I work in an accounting office. My client (LTD company) has a cost invoice issued with a date before the incorporation of the company. The invoice was issued for the data of the company's director. The description is for an accounting consultation.
According to the website https://www.gov.uk/hmrc-internal-manuals/vat-input-tax/vit32000#pre-inco..., I can try to recover VAT from the service invoice issued up to 6 months before the incorporation of the company, if it is directly related with business. The HMRC consultant also assured me that I could post such an invoice and include it in the VAT Return. I think that the invoice for the accounting service is directly related to the company's operations after incorporation.
How can I book such an invoice to be able to include it in the VAT Return? Should such an invoice be booked with the date of incorporation of the company or with some journal?