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HMRC internal manual

VAT Input Tax

HM Revenue & Customs
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How to treat input tax: acceptable evidence for claiming input tax

A claim to deduct input tax must be supported by appropriate documentary evidence.

Input tax can be claimed on supplies received from a taxable person. A taxable person is someone who is registered or who is required to be registered for VAT in the UK.

The following documents are evidence to support the claim:

  • a tax invoice that meets the criteria set out in Regulation 14 of the Value Added Tax (General) Regulations 1995; see VIT11500 
  • a self-billed invoice from someone who has been approved by HMRC to issue one;
  • a “less detailed” tax invoice where the tax inclusive value of the supply is £250 or less;
  • an authenticated receipt for stage payments in the construction industry.

The case of Terra Baubedarf-Handel established the need to have both received the supply in question and hold the correct evidence to show this. Please see the description of the case at VIT63100.

Please see VIT31200 for details of alternative evidence that may be considered when acceptable evidence is not to hand.

Notice 700 The VAT Guide contains the details required for full and less detailed tax invoices. V1-24A Traders’ records sets out the requirements of a full tax invoice. It also contains guidance about the approval of self-billing arrangements. Notice 708 Buildings and Construction explains the use and conditions of authenticated receipts.