From: "Peter Ibbotson" 
Newsgroups: uk.finance
Subject: Re: UK VAT fiddle closed
Date: Thu, 21 Jul 2005 14:11:06 +0100

"Tim"  wrote in message 
news:dbnkna$9t1$1@nwrdmz01.dmz.ncs.ea.ibs-infra.bt.com...
>> > "tim (moved to sweden)" wrote
>> > > They would deny you the relief on the basis that
>> > > you didn't have a VAT receipt for the full amount.
>> >
>> "Tim" wrote
>> > You don't generally need full VAT receipts (showing split of
>> > VAT) -- as long as it shows a VAT No. is enough, I understand
>> > (from a VAT Inspector) -- for purchases below around £200.
>>
> "Matti Lamprhey" wrote
>> It would be good if you could get that in writing from your
>> VAT inspector, because I researched this very question a
>> while ago when disputing VAT invoices with PC World.  From
>> memory, there is a very restricted class of purchases where
>> VAT number alone will suffice --  including vending machine
>> purchases, some types of phone calls, and car parking charges.
>
> That's interesting.  My VAT Inspector asked to see the very receipts I was
> asking her about -- which actually included some PC World ones! -- and 
> said
> that it was no problem reclaiming the input VAT paid in respect of them.
> She even issued a VAT refund herself (partly in respect of these receipts,
> partly unrelated - all paid directly to my bank a/c), rather than me
> claiming through my next VAT return!


Hang on guys!

For things like parking and vending machine purchases there may NOT be any 
receipt given. In these cases it is possible to claim back the VAT without a 
bit of paper.

For retail amounts less than £100 you can issue a receipt which doesn't 
break out the VAT element, for amounts above £100 if the customer asks for 
detailed VAT receipt then you are obliged to give them a detailed VAT 
receipt (Fines if you don't)

My Notice 700 (2002) has this as section 16.5 & 16.6. (pages 82 & 83) In 
practice I would guess the VAT folks won't care if you use 7/47 for most 
small amounts.

Peter