C79 Vat Certificate

How far back can you claim for input tax that you get off the C79 certificate, say if i am generating my vat return for Qtr 1 2024 yet I have a C79 certificate for April 2023 that I have not claimed back yet can I claim it back when generating my vat return for Qtr 1 2024 Thanks

Hi,

If you have not claimed the VAT as input tax in the correct period then this would be an error correction and you can go back up to 4 years. You can see the guidance here:

Correcting VAT errors on a return already submitted

Thank you.