VAT Input Tax Records

VAT input tax claims must be supported by proper records, invoices and evidence. During a compliance check, HMRC may review purchase records, VAT invoices, bank payments, business-use evidence and other supporting documentation to verify that VAT has been recovered correctly.

The HMRC VAT Input Tax Toolkit highlights common risk areas, explains the records businesses should retain and provides a practical checklist to help identify potential issues before submitting a VAT Return or responding to an HMRC enquiry.

Download the official HMRC VAT Input Tax Toolkit below.

VAT-input-tax-toolkit