[pjc50]

It also doesn't mention that you don't need to register for VAT until you have a turnover of £82k.

[MatthewWilkes]

But for coders it's almost always worth registering straight away and going for the FRS.

Also, on FRS you can claim a single £2k expense annually.

[dav-id]

Within the EU. For example if you have a turnover of £100k all from outside of the EU you don't need to register.

[gambiting]

You don't have to,but you might want to - if you want to do any business with EU companies you have to give them your VAT number to be properly paid and invoiced. My company doesn't make anywhere near 82k,but it has to be VAT-registered for this very reason.