This notice applies to supplies made on or after 1 January 2021, the day after the end of the Transition period.
You must make any claim no later than 6 months after the end of the ‘prescribed year’ in which you incurred the VAT.
The prescribed year is the 12 months from 1 July to 30 June of the following calendar year, so you must make your application no later than 31 December.
Source: gov.uk
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