How far back can I claim VAT

[geoff2149]

Hi, Ive just been going through some paperwork I found in the cabinet in my companies office and have found a mountain of invoices dating back to 2014 when I was on Holiday due to ill health, it appears that they have been filed away by someone in my business but have never been submitted in any VAT return...

My question is, am I too late to claim these now, or can I add them to my next VAT return???

 

[Scalloway]

There isn't a time limit I can find. UK gov advice is here.

https://www.gov.uk/vat-corrections/adjustments

 

[UK Contractor Accountant]

What’s the time limit for correcting errors?
You cannot adjust your VAT return, or make an error correction notification, for any errors that arose in accounting periods that are outside the time limits at paragraphs 4.6.1 and 4.7. You may however be able to correct tax point errors, where you have declared an amount of VAT on the return that immediately precedes or follows the return for which the amount was due, provided the later return remains in time under the four-year capping provisions.

4.6.1 Transitional arrangements for the increase in time limits from three years to four years
The time limit for adjusting returns and correcting errors, including making claims, was increased with effect from 1 April 2009 from three years to four. However, in order to make sure that accounting periods that were out-of-time on 31 March 2009 are not brought back in-time by the change, transitional arrangements have been put in place.

 

[AbsoluteVAT]

Hi Geoff

As mentioned previously, the UK operates a 4 year statute of limitation period for the recovery of input tax. Therefore, recovery of VAT incurred in 2014 should not be an issue (provided it relates wholly to taxable supplies).

As outlined in the public notice, certain amounts can be included on the next VAT return. If the amounts exceed this an error correction must be sent to HMRC. The VAT 652 form is used for this, however it is often more straightforward to write to HMRC outlining the position with calculations.