HMRC letter codes · VAT
VAT427Reclaiming input tax after VAT registration is cancelled
Last reviewed 14 October 2026 · How Tax Letters checks its facts
In short
GOV.UK says that to reclaim input tax relief from VAT on cancellation of registration, you fill in form VAT427, print it and post it to HMRC using the postal address shown on the form.
“Other ways to reclaim … To reclaim for input tax relief from VAT on cancellation of registration … Fill in form VAT427. 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 VAT427. Each fact has its source and the day it was checked beside it.
When HMRC sends it
For the VAT427, 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 VAT427, 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 VAT427 for reclaiming VAT or telling HMRC about VAT due, you can contact the VAT427 team on 03000 583936.
“If you need help completing this form for reclaiming VAT or telling HMRC about VAT due, contact the VAT427 team on: 03000 583936.”
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)