Check VAT evidence without overclaiming

Step by step

Follow the safe route

1. 1

   Mark whether the business is VAT registered and whether the purchase needs VAT review.

2. 2

   Check the supplier name, address, VAT registration number, tax point, description, VAT rate and totals shown on the document.

3. 3

   For supplies of £250 or less, check whether the document meets the simplified VAT invoice requirements.

4. 4

   For higher-value purchases or unclear receipts, obtain the appropriate VAT invoice rather than relying on a basic till slip.

5. 5

   Use Potential, Confirmed or Excluded only as an internal review status. The final claim remains an accounting decision.