Follow the mandate. Reconcile the transaction.
Source-backed reporting and analysis connected to the companies, capabilities, authorities, and operating domains it affects.
HMRC Notice 700/18 ties bad-debt relief to a specific supply, VAT already accounted for and paid, an unpaid period, write-off evidence, and a separate bad-debt account. Any later receipt can create a repayment obligation, so the control must remain open after the original claim.
Blue dot presents technology for finding VAT recovery opportunities in employee-spend and accounts-payable transactions. That output can organize review, but it does not establish that a particular invoice, buyer, expense, use, jurisdiction, filing period, or claim satisfies the governing recovery rules.
