Reviewing VAT Registration following recent HMRC letters
Glyn Edwards · Posted on: April 1st 2026 · read
MHA have been contacted by numerous clients who have received letters from HMRC suggesting they review their VAT registration position where reported turnover exceeds £90,000.
These letters appear to be generated using turnover figures from submitted tax returns and may not take account of whether any of that income is VAT-exempt.
As a result, some businesses may receive these reminders even where VAT registration is not required.
For example, certain activities, such as the letting of residential property are VAT-exempt and do not count towards the requirement to register for VAT, regardless of the level of rental income.
Businesses receiving such correspondence may wish to review their VAT position to confirm whether registration is necessary. If there is any uncertainty, please get in touch with your usual MHA VAT contact for guidance and reassurance.
For more information
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