The client needs to realise that they must keep evidence for everything.
Some of their expenses will like as not have to end up in the DLA but there are things that you can do to help the client out.
1) Copies of Sales Invoices,
Are all sales invoices present? If not the client must reprint the missing invoices. All bank receipts need to tie back to evidence such as legitimate invoices.
2) Bank statements, All all statements present and in original form. Internet printouts are too easy to manipulate and are not acceptable unless you are present whilst they are printed.
3) Landline Telephone Bills, Are they itemised?
4) Mobile Telephone Bills Are they itemise?
5) 1 x Hotel Invoice Was the client on business in the vacinity of the hotel on the day that they spent there?
6) 1 x Excel spreadsheet detailing mileage... but no receipts for the fuel used and he doesn't have them. Fuel receipts are not necessary if the client is claiming mileage. However, every mile must be justified stating where the client went from and to (and the return journey). Also were the journeys justified in relation to the job.
7) Receipts. No receipt for the goods then off to the DLA it goes.
One thing to ask the client is if you were from HMRC rather than working to sort his paperwork out, how do you think that they would regard outgoings without evidence of what such outgoings actually were?
Then put the frighteners on that at some stage that will be the case and the job that you are doing is making sure that they are in a fit position for such eventuality.
Clients... This job would be so much more fun without them. (lol).
good luck with this one,
Shaun.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
If the receipts you are missing are purely for the fuel costs and as Shaun says he is charging standard £0.45/mile mileage then all he is going to miss out on is ability to reclaim VAT on fuel purchased (if he is VAT registered).
Provided the spreadsheet gives good details of each car journey to show where it was from/to and he advises all was legitimate business travel, then I see no problems.
If I have misunderstood and the receipts are for other expenses, then would agree your client has a bigger problem as without a receipt he really can't claim the expense as Shaun's point about HMRC would demonstrate, as they would just not accept his word and would need evidence that the expense was wholly and exclusively for business etc....
