Hi,
Businesses must start keeping records and accounting for VAT from the date they become liable to register.
It may be advisable to let your clients know VAT could be included in your invoices should you become VAT registered.
Guidance on when to register and what the effective date of registration may then be can be found in notice
700/1 section 4
You would need to look at the tax point for the supply to determine whether it would be subject to VAT if this falls after your effective date of VAT registration.
Guidance on tax points can be found in notice
700 sections 14-15
Thank you.