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VAT Registration

Registration for VAT can be compulsory or voluntary


As a musician, provided that you are making supplies of services by way of business in the UK, then that is sufficient to register for VAT in the UK on a voluntary basis, even if your income is only a few thousand pounds. 


If VATable income exceeds the current VAT registration threshold of £85,000 (with effect from 1 April 2017) in any 12-month period or less, VAT registration is compulsory. It should be noted that failure to notify HMRC of a compulsory requirement to register for VAT may result in a late registration penalty. 

However, if your income is subject to major fluctuations and only exceeds the threshold for a short period, it is possible to arrange not to have to register for VAT. To do this, you must notify HMRC of the breach of threshold and obtain its agreement. 

Once VAT registration is achieved, VAT will become chargeable at 20% on all VATable business supplies made in the UK. 

There are, however, some specific rules for supplies made outside of the UK.