May I apply for a repayment by my C79 documents 2years ago?

Dear HMRC， I have a C79 doucument, which was issued in 2022, may I use the C79 to apply for a repayment in my next return? I want to know how long the C79 can be remain effective.

You have posted on another thread here where you state you are not VAT registered. https://community.hmrc.gov.uk/customerforums/vat/d427edc2-a9e1-ee11-a81c-6045bd0cee3e I am a Amazon seller from China. I has been applying for VAT registration, but I do not make it succesfully yet. But now I need to ship products to UK......" Why do you have a C79 from 2022? That suggests you were VAT registered in 2022 and you then ask if you can reclaim this on your next VAT return, but you are not VAT registered? Were you registered for VAT in 2022 and then later on you de-registered for VAT? Why was the C79 from 2022 not reclaimed before you deregistered for VAT? The C79 is linked to your VAT number, so even if you re-register for VAT you cannot reclaim VAT from 2022 as that C79 belongs to a different VAT number.

Hi,

If you have not reclaimed the VAT as input tax in the period during which the import was made then you can make an error correction for this.
There is a time limit of 4 years and so you are still within the timescales to do this.

Please see the guidance below:

Correcting VAT errors on a return already submitted

Thank you.