VAT Repayment Checks: Guidance for Businesses

A VAT repayment can be checked by HMRC before it is released. HMRC may ask for invoices, bank statements, VAT account records, export evidence, contracts, transport documents, customer and supplier records, and explanations of the transactions behind the claim.

This page helps businesses understand how to prepare for a VAT repayment check by reference to HMRC/GOV.UK guidance and good record-keeping practice. The aim is to present the evidence clearly, reduce avoidable delay and help HMRC understand the business position.

Key Points

• VAT account and VAT return workings.
• Purchase invoices and sales invoices.
• Bank statements and payment evidence.
• Customer and supplier orders, contracts and correspondence.
• Delivery, transport, weighbridge and stock records where relevant.
• Export evidence where zero rating is claimed.

Recommended Sections

• Why HMRC may check a VAT repayment
• Input tax evidence
• Export evidence and zero rating
• Bank payment evidence
• Supplier and customer records
• How to respond constructively