VAT Registration - When is it Required in the UK

Businesses in the UK (including Isle of Man) are required to register for VAT

If the value of their Taxable Turnover (standard rate, reduced rate and or zero rated supplies) in the preceding 12 months or less goes over the registration threshold of £90,000
If the value of their taxable turnover (standard rate, reduced rate and or zero rated supplies) is likely to exceed £90,000in the next 30 days
if the business is based outside the UK and supplies goods or services in the UK or are expected to in the next 30 days. (Threshold does not apply here)
If a businesses is being taking over a VAT registered business as a going concern
If you make distant sales into Northern Ireland and exceed the annual threshold.

Note: Businesses include Sole Traders, Partnerships, Limited Companies, Clubs, Associations.

What is Taxable Turnover

Standared Rated Sales of goods and services
Zero Rated Goods and Services
Reverse Charge Output VAT
Any Goods or Services you barter or part exchange
The value of any goods you have used for private use
Property services supplied (rent and service charges) where you have opted to tax the building.

What is not Taxable Turnover

Voluntary Registration

You can apply to HMRC for voluntarily registration if:

you are making taxable supplies where their value is under the £85,000 threshold. This will allow you to recover VAT expenses incurred.
You are intending to make taxable supplies in the near future