Good news! You may still be able to claim back VAT for a period of time, even after you deregister for VAT.
What can I reclaim after deregistering for VAT?
If you cancel your VAT registration you might still be able to claim relief for any VAT your business incurred whilst registered:
- Reclaim VAT you paid (input tax) on goods
- Reclaim input tax on services
- Claim relief if your VAT bill included sales but the customer didn’t pay you
How much time do I have to claim VAT after deregistering?
The deadline for making a VAT claim after cancelling your registration depends on whether you’re claiming for goods, services, or to recover VAT that you charged on a sale but the customer didn’t pay their bill.
| What you claim | Deadline to claim |
| The VAT you paid when buying goods | Maximum 4 years from the date of the return |
| The VAT you paid on services | Maximum 4 years from the date the VAT was incurred |
| VAT relief on customer debts | Maximum 4 years and 6 months |
Reclaiming VAT you pay on purchases
You can reclaim the VAT which you paid on eligible purchases whilst you were VAT registered, as long as you haven’t already claimed it on a previous VAT return. The claim can be made up to a maximum of 4 years following the VAT return which covered the time period the purchase relates to.
Reclaim VAT paid on services
You can reclaim the VAT that you paid on services (but not goods) which were supplied after cancelling your VAT registration, as long as they relate to your taxable activities. Solicitor’s fees are a good example of this. You can make a claim up to a maximum of 4 years from the date that the VAT was incurred.
Claim VAT relief on debts identified after deregistering for VAT
There might be times that you account for VAT on a sale, but don’t actually receive any payment from the customer. If you reach a point where you need to write the amount off as a bad debt, you can normally claim relief on the VAT that you paid to HMRC from the sale, and in some cases you can do this even after cancelling your VAT registration.
You can claim VAT relief on a sale that you identify as a bad debt up to a maximum of 4 years and 6 months from the date the relief became claimable. It’s worth noting that if the debt ends up being paid at a later date, you will need to pay the VAT back to HMRC!
How do I claim back VAT after cancelling my registration?
Once you deregister for VAT and make your final VAT submission, you can reclaim or claim VAT relief using a VAT427 form.
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