HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

VSME11150 - Check on registered particulars: relief for VAT paid on goods and services obtained before VAT registration

Information is given in “The VAT Guide” Notice 700 (April 2002) paragraph 11.1 and in VAT Input Tax. Claims for relief should be made on the first return. Officers should be aware of the different time limits for claims relating to goods and to services, and check that claims are valid.