Once a person has de-registered, he is not required to send a VAT return for any period after the effective date of de-registration. Thus, generally he cannot recover input tax on any purchases.

Services received after de-registration: Form VAT 427

However, input tax can be claimed on certain supplies of services (not goods) received after de-registration which were for a business carried on while the person was registered.

A claim cannot be made for any goods obtained after the registration has been cancelled. This is because if such goods are resold, they are sold without a VAT charge.

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