Claim VAT input tax after insolvent trader has de-registered from VAT
If you're an insolvency practitioner claiming input tax or VAT relief for a de-registered insolvent trader use form VAT426.
Documents
Details
Use form VAT426 to reclaim input tax on items purchased before VAT de-registration and obtain VAT relief on certain services supplied after cancellation of registration.
Email HMRC to ask for this form in Welsh (Cymraeg).
Before you start
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Related forms and guidance
Insolvency and your VAT registration
Use this guide to find out what happens to your VAT registration if you become insolvent.
Reclaiming VAT after you cancel your registration
Use this guide to find out whether you can reclaim VAT after you deregister.
VAT 427 - claim for input tax relief from VAT on cancellation of registration
Use form VAT 427 to reclaim VAT or claim VAT relief after you have cancelled your VAT registration.