VIT12400 - VAT Input Tax basics: questions for HMRC staff to ask
- Do you have alternative documentary evidence other than an invoice (for example a supplier statement)?
- Do you have evidence of receipt of a taxable supply on which VAT has been charged?
- Do you have evidence of payment?
- Do you have evidence of how the goods/services have been used within your business or evidence about their onward supply?
- How did you know the supplier existed?
- How was your relationship with the supplier established? For example:
- How was contact made?
- Do you know from where the supplier operates?
- Have you been to the supplier’s premises?
- How do you contact them?
- How do you know they can supply the goods or services?
- If goods, how do you know they are not stolen?
- How do you return faulty supplies?
This list is not exhaustive and you may ask additional questions.