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Gone missing

14 May 2013 / Neil Warren
Issue: 4402 / Categories: Comment & Analysis , Business , VAT

A claim for input tax can still be made by a business in the absence of a tax invoice


  • There are four basic conditions to reclaim VAT input tax.
  • The requirements of VATA 1994 and VAT Regulations 1995.
  • Do not overlook HMRC’s VAT Input Tax Toolkit.
  • HMRC’s manuals provide guidance as to the conditions that must be satisfied to recover input tax.
  • HMRC to have discretion where invoices are missing.

Today’s VAT dilemma (or “conundrum” for fans of Countdown) is simple: a client called Joe has received a VAT visit from HMRC and he cannot provide a tax invoice to the officer in respect of a purchase of machinery he made two years ago for £30 000 plus VAT of £6 000.

The officer is seeking to disallow the input tax claimed in the absence of an invoice but can we do a Batman and swoop in...

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