VAT Return: Purchases for both business and private use

[brendanh]

Hi,
According to HMRC, where items are used for both business and private purposes, you can only reclaim VAT on the business proportion. Eg if you buy a computer and use it 50 per cent for your business and 50 per cent for private use, you can only reclaim 50 per cent of the VAT. See:
http://www.hmrc.gov.uk/vat/managing/reclaiming/private-use.htm

Is it possible to specify the business proportion in QuickFile VAT returns?

Many thanks,
Brendan

[Glenn]

One method would be to manually adjust out any difference just before you submit the VAT return.

Alternatively you could apportion the non-VATable element in your purchase invoice as follows: