You can usually reclaim the VAT paid on goods and services purchased for use in your business. If a purchase is also for personal or private use, you can only reclaim the business proportion of the VAT.
You must keep records to support your claim and show how you arrived at the business proportion for a purchase. You must also have valid VAT invoices.
From 1 April 2019, most businesses will need to keep digital VAT records and use software to submit VAT Returns.