Claiming input VAT after deregistration

Once you have deregistered for VAT you no longer have to file VAT returns to HMRC. 

On occasions there will be input VAT that you have incurred that you have not included on your final VAT return and therefore want to be able to reclaim this.

The different circumstances when this can arise are: 

• Purchases made when you were still VAT registered
• Some services you bought after you were VAT registered but related to when you were registered
• Relief on bad debts written off after you deregistered and had already paid over output VAT to HMRC

You can do this by completing form VAT 427 – see here. If you would like assistance with this or any other VAT matters please contact us on 01803 666921 or use our simple online contact form to arrange a free initial consultation.

Date published 21 Jul 2021 | Last updated 21 Jul 2021

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.