Guidance

Reclaim or tell HMRC VAT is due when VAT registration is cancelled

Use this form after a business has cancelled its VAT registration to tell HMRC about VAT you need to reclaim. You can also use this form where you are reclaiming VAT and have VAT due on goods sold to satisfy a debt.

• From: HM Revenue & Customs
• Published: 18 September 2025

Use this form when a business has cancelled its VAT registration to:

• reclaim VAT
• tell HMRC VAT is due on goods sold to satisfy a debt

If you only need to report on VAT that is due, tell HMRC about VAT due on goods to satisfy a debt.

If you’re reclaiming VAT and reporting on VAT that is due, the amount will be offset against the amount you’re reclaiming.

When to reclaim VAT

You can reclaim VAT when:

• goods or services that were supplied when the business was VAT registered, but the VAT for those goods or services was not included in a previous VAT return
• services have been supplied after the VAT registration was cancelled if they are taxable activities — for example accountancy fees for work done, or relating to when the business was VAT registered
• bad debts from goods or services supplied when the business was VAT registered — you must claim within 4 years and 6 months, at the end of the accounting period when the business was entitled for VAT

The amount you claim may be subject to checks before any payment is made.

When VAT is due

VAT is due to be paid on goods to satisfy a debt when:

• goods were sold when the business was VAT registered
• a credit note shows that VAT is due for services that were supplied after the VAT registration was cancelled

Before you start

You’ll need the following business information:

• company name
• VAT registration number or if part of a VAT group, the VAT group registration number
• date the business cancelled their VAT registration

You’ll need the following information about each set of goods, services or bad debts:

• a description of the goods, services, or bad debt
• if reclaiming VAT, the name of the supplier or the debtor
• the date the invoice was issued
• the invoice showing the VAT amount that you’re reclaiming or that is due to be paid — you may be asked for original invoices to verify your claim

How to tell HMRC

Sign in with your Government Gateway user ID and password. 

If you do not have a user ID, you can create one when you first try to sign in.

If you’re an insolvency practitioner, sign in using your email address.

Other ways to reclaim

For insolvent traders to reclaim for input tax after deregistration

1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

2. Fill in form VAT426.

3. Print and post it to HMRC, using the postal address shown on the form.

To reclaim for input tax relief from VAT on cancellation of registration

1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

2. Fill in form VAT427.

3. Print and post it to HMRC, using the postal address shown on the form.

What happens next

If you’re due a repayment, HMRC aims to process this within 30 working days.

You must pay the VAT due within 21 days of the sale.

Claim for input tax after deregistration

If you need to repay input tax, you can contact the HMRC VAT426 team on:

Telephone: 0300 3229209

Published 18 September 2025