Clarification on VAT Registration for SRA-Regulated Firms

Dear HMRC, I am seeking clarification regarding VAT registration requirements for firms regulated by the Solicitors Regulation Authority (SRA) in respect of carrying out reserved legal activities. Specifically: Does the VAT registration threshold of £85,000 apply exclusively to taxable turnover within the UK for such firms? Are there any specific considerations or exemptions for SRA-regulated firms concerning VAT registration, or do they follow the same rules as other businesses? Your guidance on this matter would be greatly appreciated to ensure compliance. Kind regards

Hi. A business must be making taxable supplies in order to register for UK VAT. Please refer to notice 700/1 for guidance regarding when a business should register for UK VAT : Who should register for VAT (VAT Notice 700/1)  Please note the current VAT registration threshold is £90,000 taxable turnover for UK businesses as detailed here: Register for VAT   . As there are no special registration rules listed in the above guidance for SRA regulated firms they would follow the normal registration guidance. Thank you .