Calculating VAT registration threshold

I would like to confirm how 12 month turnover is calculated for the purpose of VAT registration. Section 3.3 states to register if: at the end of any month, the value of your taxable supplies in the previous 12 months or less is over the registration threshold From this I assume that for example, at the end of December, you would calculate your taxable supplies from 1st January 2023 to 31st December 2023. Is this correct? What if this figure is under £85k but the period from 15th December 2022 to 15th December 2023 is over £85k? Would you still be liable to register?

Hi Candless,
Yes, you would look back over the last 12 months from the end of the month only.
So in December you would only have to calculate your turnover from 01/01/23-31/12/23.
Thank you.