Self Employed Tax Return after VAT Registration

RíRá2021

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I'm self-employed and registered for VAT for the first time in Oct 25 (my second year of business). I'm preparing my figures for 2025's tax return (not due until October, but I want it out of the way), and not sure if I can include the VAT on my deductible expenses that were made prior to October 25. Can VAT can be included from Jan-Sept and then excluded from Oct-Dec when I'm calculating the figures? Thanks in advance.
 
The expense needs to follow the cost to you

Where you reclaimed VAT on expenses and you now are only left the net cost (Oct-Dec), the net cost after VAT is what is an expense in your tax return

Where VAT was incurred prior to registration and is not available to reclaim, you've borne the full gross cost (Jan-Sept) and this is what goes on your tax return
 
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