My husband's business is now registered for VAT, and we have identified the pre-registration items for which we can reclaim input tax. I just have a query about filling out the first VAT return form, that I hope someone can please help me with....

Do we need to add the total value excl. VAT of these pre-registration purchases into the purchases for the period box, in addition to the purchases we actually made in the period?

Many thanks, Rachel