Businesses that move their own goods between Great Britain and Northern Ireland, will usually be able to recover the full amount of VAT incurred as if it had been a taxable supply. Businesses that make some supplies that are exempt from VAT may not be able to recover all of the VAT on goods when they are purchased. Where a business moves goods from Great Britain to Northern Ireland, after not having reclaimed the associated input VAT in full, then there is a possibility that there will be irrecoverable input VAT incurred again on the same goods. To prevent this, businesses will be able to reattribute the previously unrecovered input VAT on the original purchase in Great Britain as if the goods had been used for a taxable purchase. This may be taken into account by businesses when making their annual adjustment. HMRC will be introducing rules to prevent this from being used for avoidance purposes.