### After VAT Registration: - **Purchases:** £100 + £20 VAT…

ruthheasman ·

### After VAT Registration:
- **Purchases:** £100 + £20 VAT = £120 (can reclaim £20 VAT)
- **Sales:** £150 + £30 VAT = £180 (you charge £30 VAT to customers)
- **VAT Impact:**
- You reclaim £20 VAT on purchases.
- You pay £30 VAT to HMRC.