Changing your VAT registration details or deregistering from VAT
In this section:
Reclaiming VAT after you deregister
Once you have cancelled your VAT registration, there are some limited circumstances in which you can reclaim input VAT. This guide explains those circumstances and tells you how you can reclaim any VAT you are owed.
On this page:
What you can claim
After de-registering for VAT, there are some limited situations in which you can reclaim input VAT.
VAT incurred before de-registration
You can claim any unclaimed input tax on goods and services that were supplied to you while you were registered for VAT - as long as you still have the correct records, such as VAT receipts from suppliers.
VAT incurred after deregistration
You cannot claim for VAT on any goods you buy after your registration was cancelled.
You can claim relief for VAT on services supplied to you after your registration was cancelled, as long as these services relate solely to your taxable business activities. Examples could include services provided by a solicitor or an accountant. However, if you were restricted in some way in recovering input tax - perhaps because you made supplies that were exempt from VAT, or had activities that were not related to your business - then you must apply the same restriction to your claim.
You cannot recover VAT incurred on purchases related to exempt supplies at all, after de-registration - the partial exemption de minimis limits do not apply to tax incurred after de-registration. So, if you think you might incur VAT on services related to the disposal of exempt business assets, you can ask our National Registration Service to delay cancelling your registration for up to six months.
Bad debts
If you have bad debts after cancelling your registration, you can claim relief from VAT on them. This is as long as you have accounted for VAT on the supplies and meet the usual conditions for reclaiming on bad debts. You can only claim within three years of the date the relief became claimable.
Time restriction
You cannot claim for VAT more than three years after the date it was incurred - the tax point of your supplier's invoice.
Read our guide on how to reclaim VAT and get paid
Read our guide on reclaiming VAT on bad debts when someone does not pay you
How to claim
You can claim for VAT after de-registration by completing form VAT 427 and sending it to us. You should make your claim as soon as possible after de-registration. If your business bank account has been closed, then there could be a delay in any payments you are owed.
Send your completed form VAT 427 to the address on the form.
Obtain form VAT 427 Claim for input tax relief from VAT on cancellation of registration
More useful links
See our guide to cancelling your VAT registration
Get information about cancelling your VAT registration when you close or sell your business
Find out what to do about your VAT registration if your business becomes insolvent
