2026-06-05 · MTD News
HMRC publishes VAT input tax manual for businesses
HMRC has published guidance in its VAT Input Tax manual explaining how to work out whether input tax — the VAT you pay on business purchases — can be reclaimed.
The manual is aimed at helping businesses and their advisers apply the rules correctly when completing VAT returns, including under Making Tax Digital for VAT.
There is no immediate action required from this publication, but VAT-registered businesses in Sandwich and East Kent may find it a useful reference if they are unsure whether a particular purchase qualifies for an input tax claim.
Source: gov.uk announcement.