Pre-registration input VAT (goods) - Claim back 3 or 4 years?

Ssh16y ago

I'm using Kaplan's text book and exam kit for F6. In the book it says Pre-registration input VAT (goods) can claim back 4 years, while the answers in the exam kit all says 3 years. I have watched the Opentuition video lecture for VAT. It also says 4 years.
I am now completely confused. Someone please help me.
If this does come up in the exam. I hope all of you get it right :)

Dd01945216y ago#1

I believe it is 3 years. But I'd presume if you had to charge VAt on an item you had in stock earlier than this then HMRC would prob allow you to claim vat back on the purchase. I doubt there will be a senario on this, but if asked I would state 3 years. 6 months for services.

Former user16y ago#2

input vat on registration is claimable upto 36 months pre-registration.

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