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
- reclaim VAT paid (input tax) on certain services you bought after you cancelled your VAT registration
- get relief on the VAT you paid to HM Revenue and Customs (output tax) on bad debts that you identified after you cancelled your VAT registration
Before you start
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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.