Making tax digital for VAT requirements (6 figures)
The UK Trade Compliance Obligations carries 6 published figures read from 3 sources' own pages, from 7 to 30 day, read 7 November 2026.
5 of the 11 named sources read in full publish a figure; 6 publish none, read 7 November 2026.
By obligation and time
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| obligation gas safety record to an existing tenant | 28 day (one figure) | one figure, no range | 1 |
| obligation EICR report to an existing tenant | 28 day (one figure) | one figure, no range | 1 |
| obligation EICR report to the local housing authority | 7 day (one figure) | one figure, no range | 1 |
| obligation EICR report to a prospective tenant | 28 day (one figure) | one figure, no range | 1 |
| obligation EICR remedial action after a notice | 28 day (one figure) | one figure, no range | 1 |
| obligation VAT standard rate | 20 % (one figure) | one figure, no range | 1 |
| obligation VAT reduced rate | 5 % (one figure) | one figure, no range | 1 |
| obligation VAT zero rate | 0 % (one figure) | one figure, no range | 1 |
| obligation VAT registration threshold | 90,000 GBP (one figure) | one figure, no range | 1 |
| obligation VAT registration deadline | 30 day (one figure) | one figure, no range | 1 |
| time from 6 April 2026 (qualifying income over £50,000 in 2024 to 2025) | 50,000 GBP (one figure) | one figure, no range | 1 |
| time from 6 April 2027 (qualifying income over £30,000 in 2025 to 2026) | 30,000 GBP (one figure) | one figure, no range | 1 |
| time from 6 April 2028 (qualifying income over £20,000 in 2026 to 2027) | 20,000 GBP (one figure) | one figure, no range | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (13)
- GOV.UK: VAT registration threshold, read 2026-11-07:
your total taxable turnover for the last 12 months goes over £90,000 (the VAT threshold)
- HMRC: when to sign up for Making Tax Digital for Income Tax, read 2026-11-07:
£50,000 for the 2024 to 2025 tax year, you should’ve started using Making Tax Digital for Income Tax from 6 April 2026 — you can still sign up or sign up your client, if you have not already done so
- HMRC: when to sign up for Making Tax Digital for Income Tax, read 2026-11-07:
£30,000 for the 2025 to 2026 tax year, you will need to use it from 6 April 2027
- HMRC: when to sign up for Making Tax Digital for Income Tax, read 2026-11-07:
£20,000 for the 2026 to 2027 tax year, you will need to use it from 6 April 2028
- GOV.UK: VAT registration threshold, read 2026-11-07:
You have to register within 30 days of the end of the month when you went over the threshold.
- Gas Safety (Installation and Use) Regulations 1998, regulation 36, read 2026-11-07:
a copy of the record made pursuant to the requirements of paragraph (3)(c) above is given to each existing tenant of premises to which the record relates within 28 days of the date of the check; and
- Electrical Safety Standards in the Private Rented Sector (England) Regulations 2020, read 2026-11-07:
supply a copy of that report to each existing tenant of the residential premises within 28 days of the inspection and test;
- Electrical Safety Standards in the Private Rented Sector (England) Regulations 2020, read 2026-11-07:
any prospective tenant within 28 days of receiving a request in writing for it from that prospective tenant.
- Electrical Safety Standards in the Private Rented Sector (England) Regulations 2020, read 2026-11-07:
require the private landlord to take that action within 28 days beginning with the day on which the notice is served;
- GOV.UK: VAT record keeping, read 2026-11-07:
You usually charge standard rate of VAT (currently 20%) on most goods and services.
- Electrical Safety Standards in the Private Rented Sector (England) Regulations 2020, read 2026-11-07:
supply a copy of that report to the local housing authority within 7 days of receiving a request in writing for it from that authority;
- GOV.UK: VAT record keeping, read 2026-11-07:
You charge reduced rate (currently 5%) instead of standard rate on certain goods or services, or if the circumstances of the sale meets certain rules.
- GOV.UK: VAT record keeping, read 2026-11-07:
Zero rate means you must still account for and charge VAT (for example, you must include it on your invoices) but the rate you use is 0%.
