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Posted Fri, 27 Nov 2020 13:47:36 GMT by Pocahontas9
The company was opened in March 2020. I have receipts for things that I bought for the company before the company was actually opened. Can I still use them in VAT calculation and as my expenses?
Posted Fri, 27 Nov 2020 16:48:29 GMT by Trevor Steel
HMRC's guidance below details the time limits and other conditions: https://www.gov.uk/vat-registration/purchases-made-before-registration
Posted Wed, 02 Dec 2020 10:03:38 GMT by HMRC Admin 5
Hello.

Please refer to section 11 of VAT Notice 700 ‘VAT guide’ for guidance on reclaiming VAT on goods and services that you received before you were registered for VAT.
In particular, paragraph 11.4 covers the rules for reclaiming VAT before incorporation.
11. Input tax when VAT paid on goods and services received before VAT registration

Thank You.

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