Hi les35,
Thanks again for your helpful advice, I really appreciate it!
I registered voluntarily for VAT on 1 July 16, so I guess my fault for not registered earlier and will let this go now.
Thanks again for your support and all the best.
Kind Regards, John
Hi John,
There is also such term as pre-incorporation input tax. See SI 1995/2518 reg 111(1b) and HMRC's own manual VIT32000.
As long as the courses directly relate to your business:
1. You can claim input VAT in full on your classroom course, paid in Mar 2015, within six month of the incorporation date, 1 July 2015.
2. You can also claim input tax partially on your online courses supplied Jul15-Dec15, paid April and June 2015, as supplied within six months of the incorporation date 1 July 2015.