What options are available to you to ensure you do not miss out on reclaiming input tax when you have lost recent purchase invoices relating to your current VAT return?

Copy invoices

In the first instance, request copy invoices from your suppliers, particularly in relation to any large input tax claims, for example, for assets, building repairs or other expenses with a considerable amount of VAT.

HMRC discretion

If you are unable to obtain a valid VAT invoice, and are unable to get copy invoices, HMRC has the discretion to accept alternative evidence to support the claim, such as alternative documents, for example a supplier statement where there is evidence that the goods or services were subject to VAT.

You may have other correspondence such as delivery notes, order documents or past invoices received from the same supplier showing the supplier charges VAT.

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Decision and further action

You can appeal to HMRC to have your claim looked at by a different officer, if you feel they have not taken specific circumstances into account and refused your claim.

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