| I’ve just registered for VAT. How far back can I go to claim input tax? | The goods or services being claimed for must have been provided to the person who is currently registered for VAT. If this is the case you can go back six months for services, provided they were not related to goods which you disposed of before you were registered. For goods you can go back 4 years before registration provided that the goods are still on hand. The VAT Guide, notice 700 Section 11 gives more details. |
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