Backdated VAT registration

[bookwise]

I’m about to voluntarily register for VAT and ask for it to be backdated by 4 years, as I only make zero rated supplies (books) and have incurred considerable input tax on service fees in this period which I now understand I can reclaim.

However, this will mean recovering VAT on expenses which have been included gross in my self assessment returns, correctly at the time because I wasn’t VAT registered.

Is there a procedure for amending my income tax returns to exclude the input VAT I’ve now reclaimed and return the extra profit? It seems this must be a regular thing as VAT explicitly provides for backdating voluntary registrations by 4 years, but I can’t find any guidance on the fact that my earlier years expenses should now be included net of VAT and have been overstated.

Am I missing something?

[pawncob]

VAT adjustments will apply to current year, so increasing/reducing profit. I wouldn't bother trying to adjust PYAs.

[bookwise]

Thank you - so I can just make a blanket vat adjustment in my current years p&l account for the VAT adjustment? That would be much more straightforward, thank you.