Check if your taxable turnover exceeds £90,000 in a rolling 12-month period—this triggers mandatory registration.

Gather necessary information like your business name, address, turnover details, and bank account for HMRC.

Choose a VAT accounting scheme: Standard VAT, Flat Rate Scheme, or Cash Accounting, based on your business needs.

Register online through HMRC's Government Gateway—it typically takes up to 30 days to receive your VAT number.

Set up for Making Tax Digital (MTD) by using compatible software to keep digital records and submit VAT returns.

Understand the VAT rates: standard 20%, reduced 5%, or zero-rated, and apply them correctly to your sales.

Issue VAT invoices to customers showing your VAT number, and keep records for at least 6 years as required by law.

Submit quarterly VAT returns digitally via MTD, declaring VAT charged on sales and reclaiming VAT on eligible purchases.

Pay any VAT due to HMRC by the deadline, usually one month and seven days after the end of the VAT period.

Consider voluntary registration if below the threshold—it can benefit cash flow by reclaiming VAT on expenses, but adds administrative work.