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HMRC internal manual

VAT Input Tax

VAT Input Tax basics: questions for HMRC staff to ask

  1. Do you have alternative documentary evidence other than an invoice (for example a supplier statement)?
  2. Do you have evidence of receipt of a taxable supply on which VAT has been charged?
  3. Do you have evidence of payment?
  4. Do you have evidence of how the goods/services have been used within your business or evidence about their onward supply?
  5. How did you know the supplier existed?
  6. 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.