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Hello, I am Keith, one of the experts on Just Answer, and happy to help you with your question.
Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
Here is the guidance from the HMRC web site:
'Evidence of eligibility
You’re responsible for making sure that your customer is eligible for zero-rateVAT, and you should be able to prove this from your records.
You can do this by getting your disabled customers (or a parent, guardian, doctor or another responsible person if they’re not able) to sign a declaration containing information that shows they’re eligible.'
Once you have done this Your invoices for your work can then be issued as zero rated supplies, ie subject to VAT, but at a rate of 0%. Input VAT can still be reclaimed as normal in your normal quarterly returns.
I do hope that you have found my reply of assistance.