You can only include expenditure in a VAT431C claim where you have a valid VAT invoice or VAT receipt showing the amount of VAT charged. HMRC does not accept bank statements, credit card statements, or estimates in place of invoices. If invoices are missing, you should contact suppliers to request duplicates — but you cannot claim for amounts you cannot evidence with a valid VAT document.
Any line item without a valid VAT invoice is 100% excluded from your claim. On a project where £5,000 of material receipts were lost, that is £1,000 in unrecoverable VAT — simply because the paperwork was not kept.
A full VAT invoice showing the supplier's name, VAT number, date, description, net amount, VAT rate and VAT amount. This is the gold standard for a VAT431C claim.
For purchases under £250, a VAT receipt (till receipt or simplified invoice) showing the supplier's VAT number and the VAT-inclusive price is acceptable.
HMRC does not accept bank statements or credit card statements as evidence of VAT paid. The statement must be accompanied by the VAT invoice or receipt.
Contact suppliers directly and ask for duplicate invoices or receipts. Most builders' merchants and VAT-registered contractors can reprint historical invoices. Document your request and their response.
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 that the document meets HMRC's invoice requirements. Invoices that are missing key fields are flagged for review before your claim deadline, giving you time to request corrected or duplicate documents from suppliers.