You can only include expenditure in a VAT431NB claim where you have a valid VAT invoice or receipt showing the VAT charged. HMRC does not accept bank statements, card receipts or estimates instead of invoices. If invoices are missing, contact suppliers to request duplicates — but you cannot claim for amounts you cannot evidence with a valid VAT document. The earlier you identify gaps in your evidence file, the more time you have to recover missing documents.
Any line item without a valid VAT invoice is 100% excluded from your claim. On a project where £6,000 of materials were paid for but receipts lost, that is £1,000 in unrecoverable VAT — not because the materials were ineligible, but because the evidence is missing.
A full VAT invoice showing the supplier's name, VAT number, date, description of goods, net amount, VAT rate and VAT amount. This is the gold standard for a VAT431NB claim.
For smaller purchases, a till receipt or simplified invoice showing the supplier's VAT number and the VAT-inclusive price is acceptable.
Bank statements and card receipts are not VAT invoices. They may establish that a payment was made but do not evidence the VAT charged — they cannot substitute for the invoice.
Contact suppliers and ask for duplicate invoices or receipts. Most builders' merchants and VAT-registered contractors can reprint historical invoices. Online accounts at Screwfix, Toolstation, Travis Perkins and similar merchants usually provide downloadable VAT invoices.
VATBuild is not affiliated with HMRC. References to HMRC publications are for informational purposes. Always consult a qualified tax adviser before submitting a reclaim.
VATBuild flags each invoice for completeness — checking that VAT numbers are present, amounts are clearly stated, and the document meets HMRC's invoice requirements. Invoices with missing fields are flagged for review before your claim deadline, giving you time to request corrected or duplicate documents from suppliers.