VIT32500 - How to treat input tax: claims for early payment of input tax

Sometimes there are delays in processing applications for VAT registration. As a result claims are received for early repayment of input tax. Registration Units will normally issue a manual VAT return (VAT 100) if:

• the claim is made in writing; and
• HMRC has caused the delay.

The return will cover the period between the effective date of registration and the end of the appropriate stagger had the business been registered at the right time. A letter is sent out with the return. This tells the business the two periods into which its normal accounting period has been divided.

Any claims for early repayment of input tax should be forwarded to the appropriate Registration Unit.