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HMRC internal manual

VAT Refunds

Late claims for input tax: Time limits transitional arrangements

The time limit for making claims was increased with effect from 1 April 2009 from three years to four. However, in order to ensure that accounting periods that were out-of-time on 31 March 2009 are not brought back in-time by the change, transitional arrangements have been enacted by The Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009, SI 2009/0403.

The transitional arrangements provide that no claim made between 1 April 2009 and 31 March 2010 can be made for any accounting period for which the VAT return was due before 1 April 2006.

Thus, on 31 March 2009, the earliest accounting period for which a claim may be made under regulation 29 of the VAT Regulations 1995 is that ending on 28 February 2006 (for which the due date of the return was 31 March 2006).

On 30 April 2009, the earliest accounting period for which a claim may be made under regulation 29 would be that ending on 31 March 2006 (the due date of the return for that period being 30 April 2006).

Similarly, on 31 October 2009, the earliest accounting period that can be claimed for will also be that ending on 31 March 2006.

However, by 30 April 2010, the four-year time limit will have come fully into effect so that a claim made on that date can go back to the quarter ending 31 March 2006.