The way that academies reclaim VAT from HMRC differs depending on whether the academy is VAT registered.

When an academy is not registered for VAT the only way to recover the VAT incurred is through a voluntary claim process using HMRC Form VAT 126.

The VAT that can be recovered using the Form VAT 126 is often more limited than when fully registered for VAT, as only the VAT incurred on non-business activities is eligible for this claim mechanism.

What to Include in the VAT126 Claim

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