Input tax

Hello, In section 10.5, 'Timescales for reclaiming input tax,' found at https://www.gov.uk/guidance/vat-guide-notice-700, it is stated that input tax can be deducted within a period of up to four years. For instance, if a local purchase was made in March and it was discovered that it was not included in the March declaration, can it be included in a subsequent declaration? Or is it necessary to correct the March declaration? Thank you

Hi luis Cardoso,
The input tax should always be recovered in the VAT period in which the VAT was incurred.
If it hasn't been then you are still able recover this VAT as input tax by completing an error correction.
Please see the guidance below:
How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)
Thank you.