Proof of VAT paid

[Observer]

HMRC may 'insist' that "only an original invoice will do" but there is no legal foundation for that

Maybe, but most of us dont have the desire, resources or knowledge to argue the point. We d rather be boating somewhere! If you phone HMRC they WILL tell you that they will only accept the original document. Now, it might well be that is not supported in law, but whats a chap supposed to believe...!

Sure - so if an original invoice is available, go for it. If it's not, don't get hung up on HMRC's "insistence" on something that is actually (in a legal sense) not very significant and they're not actually entitled to "require" anyway.

If you do have an original, the decision whether to carry it on board or at home is personal choice. You could have a copy certified by a Notary Public/Commissioner for Oaths and have his status validated by an apostille from the FCO if you want to go the whole hog.

Personally, I would carry the original on board (if I have it) but make sure it's laminated (because stuff kept on boats has a habit of accruing moisture), and keep a copy elsewhere.

 

[Observer]

So, I would suggest, we make this issue worse by asking HMRC the wrong question.

Absolutely. NEVER ask a bureaucrat a question you don't already know the answer to or in a way which allows a response different to the one you want.

 

[miket]

Many thanks.

To all of you.
I must confess I have not got to grips with this new format, at all.
To clarify one point raised; boat is for sale through a broker but on commission only.
Boat is currently owned by private individual (UK resident), and original owner, likewise. The Bill of Sale between owner 1 and current is available.
Offshore Powerboats were the original selling agents.
Sadly the original invoice from Offshore to owner 1 is not available. The owner died, so suspect that the invoice was amongst other papers but the importance not realised.
A "certified copy" is being provided by the agents and I believe that this, together with the Bill of Sale, should suffice.
Again my thanks for all of your observations.

 

[Renegade_Master]

Miket when I bought my Broom Crown circa 1979 back in 2000 I wrote to Broom who forwarded the original invoice , 1979 as I recall VAT was just 6.5% then

 

[Observer]

A "certified copy" is being provided by the agents and I believe that this, together with the Bill of Sale, should suffice.
Again my thanks for all of your observations.

I assume the copy invoice you have shows that VAT was invoiced and shows the VAT number of the issuer. If Offshore Powerboats was original dealer, they are long established and good reputation, so I'm sure you do not have to worry about this.

You don't say who is doing the certifiying. A "certified copy" adds little unless certified by the issuer or if the original is in the hands of the person who certified it (as a true copy). However, if you have a copy (certified or uncertified) of the invoice and you have any residual concerns, I suggest approach Offshore Powerboats (Chris Harridge, at least it used to be) who, if they do not have copy themselves, may well be willing to certify it as a true copy of an invoice they issued at the relevant time.

 

[Hurricane]

He had a good look around and then requested we have a "pleasant afternoons sailing" and not to be suprised if we were boarded again.

Must be something to do with the crew I believe you had on board!!!