01
A cost is not enough
Recovery depends on more than paying an invoice. The recipient, supply, business purpose, attribution, invoice evidence and any specific block or restriction all matter.
- Historic input tax reviews
- Import VAT and PVA evidence
- Overseas business refund routes
- Pre-registration and post-deregistration costs
02
Claims need an audit trail
A sustainable review connects the source document to the ledger, VAT return and technical basis. Unsupported estimates and duplicate claims should be removed before submission.
- Invoice and statement testing
- Attribution and apportionment
- Duplicate and timing checks
- Claim pack and reconciliation
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
VAT Notice 706: partial exemptionPostponed VAT accountingKeeping VAT records