My eCommerce business primarily sells to the UK and has been running for around 2 years. I'm closing in on the VAT threshold of £85000 but am yet to be VAT registered. A smaller, but significant, percentage of my sales are to US customers. As far as I am aware these sales are outside the scope of UK VAT. I am wondering if, say, my turnover in the last 12 months is £100,000, but £30,000 of that turnover arises from US sales, am I still obliged to be VAT registered? In this case only £70,000 is technically within the UK scope, but as far as HMRC concerned they have no idea that £30,000 of those sales is outside the scope of VAT.