Use form VAT 427 to reclaim VAT or claim VAT relief after you have cancelled your VAT registration.
Ref: VAT 427 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Vat_iForms/1.0/VAT427&template=VAT427.xdp
Use form VAT 427 to reclaim VAT or claim VAT relief after you have cancelled your VAT registration. You can use this form to reclaim VAT paid (input tax) on purchases when you were VAT registered, to reclaim VAT paid (input tax) on certain services you bought after you cancelled your VAT registration, and to obtain relief on the VAT you paid to HMRC (output tax) on bad debts that were identified after you cancelled your VAT registration.
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