Late registration

If a business breached the old £85000 VAT registration threshold in December 2023. but is submitting a late VAT registration now, how does it answer the question on the VAT registration form of the date when turnover exceeded £90000 for the previous 12 months ? If the new £90000 limit is applied, it wouldn't have breached the threshold until much later.

You pretend you are filling the form in when it should have been filled in, December 2023. So ignore the £90k figure as that is clearly a value meant for people who are registering at the right time/current time, the answer is December 2023 is when the threshold was breached (because in December 2023 the threshold was £85k).

Hi Andrew,
Please put the date on which you breached the Registration threshold relevant at the time so in this case £85K.
Thank you.