HMRC letter codes · VAT
VAT426Reclaiming input tax for an insolvent trader after deregistration
Last reviewed 14 October 2026 · How Tax Letters checks its facts
In short
GOV.UK says insolvent traders reclaiming input tax after deregistration fill in form VAT426, print it and post it to HMRC using the postal address shown on the form.
“Other ways to reclaim … For insolvent traders to reclaim for input tax after deregistration … Fill in form VAT426. Print and post it to HMRC, using the postal address shown on the form.”
GOV.UK: Reclaim or tell HMRC VAT is due when VAT registration is cancelled · checked 14 October 2026
Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about VAT426. Each fact has its source and the day it was checked beside it.
When HMRC sends it
For the VAT426, GOV.UK says that if you are due a repayment, HMRC aims to process this within 30 working days.
“If you’re due a repayment, HMRC aims to process this within 30 working days.”
GOV.UK: Reclaim or tell HMRC VAT is due when VAT registration is cancelled · checked 14 October 2026
What it asks
For the VAT426, GOV.UK says you will need the company name, the VAT registration number (or the VAT group registration number) and the date the business cancelled its VAT registration.
“You’ll need the following business information: … company name … VAT registration number or if part of a VAT group, the VAT group registration number … date the business cancelled their VAT registration”
GOV.UK: Reclaim or tell HMRC VAT is due when VAT registration is cancelled · checked 14 October 2026
Free help and HMRC contacts
GOV.UK says that if you need help completing form VAT426 for reclaiming VAT or telling HMRC about VAT due, contact details for the VAT426 team are in the form.
“If you need help completing this form for reclaiming VAT or telling HMRC about VAT due, contact details for the VAT426 team are in the form.”
GOV.UK: Reclaim or tell HMRC VAT is due when VAT registration is cancelled · checked 14 October 2026
GOV.UK says that for a claim for input tax after deregistration, if you need to repay input tax you can contact the HMRC VAT426 team by telephone on 0300 3229209.
“Claim for input tax after deregistration … If you need to repay input tax, you can contact the HMRC VAT426 team on: Telephone: 0300 3229209”
GOV.UK: Reclaim or tell HMRC VAT is due when VAT registration is cancelled · checked 14 October 2026
Free help first
These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.
- HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
- Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
- TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
- Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.
- GOV.UK: Reclaim or tell HMRC VAT is due when VAT registration is cancelled (checked 14 Oct 2026)
- GOV.UK: Get help from HMRC if you need extra support (checked 7 Oct 2026)
- GOV.UK: Appoint someone to deal with HMRC on your behalf (checked 7 Oct 2026)
- TaxAid: About us (checked 8 Oct 2026)
- Citizens Advice: About us (checked 7 Oct 2026)