![]() Nowadays, with the move to digital, many retailers will ask for your email address so that they can send the receipt to you digitally. Keeping receiptsĪs with all business expenditure, you need to keep evidence that the money was spent in the form of a receipt or invoice. Once the first date of trading has started, you will be able to claim much of the above listed costs, as well as any other new costs that you incur as part of running your new business. Please also see VAT notice HMRC VIT32000 for more details with regards to reclaiming VAT on pre incorporation expenses treatment. The Corporation Tax Act 2009 covers pre-trading expenses in more detail.
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