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HMRC internal manual

VAT Traders’ Records Manual

From
HM Revenue & Customs
Updated
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Other Invoicing arrangements: Self-billing: Approach to assurance risks at the customer (self-biller)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Failure to comply with the self-billing conditions may mean that output tax is not being properly brought to account by the supplier. You can address this risk by ensuring that the conditions of self-billing are met. As a minimum, you should normally check:

  • Is the self-billed document acceptable? Examine a specimen of the self-billed document and keep it for information in the trader’s eFolder.
  • Does the self-biller exercise control over the VAT status of his suppliers? There must be an agreement between all associated parties. Notice 700/62 Self Billing , section 3, gives detailed guidance.