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How to book invoices before incorporation?

Cost invoices issued prior to the incorporation of the company.

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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?

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Replying to David Ex:
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By Leywood
22nd Sep 2021 15:09

Yes.

Albeit with a couple of extra questions asked that might assist that the OP has neglected to answer. Its like pulling teeth sometimes.

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Replying to Leywood:
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By David Ex
22nd Sep 2021 15:20

Leywood wrote:

Yes.

Albeit with a couple of extra questions asked that might assist that the OP has neglected to answer. Its like pulling teeth sometimes.

When they OP says that they “work in an accounting office” then that sounds like they are employed rather than self-employed and the precise details of how things like this are dealt with operationally could be discussed with a supervisor, etc.. The employer may have procedures and systems that should be followed before suggestions from an Internet forum.

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Replying to David Ex:
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By Patrycja1233
23rd Sep 2021 10:15

Here I asked how to book, not if it is possible

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By Tax Dragon
22nd Sep 2021 15:26

Who paid the invoice? Clearly people need to know what actually happened before they can comment on how it is accounted for.

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Replying to Tax Dragon:
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By Patrycja1233
23rd Sep 2021 10:15

Director from a private account

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By SXGuy
22nd Sep 2021 17:48

(Insert random answer that will be ignored just like the last thread you asked the same question in.)

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