When to register for VAT

 http://www.hmrc.gov.uk/vat/start/register/when-to-register.htm