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HMRC internal manual

VAT Traders’ Records Manual

Other Invoicing arrangements: Authenticated receipts: Tax points for authenticated receipts

The use of the authenticated receipt procedures is conditional upon a VAT invoice not being issued. As a result, the creation of a tax point in these circumstances is restricted to the receipt of payment. The authenticated receipt replaces a VAT invoice only in so far as it provides acceptable evidence for input tax deduction by the customer.