Tax Accountant Cardiff • Specialist tax advice for individuals, landlords and businesses

UK VAT amount and registration check

VAT Calculator

Add VAT to a net price or remove VAT from a VAT-inclusive total at the standard, reduced, zero or a custom rate.

You can also compare taxable turnover with the rolling twelve-month and next-thirty-day VAT registration tests. The turnover check is separate from the amount calculation.

Add VATnet to gross
Remove VATgross to net
Custom rateavailable where required
Turnover testrolling 12 months and 30 days

VAT amount estimate

Add or remove VAT from an amount

Choose whether the amount excludes or includes VAT. For an inclusive amount, VAT is extracted using the VAT fraction rather than multiplying the gross total by the rate.

01
Transaction detailsPrice and VAT rate

Amount calculation

£

Optional VAT registration check

£
£
02
VAT resultCurrent confirmed rules
Gross amount including VAT£120.00Calculated at 20%
Net amount
£100.00
VAT amount
£20.00
Gross amount
£120.00
VAT fraction for inclusive price
1/6
Rolling 12-month turnover
£0.00
Registration threshold
£90,000.00
No threshold result entered

Enter taxable turnover if you want a basic registration check.

Get help with VAT returns →

This does not decide whether a supply is taxable, exempt, outside the scope, reverse charged or subject to a special scheme.

Direct answer

How do you calculate VAT?

To add 20% VAT to £100, multiply £100 by 20% to find £20 VAT, giving a gross total of £120. To remove 20% VAT from £120, divide £120 by 1.20 to find the £100 net amount; the difference is £20 VAT.

Multiplying a VAT-inclusive total by 20% overstates VAT. At the standard rate, VAT is one-sixth of the gross amount.

Check how much VAT to charge on GOV.UK →

Calculation method

VAT formulas and registration tests

The price calculation and registration check answer different questions and should not be confused.

01

VAT-exclusive amount

VAT equals the net amount multiplied by the rate. Gross equals net plus VAT.

02

VAT-inclusive amount

Net equals gross divided by one plus the VAT rate. VAT is gross less net.

03

Historic turnover test

Registration is normally required when taxable turnover for any rolling twelve-month period exceeds the threshold.

04

Future turnover test

A separate test applies if taxable turnover is expected to exceed the threshold in the next thirty days alone.

Current confirmed UK VAT reference values
ItemValue
Standard rate20%
Reduced rate5%
Zero rate0%
Registration threshold£90,000
Deregistration threshold£88,000

Official sources: VAT rates and VAT registration tests and thresholds.

Before using the result

The correct VAT treatment starts with the supply

A mathematically correct amount can still be the wrong VAT answer if the rate, place of supply, tax point or customer status is wrong. Construction, land, international services and partial exemption often need closer review.

Included here

  • VAT-exclusive prices;
  • VAT-inclusive prices;
  • standard, reduced and zero rates;
  • a custom percentage;
  • basic registration tests.

Check separately

  • exempt and outside-scope supplies;
  • reverse charge rules;
  • flat-rate and margin schemes;
  • partial exemption;
  • overseas businesses and supplies.

Common questions

VAT calculator questions

Is zero-rated the same as VAT exempt?

No. A zero-rated supply is taxable at 0%, while an exempt supply is not taxable. The distinction can affect registration and recovery of input VAT.

Does all business income count towards the VAT threshold?

The test uses VAT-taxable turnover, including zero-rated supplies. Exempt and outside-scope income is generally treated differently.

When is the rolling twelve-month test checked?

It is checked at the end of every month, looking back over the previous twelve months, rather than only at the accounting year end.

Can a business register below the threshold?

Yes, voluntary registration can be possible, but the cash-flow, pricing, customer and record-keeping effects should be considered first.

Confidential enquiry

Need the VAT treatment checked?

Tell us what was supplied, where the customer belongs and whether the price included VAT. Do not send bank details or authentication codes.