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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Voluntary registrations: persons who do not make or intend to make taxable supplies in the UK: input tax recovery

Input tax recovery by businesses registered under these provisions is subject to the normal conditions. Full input tax recovery will be allowed on goods and services used, or to be used, entirely for the purpose of making supplies which carry a right to deduct input tax, otherwise some apportionment will be required.