Which of the following is a VAT registration test?

The future turnover method is a legitimate VAT registration test because it specifically assesses whether a business is expected to reach the VAT threshold based on its anticipated sales figures. This method takes into account the expected turnover over the next 30 days or a longer period to determine if the business will surpass the established VAT registration limit.

In the context of VAT regulations, businesses that expect to make taxable supplies exceeding a certain threshold must register for VAT. The future turnover method allows HM Revenue and Customs (HMRC) and businesses to project future earnings to ensure compliance with VAT obligations.

The other options presented do not align with the established VAT registration tests recognized by tax authorities. Customer satisfaction, market share, and profitability do not directly assess the criteria for VAT registration, as they focus on different metrics that do not indicate whether sales will meet or exceed the necessary threshold for VAT registration. Thus, in the context of VAT registration tests, the future turnover method is the most relevant choice.