Non-vat registered business been trading for several years. I want to put the business onto Sage v22 from 01/04/15. Business became VAT registered on 01/12/15 using the flat rate scheme. On 01/12/15 business can claim input tax on goods bought during previous 4 years and still on hand at 01/12/15, and can reclaim VAT on services during previous 6 months. I want to put the whole lot onto Sage. I’ve got loads of Sage clients but none using the FRS. My questions are: (a) How do I ensure that VAT on pre-registration expenditure is recovered? If I put these as T1 will they be picked up when I run the VAT return for the first quarter? If not, would I be better preparing a VAT return for the entire pre-registration period? (b) How do I ensure that the FRS only applies to post-registration turnover? Should I input transactions to 30/11/15 then do the VAT reconciliation, then do the first property FRS period? (c) My client often forgets about cash transactions at the time then remembers them months later. I am expecting him to remember pre-registration income after I’ve done the first FRS return. If, say, during FRS period 2 I input into Sage income details dated pre-FRS, will Sage include these as part of FRS period 2 turnover or is Sage clever enough to realise the turnover is pre-FRS?