Self Assessment expense - effect of VAT for resident and non-resident

Dear HMRC admin I am here to looking for confirmation about VAT element of allowable expense while prepare my SA tax return. As a self-employed and non-VAT registered with incomes from both rental income and interest. The question is should I include VAT i.e. gross amount in my tax return calculation? I.e. £120 for cleaner inc. VAT, do I claim £100 or £120? I remember there was a guidance about the effect of VAT for allowable expenses however I can not find it any more. Also, currently I am a UK resident and may relocate to EU from next year does the same rule still apply? Appreciate your time and any suggestion. Regards

Hi ,
 

Please have a look at the guidance at : Charge, reclaim and record VAT .  We cannot comment on matter occuring at a future date. Thank you .

Not HMRC...if you are not VAT registered and just claiming expenses in self employment/on property letting expenses you include the total cost of the expense as this is the cost to you, so if as an example a repair cost £100 and the repairer is VAT registered and charged you £20 VAT on top, your cost is £120 and that is the amount of the expense claimed, if not VAT registered you do not net the VAT off, ever !