How long a period can my application cover?
Your application must normally cover a period of not less than 3 calendar months and not more than 1 calendar year, but it may be shorter than 3 calendar months where it covers the 'remainder' of a calendar year, for example, where it begins after 1 October. Within a calendar year you could file 2 applications covering 5 months each, and 1 covering the remaining 2 months. Please note the last day you can claim for VAT incurred in 2020 is 31 March 2021.
