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Missing Invoices

Payments to suppliers but matching invoices have not been supplied

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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 ?







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16th Apr 2019 12:13

If the client is not VAT registered, I would have no problem with inputting a dummy invoice entitled 'missing invoices'. It is clear that payment was made to the supplier. For IT and CT purposes, there is no specific requirement to have an invoice: you simply need evidence of a deductible cost.

Thanks (1)
16th Apr 2019 12:25

Hi thanks for your reply.

The client is VAT registered but he is okay with not claiming the VAT back. So i assume its okay to make the the adjustment ?


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16th Apr 2019 13:38

Yes you are fine. A valid VAT invoice is required for an input VAT claim, but it sounds like your client understands the VAT cannot be claimed.

The only caveat is that HMRC may contest a payment on its own. Where a supplier has a variety of products, some of which would only ever be private, they may argue that unsupported payments should be treated as private.

You should strongly resist such claims, but it will always be harder to do so without paperwork to back you up.

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16th Apr 2019 15:51

Your client won't want to give the impression they don't, as a policy, care about obtaining appropriate documentation. If they give that impression it might be thought that the omissions are deliberate.

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