I'm currently preparing accounts for 2020-2021. We have previously used the flat rate for vehicle expenses (old van) but half way during that year a new van was bought for £6000. No business miles were done in the old van due to covid, business picked up and new van was bought. Can I claim for the £6k for the purchase of the new van? Would I have to use actual vehicle expenditure going forward if I did? or is there anyway of using flat rate for the new van and still claiming some of the £6k back?