I have a client who over the years has made payments to suppliers but has not submitted the matching invoices.
Each year i have accrued for these invoices in the accounts but now some of the payments are two or three years old.
The client has said that it would be difficult to get hold of these invoices now. I believe that this may partly be the case but laziness time constraints would also be a contributing factor.
My questions are, is it acceptable to create ' dummy invoices ' to clear these balances of the supplier accounts and could there be any tax implications for not having the actual invoices ?