Business tax – form

VAT: insolvent traders claim for Input Tax after deregistration (VAT426)

Use form VAT426 if you're an insolvency practitioner claiming Input Tax or VAT relief for an insolvent trader following VAT deregistration.



Use form VAT426 to reclaim input tax on items purchased before VAT deregistration and obtain VAT relief on certain services supplied after cancellation of registration.

Before you start

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Insolvency and your VAT registration
Use this guide to find out what happens to your VAT registration if you become insolvent.

Reclaiming VAT after you cancel your registration
Use this guide to find out whether you can reclaim VAT after you deregister.

VAT 427 - claim for input tax relief from VAT on cancellation of registration
Use form VAT 427 to reclaim VAT or claim VAT relief after you have cancelled your VAT registration.