Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Refunds

Late claims for input tax: Who can claim: General

The only person who can deduct input tax is the person who incurred it in the course or furtherance of his taxable business. Similarly, the only person who can make a late claim to input tax is the person who incurred it for the purposes of his own taxable business activities.

However, where a business is transferred as a going concern and the transferee adopts the VAT registration number of the transferor under Regulation 6 of the VAT Regulations 1995 (by means of a Form VAT68), the entitlement to make such a claim will pass to the transferee under Regulation 6(3)(b).

That does not mean, of course, that the claim may not be made by a person acting for the claimant, such as an accountant, solicitor or tax adviser but payment should be made only to the person in whom the right to make the claim actually vests.

However, any person making the claim on the claimant’s behalf must have signed and submitted the Form 64/8.