Skip to main content

This is a new service – your feedback will help us to improve it.

Posted 4 months ago by Lesley Aitchison
Our office manager uses a company credit card to buy and book things for the company. The receipts have everything on them to claim back VAT but they are made out in the Office managers name not the company name, can we still claim back the VAT
Posted 4 months ago by HMRC Admin 18 Response
 Hi,
The VAT guide notice 700 sections 10-13 provide the conditions that must be met in order for a business to reclaim vat as input tax.
VAT guide (VAT Notice 700)
section10 and section 19.5 describes what is acceptable evidence of input tax:
VAT guide (VAT Notice 700)evidence-of-input-tax. Further guidance can also be read in the VAT manual:
VAT Input Tax
If a receipt is in an employees name you would need to be able to show an officer checking the claim whether it still meets the conditions detailed in the guidance above to be claimed.
Thank you.

You must be signed in to post in this forum.