Hi Annabel,
Thanks for joining us on the UK Community Page for QuickBooks Online.
While we can support you in many of your questions, this is one that you potentially need to speak to your accountant about; as it's less of a "how do i do it on QB?" question, and more of a "am i allowed to do this?" question.
HMRC may also be able to give you the answer to this question, if they say you can claim this back then we can tell you about the functions on QuickBooks to record this asset, and how to record the transaction.
We also have a number of Accountant Users and Community Hosts which may be able to give you some more information on the Business Compliance with HMRC side of things, I'll tag them below to get their attention for you.
@Jess W @EmilyMockett
