Post-VAT deregistration

Post-VAT deregistration

Didn't find your answer?

It appears that the old method of claiming back input tax post-deregistration using form 426 is only now open in cases of dissolution or insolvency, which seems unfair. I have a case of a new client company which has scaled back operations and deregistered quite legitimately, but missed an input tax claim from the period of registration. How should the client go about claiming back the VAT "lost"?

Many thanks

Replies (3)

Please login or register to join the discussion.

Euan's picture
By Euan MacLennan
07th Feb 2011 16:44

Submit ...

... form VAT427.

Thanks (0)
By rockallj
07th Feb 2011 17:05

Is there a time limit for such a claim?

I had one invoice outstanding prior to de-registration and my client had, until then, paid every single invoice.

So I prepared the last VAT return with this invoice's output tax included, in good faith in anticipation of being paid. Which I then wasn't.............. This happened in about April 2008. Am I out of time?

Thanks in anticipation. 

Thanks (0)
By ChrisPoole
07th Feb 2011 21:04

Ah yes!

 Thanks Euan

Thanks (0)