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Posted Wed, 24 Apr 2024 13:26:35 GMT by bgratton147
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
Posted Thu, 02 May 2024 09:48:43 GMT by HMRC Admin 19

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.
Posted Wed, 15 May 2024 10:15:25 GMT by bgratton147
Thanks for your help

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