VAT

Look at how we work the answer in example 1 of chapter 25 and you will see what you are doing wrong – we only look at the previous 12 months in computing the total to compare with the registration limit whereas you are just adding extra months to the first 12!

Would I be correct in saying that June 2017 is the date that Scott should register? £5000 * 6 + £8400 + £8600 + £8800 + £9600 +£10000 + £10200 = £85,600. The month before the total would be £85600 + £5000 – £10200 = £80,400.

The taxpayer does exceed the registration limit at 30 June as you correctly compute, so he must register within 30 days – so by 30 July – and will be registered with effect from 1 August – look at page 149 of the OT notes – section 1.1 notes b,c and d for example of how system works.
The question posed was “from what date will Scott BE REGISTERED” – as so often with OT questions it is essential to read the exact requirement as the same information could have been used to ask 3 different questions with 3 different dates for answers
30 June – when the registration limit is exceeded
30 July – the date by which the taxpayer must register
1 August – the date from which the taxpayer will be registered