You don’t usually need to register for VAT until your turnover reaches a certain limit in any 12 months, or you expect it to do so. This limit – the “VAT threshold” – is currently £85,000. You can register voluntarily even if your turnover is below the statutory registration threshold.
A VAT return is a form to be filed with HMRC which shows how much VAT you are due to pay. The VAT return amount is the amount of VAT reclaimable on purchases you have made.