Alternative Evidence

December 16, 2021

Further to our last post, on occasion businesses may not have the regular evidence and information to account for VAT\GST as standard. If this does happen it is important to ensure that all VAT\GST is paid as necessary and only recovered where records are accurate.


However for transactions where a proper VAT\GST receipt may not be available and one cannot be attained it may still be possible to request a refund of the input VAT\GST. In these circumstances, it is difficult to provide a precise list because each case is different, but the following provides a useful guide: 


  • Evidence a supply took place, such as purchase orders, delivery notes, stock records, etc
  • Evidence that the business has actually paid for the goods / services received such as bank statements, evidence of payment to suppliers etc. 
  • Evidence that the business has used the goods / services in its business.
  • If the business has a good VAT\GST compliance record and is this an isolated incident HMRC is more likely to accept the VAT\GST claim
  • Evidence that the business cannot reasonably be expected to obtain a duplicate invoice, receipt, etc.


Finally, it is worth noting that a business can recover VAT\GST on certain low value items without requiring a valid VAT\GST invoice. The cost needs to be £25 or less and must relate to expenditure where it is normal for the supplier not to issue a VAT\GST invoice or receipt. Examples include purchases from vending machines, car parking charges (not on-street meters which are outside the scope of VAT\GST), certain toll charges etc. 

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