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Invoice Receipting Requirements for Actual Cost Capital Payments

All claims in respect of Actual Costs must be supported by fully receipted original invoices, providing the following details:

  • Supplier's name, address and VAT Registration Number (where appropriate)
  • Claimant's name and address
  • Detailed description of services provided or goods supplied, separately costed, to include serial numbers for any equipment purchased
  • Date on which the services or goods were supplied
  • Total amount due for payment by the customer with the VAT element clearly detailed
  • Amount paid with details of any discount awarded which fully explains any difference between the amount due and the amount paid
  • Date paid
  • Method of payment e.g. cheque, debit card, etc
  • Business stamp or Signature of person receiving payment on behalf of the Supplier


In addition, where a claim includes an individual transaction of £5000 or over, or where it includes an invoice for £200 or over which has been paid by cash, you must submit a fully receipted invoice backed by some other evidence of payment:

  • The original cleared cheque
  • The original bank or credit card statement
  • The original bank giro credit transfer slip
  • An Accountant's report
  • A certified extract from the Business accounts

Page updated: Monday, July 6, 2009