Read in full, publishes no figure
6 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- HMRC VAT Notice 700/22: Making Tax Digital for VAT, read 2026-09-11: every candidate on the page was refused
- GOV.UK: what is the Construction Industry Scheme, read 2026-09-12: read in full and no accepted figure on the page
- HMRC: VAT domestic reverse charge for building and construction services, read 2026-11-07: read in full and no accepted figure on the page
- HSE: landlords' gas safety duties, read 2026-09-11: read in full and no accepted figure on the page
- HSE: portable appliance testing FAQ, read 2026-09-11: read in full and no accepted figure on the page
- MHCLG: electrical safety standards in the private rented sector, guidance, read 2026-10-10: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
5 of the 11 named sources that could be read published a usable figure; 6 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in day (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 6 figures, never sentences; 43 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per obligation per duty-holder, each quoted verbatim from the authority with the effective date and the statutory instrument behind it: the twelve-month gas check and the 28-day tenant copy (reg 36), the five-year EICR and its 28-day and 7-day copies, the 20%/30% CIS deduction, the 90,000 VAT threshold, the six-year digital record, the MTD ITSA start; the join nobody publishes is obligation to SOFTWARE CAPABILITY - which of the pricing index's suppliers can produce each required record; changed-since, which is the news when a threshold or a rate year turns
43 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (12)
- HMRC VAT Notice 700/22: Making Tax Digital for VAT(the publisher's own terms; quoted for reporting and comment)
- HMRC: when to sign up for Making Tax Digital for Income Tax(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: what is the Construction Industry Scheme(the publisher's own terms; quoted for reporting and comment)
- HMRC: VAT domestic reverse charge for building and construction services(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: VAT record keeping(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: VAT registration threshold(the publisher's own terms; quoted for reporting and comment)
- HSE: landlords' gas safety duties(the publisher's own terms; quoted for reporting and comment)
- HSE: portable appliance testing FAQ(the publisher's own terms; quoted for reporting and comment)
- Gas Safety (Installation and Use) Regulations 1998, regulation 36(the publisher's own terms; quoted for reporting and comment)
- Electrical Safety Standards in the Private Rented Sector (England) Regulations 2020(the publisher's own terms; quoted for reporting and comment)
- MHCLG: electrical safety standards in the private rented sector, guidance(the publisher's own terms; quoted for reporting and comment)
- Gas Safe Register: landlords(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The UK Trade Compliance Obligations carries 6 published figures read from 3 sources' own pages, from 7 to 30 day, read 7 November 2026.
5 of the 11 named sources read in full publish a figure; 6 publish none, read 7 November 2026.
UK Trade Compliance Obligations, obligation gas safety record to an existing tenant: median 28 day across 1 source, read 7 November 2026.
UK Trade Compliance Obligations, obligation EICR report to an existing tenant: median 28 day across 1 source, read 7 November 2026.
UK Trade Compliance Obligations, obligation EICR report to the local housing authority: median 7 day across 1 source, read 7 November 2026.
UK Trade Compliance Obligations, obligation EICR report to a prospective tenant: median 28 day across 1 source, read 7 November 2026.
UK Trade Compliance Obligations, obligation EICR remedial action after a notice: median 28 day across 1 source, read 7 November 2026.
UK Trade Compliance Obligations, obligation VAT standard rate: median 20 percent across 1 source, read 7 November 2026.
UK Trade Compliance Obligations, obligation VAT reduced rate: median 5 percent across 1 source, read 7 November 2026.
UK Trade Compliance Obligations, obligation VAT zero rate: median 0 percent across 1 source, read 7 November 2026.
UK Trade Compliance Obligations, obligation VAT registration threshold: median 90,000 GBP across 1 source, read 7 November 2026.
UK Trade Compliance Obligations, obligation VAT registration deadline: median 30 day across 1 source, read 7 November 2026.
UK Trade Compliance Obligations, time from 6 April 2026 (qualifying income over £50,000 in 2024 to 2025): median 50,000 GBP across 1 source, read 7 November 2026.
UK Trade Compliance Obligations, time from 6 April 2027 (qualifying income over £30,000 in 2025 to 2026): median 30,000 GBP across 1 source, read 7 November 2026.
UK Trade Compliance Obligations, time from 6 April 2028 (qualifying income over £20,000 in 2026 to 2027): median 20,000 GBP across 1 source, read 7 November 2026.
Cite as: "comparetradesoftware.com UK Trade Compliance Obligations", updated 2026-11-08, https://comparetradesoftware.com/datasets/uk-trade-compliance-obligations/.
Download the CSV (13 rows, computed 2026-11-08)
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Questions this data answers
What does UK law and each registration scheme require a trade business to record, certify, keep and file?
The UK Trade Compliance Obligations carries 6 published figures read from 3 sources' own pages, from 7 to 30 day, read 7 November 2026.
Where do the figures in the UK Trade Compliance Obligations come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 11 named sources were read and 5 publish a figure; the 6 that publish none are recorded as not published, never estimated.