Why might a company not be registered for VAT at its latest period end?

The current threshold above which a company needs to register for UK VAT can be found here (at April 2023 the threshold is when VAT taxable turnover is more than £85,000).

It may be that the VAT taxable element of their turnover does not exceed £85,000, or it may be that there is insufficient information in the file we receive to match a VAT Registration number to this company. Occasionally companies may change their VAT registration number and this may also cause a warning to be displayed.

We recommend that you contact the company to clarify the situation