Forum Categories › GENERAL VAT DISCUSSIONS › How to calculate VAT reclaimable for the period prior to VAT registration › Reply To: How to calculate VAT reclaimable for the period prior to VAT registration
HMRC’s guidance on reclaiming VAT on pre-registration expenses is here: https://www.gov.uk/vat-registration/purchases-made-before-registration
I have no involvement in Corporation Tax though, so don’t know what impact any retrospectively reclaimed VAT may have on CT returns. It might be that the VAT claimed would be regarded as a reduction in expenses for the year in which it was claimed? But you’d need someone with CT knowledge to confirm.