If your company turnover exceeds the VAT registration threshold (currently £56,000) you must register.

However, you are allowed to make an optional application for VAT registration before you reach that level in order to claim back the VAT element on your purchases.

We suggest that you visit your local office of HM Customs & Excise and obtain their booklets and forms. Alternatively, you can visit their website at http://www.hmce.gov.uk.