Hi
If you had a client that brought let's say workmen boots from a friend that sells through ebay, and obviously doesn't get a receipt because he didn't buy them online, is a hand written receipt sufficient evidence?
The person selling the goods is running a business.
Your client has a receipt even in dubious form. If HMRC have an issue with that then they have the books of the business that sold him the boots that they could look into.
The receipt should show the name and address of the seller along with the date and amount.
I don't imagine that the amount for a pair of boots is going to be material compared to turnover and if its this one receipt amongst many better prepared ones I do not think that it would be an issue.
Maybe time to offer your bookkeeping services to the person who sold your client the boots? (especially as Ebay sellers are firmly in HMRC's cross hairs)
kind regards,
Shaun.
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Shaun
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