Forum

• # 120803
• Fri 14 Jan 2022 01:56 PM

Hi everyone

I have a client who is a tradesman and is very poor at keeping receipts. Can I use the bank transaction as a record of the purchase and put through 20% VAT, even though he hasn't provided an invoice or any documentation.

Thanks

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• # 120825
• Mon 17 Jan 2022 04:32 PM

Hi There

hope this helps, its on the HMRC website and explains what supporting evidence HMRC expect for any reclaiming of VAT.

https://www.gov.uk/reclaim-vat 

we always share this link with our clients and if they dont have the correct VAT receipt to support the transaction we wont claim the VAT back 

KR 

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• # 120826
• Mon 17 Jan 2022 07:47 PM

Allison S said:

“

Hi There

 

hope this helps, its on the HMRC website and explains what supporting evidence HMRC expect for any reclaiming of VAT.

https://www.gov.uk/reclaim-vat 

 

we always share this link with our clients and if they dont have the correct VAT receipt to support the transaction we wont claim the VAT back 

 

KR 

 

”

 Hi Allison S

Thanks for your reply.

The issue I have is my client does not have supporting documents for purchases made on his business bank account except the bank transaction.

Should I process it as "No VAT" or assume 20% as it's for parts from a recognised merchant?

Thanks

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• # 120855
• Wed 19 Jan 2022 10:42 AM

In my rather stroppy opinion - if he can't be bothered to get the VAT receipts then don't claim the VAT back.  If a supplier is VAT registered then they are able to provide VAT receipts.  HMRC expect to see documentation to support the claim.  

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• # 120881
• Fri 21 Jan 2022 05:12 PM

Cosmic said:

“In my rather stroppy opinion - if he can't be bothered to get the VAT receipts then don't claim the VAT back.  If a supplier is VAT registered then they are able to provide VAT receipts.  HMRC expect to see documentation to support the claim.  ”

 Hi there,

I have the same stroppy opinion...lol  He should be getting receipts.  If there is no receipt then technically it didn't happen :-)

If he has a VAT inspection they will expect to see documentation as evidence.  If you do not claim any VAT back for the items that he hasn't got receipts for and then tell him how much he has lost out on, it will soon prompt him to get receipts.  There's no excuse especially for not getting receipts from reputable suppliers. (You could always call said suppliers and ask for a copy of the VAT receipt?)

Pauline

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