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HMRC internal manual

VAT Finance Manual

The Retail Distribution Review - Evidence

Without prejudice to the general VAT evidential requirements, an adviser will need to keep sufficient evidence to support the tax treatment applied to the services supplied. This evidence will need to be specific to the services performed for the customer and demonstrate that the adviser acted between the customer and the product provider with a view to arranging the sale of VAT exempt Retail Investment Products. If an adviser is unable to provide evidence that an exempt supply has taken place, VAT will be due on that supply.