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HMRC internal manual

VAT Input Tax

VAT Input Tax basics: claims when the business is not registered

The person making the claim for input tax must also be:

  • the recipient of the supply on which the tax was charged; and
  • a taxable person at the time the supply was made.

A taxable person is someone who is registered or who is required to be registered for VAT.

Claims made for VAT incurred:

  • before a business is registered for VAT;
  • before a limited company is incorporated; and
  • after a business deregisters for VAT

are dealt with at VIT32000.

Businesses that register late must account for output tax from the date from which they are required to be registered. You must therefore make allowance for any related input tax to which the business would have been entitled for the corresponding period.