VAT Disbursements
What are disbursements? Disbursements are payments you make on behalf of your customers for goods or services received and used by them. For example, in building work, you purchase and pay for the materials of a renovation. When You Can Claim VAT Back If you are a VAT registered business and you claimed back the VAT on the disbursements costs (costs you passed onto your customers), you can charge VAT on these costs to your customers but only if they goods or services were sup