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.