Claiming VAT on van purchase that no longer have it.

Hi all. I would like to confirm whether it is possible to claim VAT on van that you are no longer have it. The client purchased a van two years ago, and then he was registered for VAT under the Flat Rate Scheme 6 months ago. I understand that VAT incurred on a van purchased three years before registration and used before and after registration would be recoverable in full He had an accident that was not worth to fix the van, so he decided to sell it for scrap. The questions is; can he still claiming the VAT on the van purchase? I appreciate any help you can provide. Kind Regards.

Name removed admin 

Hi Wellington Kindlein,
If the commercial vehicle was purchased before VAT registration and was on hand at the point of registration then the VAT would have been claimable as pre registration input tax.
Please see the guidance below
VAT guide (VAT Notice 700) 11. Input tax when VAT paid on goods and services received before VAT registration
If the VAT was not claimed at the time that it should have been claimed then it would be classed as an error correction and an error correction can be submitted to us.
Please see guidance below:
How to correct VAT errors and make adjustments or claims (VAT Notice 700/45) 4. Correcting VAT errors on a return already submitted
Please make sure that any output tax has been accounted for on the sale as this will be due.
Thank you.