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• # 82367
• Fri 27 Apr 2012 12:19 PM

HI

Looking for some advise before i get on the HMRC helpline and hold for wait days for an answer!!! 

I have recently aquired a client who was VAT registered from October 2011 - he missed the first return (usual story) and is only submitting a claim now!

The question is he has submitted receipts for February 2010 trying to claim the VAT......

Looking at HMRC's website is states goods to be claimed for 3 years (please dont quote me on the exact dates) and services for 6 months...

Please could someone (with more knowledge) give me some advise on what he CAN and CANT claim from the past i.e machinery/ assets/ cost of materials/ petrol for business vechicle/ vechicle repairs etc...

If someone could answer this black & white i would be more than gratful

Thanks

Kirstey 

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  Kirstey Doggett
  Batemans Bookkeeper's
  0843 2892970
  07824 466208
  www.batemansbookkeepers.co.uk
  
  
  
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• # 82384
• Fri 27 Apr 2012 03:01 PM

Hi Kirstey

Basically if the VAT registered person bought them, they are needed to provide the service/product which is within the scope of VAT and it was still in stock/use when the registration was granted you can reclaim the VAT but there are specific things eg fuel/utilities which HMRC state are unlikely to be eligible (i think because you are unlikely to be able to prove fuel was still in stock and utilities are generally invoiced/paid for after consumption - if fuel was purchased very close to the registration date you may have an arguement that it was used after th reg date). Obviously as normal you need the VAT rceipt also. 

Have a read on this link and see if it covers the purchases you want to reclaim. If not come back with some specifics and we'll try and help more. 

Best regards

Georgina


http://www.hmrc.gov.uk/vat/start/register/purchases-before.htm




Edited at 27 Apr 2012 03:05 PM GMT

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