Don't forget Bruno that it is the rolling 12 months that create the
total. Once *any* 12 months exceeds the threshold in place at the end of
that month you beome registered from the 1st day of the next month but
Set the monthly dates up on a spreadsheet. If you should have been
registered but didn't register *don't* do what many Chartered
Accountants do, start looking at Sales near to the month end, moving
them around in the interest of Truth and Fairness to see if you can
delay registration a month or two.