Claim VAT input tax after insolvent trader has de-registered from VAT

If you're an insolvency practitioner claiming input tax or VAT relief for a de-registered insolvent trader use form VAT426.


Insolvent traders claim for input tax after deregistration (VAT426)


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

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

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You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

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.

Published 4 April 2014