Ive been operating as a self employed sole trader for a number of years, trading under the VAT threshold. Its looking likely that a contract coming our way will require us registering for VAT.\n\nWe have formed a limited company and will one day start using it as it will suit us better then being a sole trader. \n\nI understand that once we register for VAT we can claim VAT back on start up costs going back 4 years. 4 years of some capital purchases we still own would mean quite a lump of VAT back. \n\nMY question is. Should I register for VAT as an individual and claim that VAT back before i start trading with the limited company Or can the LTD company once it starts trading, register for VAT and bring those items (bought while I was a sole trader) on to its books and reclaim the VAT?\n\nThanks.