The VAT government and public bodies manual (VATGPB) is currently in the process of being transferred from the HMRC website to GOV.UK and while this is happening it is not possible to publish any further amendments. In the interim you may treat this document as the current guidance for these Headings.
In this document you will also see that we have made some changes to the first tranche of guidance published in March 2015 (pages 14-17) to take into account comments made to us after the guidance was published.
HMRC recently published guidance on COS and included clarification on when VAT can be recovered. This confirmed that VAT should be recovered within the financial year in which it became chargeable (subject to a three month adjustment period). VAT is incurred when it became chargeable, or where you do not have a VAT invoice, the date you receive a VAT invoice.