As I've said before on here, I was self-employed as a freelance writer before I started my CPL training. I was well below the VAT threshold, but registered for VAT (I had to register my writing business and my future helicopter pilot business) to claim back VAT on training. When the VAT helpline phoned me, I was totally honest, told them what I had done and why, and asked if it was legal. I was told it was, and given advice as to how much I could backdate and so on. The VAT people aren't ogres; if you want to know if you can do anything, phone and ask them! And the forms are easy-peasy to fill in; you might need an accountant at the start, but after that it's just a quarterly mini-form, and you get your hard-earned dosh back - can't be bad.