VAT - If the supply is 'out of scope' for VAT can you still claim back input VAT?

I have a Ltd company client whose only supply is to the US, so all his output VAT is 'out of scope' but can he calim back input VAT even if he never recieves any out put VAT - he would only ever be reclaiming - does HMRC allow this? seems wierd.....

I know that you can't claim back input VAT on exempt supplies but is this the same scenario?

cheers for any help :)

There are 4 comments. Login or register to view them.

Claim away

Peter Bonetti |

Hi Peter

KWallis |

VAT on exports

Paul Bonsor |


KWallis |