VAT Registration

Sevren

Hello - I am sure this is simple but the more I think about it the more questions come to mind ! When registering for VAT and claiming VAT back on assets for previous three years what are the accounting entries to get this straight in the books and does it have an impact on tax computations from previous years ?

For example if a desk was purchased in the previous financial year ?

And what about if the item was revenue intem,such as an accountants bill in the previous financial year.

Many thanks for any clarity as I am going around in circles over something straight forward !