If your turnover is such that you do not yet need to register to VAT you do need to "keep an eye" on it and as soon as it reaches the VAT registration threshold you will need to register. This model helps you decide when that threshold has been reached.

Registration Threshold £ 85,000
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		Turnover	Cumulative 12 months
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12

The turnover limit which determines whether a person must be registered for VAT is currently £85,000. This means that a person will have to apply for registration if: - at the end of any month, the value of the taxable supplies made in the past 12 months or less has exceeded £85,000; or - at any time there are reasonable grounds for believing that the value of the taxable supplies to be made in the next 30 days alone will exceed £85,000.

Ignore sale of capital items and exempt income when calculating the turnover.

If at the end of any month, a person's taxable turnover in the past 12 months or less exceeds £85,000 but Customs & Excise are satisfied that it will not exceed £83,000 in the next 12 months, that person will not have to be registered.