Client company's rolling monthly t/o exceeded £85k during 2017, so must back-register for VAT. How likely are HMRC to allow a backdated VAT deregistration for (say) mid-2018 (from which point t/o drops permanently to below the £83k de-reg threshold)? It seems to me that, given the 4 year backdate on voluntary registration, the Revenue might just take the same relaxed view over backdating deregistrations. But the VAT helpline won't be drawn on that.
Sub-question, but last time I had a client compulsarily back-register for VAT then HMRC very kindly allowed VAT inputs to be reclaimed from the (back)-registration date. That was some 20 years ago; but is that still a possibility / probability? At this stage, I'm simply wondering whether to post net (of VAT) expenditure to the (long overdue) accounts / CT600.
All opinions gratefully received.