Voluntary VAT register.UK?

VAT is not a tax on profits. It is just a tax you collect on behalf of our lovely government. For your own accountancy purposes, profit etc. you can disregard the VAT. Look: Buy �100 goods and pay �115. Sell goods for �200 and charge �30 VAT. Give HMRC �15. See, you have just collected �15 tax for the government. Your part of the deal is �100 cost, �200 revenue=�100 profit.