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HMRC internal manual

VAT Traders’ Records Manual

HM Revenue & Customs
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Other Invoicing arrangements: Self-billing: Approach to assurance risks at the supplier (self-billee)

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

  • The additional risks at a self-billee (supplier) are that he:
  • fails to recognise the self-billed invoice as creating an output tax liability for him;
  • posts the self-billed invoice as an input; or
  • issues an ordinary tax invoice contrary to the conditions of self-billing. This can be inadvertently posted by the self-biller giving rise to double deduction of input tax; or posted by the supplier in addition to the self-billed invoice, so creating an over declaration of output tax.

Your approach should be to gain assurance that the self-billee understands self-billing and complies with the conditions in Notice 700/62 Self Billing