One of our company vehicles was involved in an accident. The other party accepted liability and our vehicle was repaired. The repairer wouldn't invoice the insurance company direct, so we had to pay the bill. The insurance company then paid us, including the VAT. I will declare the VAT on my next return and pass it on to the HMRC (we reclaimed it on the original invoice from the repairer). Should I also raise a VAT invoice to the insurer to keep the record straight?