Late VAT claims – all is not lost!
Normally VAT should be reclaimed in the VAT period in which it is incurred. If not then you need to make an error correction but if the net adjustment for all ‘errors’ is less than £10,000 the corrections can be made through the next VAT return.
If you did not hold the correct evidence at the time of the original supply to enable VAT to be reclaimed and this is received in a later VAT period, this is not an error correction.
Generally you have a four year time limit to reclaim any VAT and the four year time limit runs from the due date of the return on which you should have claimed back the VAT, not from the date of the invoice.