When do I need to register for VAT as a freelancer?

You must register for VAT once your taxable turnover in any rolling 12-month period passes £90,000, and you have 30 days from the point you crossed it to register.

It's a rolling test, not a tax-year test — so a strong few months can tip you over the threshold even if your annual total looks comfortably under it, and missing the registration deadline can mean a penalty on top of the VAT you owed anyway. Some freelancers register voluntarily before they're required to, usually because most of their clients are VAT-registered businesses who can reclaim the VAT you charge them, making voluntary registration cost-neutral for them while letting you reclaim VAT on your own expenses. Whether voluntary registration helps or hurts you depends entirely on who your clients are — it's worth checking before you either register too early or leave it too late.