Recover VAT after VAT cancellation

Dear Sir or Madam, I would like to inquire about the procedure when a company cancels its VAT number. Later, after the client VAT cancellation they have noticed that they need to declare a purchase of services dated prior to the deregistration (in this case, from 2023), can they submit a correction to the VAT return for that year? Additionally, can the company recover the VAT by submitting this correction, or should the client follow a different process? Thank you for your assistance.

https://www.gov.uk/guidance/check-if-you-need-to-report-errors-in-your-vat-return Client can submit a VAT652 voluntary disclosure of error, which can include the value of any VAT due to HMRC or VAT refund due from HMRC. Can be filed online if client still has access to their government gateway, else can be filed by online without a gateway.

Hi luis,
You can use the form below to request a repayment of this VAT:
Reclaim or claim VAT relief when you cancel your VAT registration.
Thank you.