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 VAT 427 (PDF, 53KB)

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Use form VAT 427 to reclaim VAT or claim VAT relief after you have cancelled your VAT registration. You can use this form to reclaim VAT paid (input tax) on purchases when you were VAT registered, to reclaim VAT paid (input tax) on certain services you bought after you cancelled your VAT registration, and to obtain relief on the VAT you paid to HMRC (output tax) on bad debts that were identified after you cancelled your VAT registration.

Use form VAT 427 after you have deregistered for VAT to reclaim VAT on certain purchases made before or after deregistration and to claim VAT relief on bad debts identified after deregistration.

Help and guidance relating to this form

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Notice 700/18 - Relief from VAT on Bad Debts
Use this notice if you had make supplies of goods or services to a customer but you are not paid you may be able to claim relief from VAT on bad debts you have incurred.

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Reclaiming VAT after you cancel your registration
Use this guide to find out whether you can reclaim VAT after you deregister

Related forms

VAT 426 - Insolvent traders claim for input tax after deregistration
Use form VAT 426 if you are an insolvency practitioner claiming input tax or VAT relief of an insolvent trader following VAT deregistration