At the end of any month, before 1 December 2012, did the value of the taxable turnover go over the threshold?

Taxable turnover for VAT is the total value of supplies that are taxed at either the standard, reduced or zero rate. (The supply of goods and services that are exempt from VAT is not included in taxable turnover).

If the value of your supplies exceeded the VAT registration threshold in any period of 12 months or less before 1st December 2012, you must answer 'Yes' to this question.

Find information on the VAT registration threshold.

If you answer 'Yes' to this question, you will need to provide the month-end when your taxable turnover went over the VAT registration threshold. For example, if the businesses went over the VAT registration threshold on 12th April 2012, please enter 04/2012.