https://www.gov.uk/guidance/vat-capital-goods-scheme-and-capital-assets
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
capital goods schemegov ukvat
https://www.gov.uk/guidance/capital-goods-scheme-notice-7062
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
capital goods schemegov ukvatnotice