Case of the month November 2025

Price not adjusted for vouchers

Introduction

Our retail client issued vouchers for redemption in-store.

Issue

The client did not keep a proper record of redemption the risk was that the client accounted for more VAT than they needed!

How we solved it

We examined the voucher issuance and redemption process and helped the client pinpoint transactions where no VAT adjustment had been made, even though a voucher had been redeemed (so the full price was not ultimately paid).

The Outcome

As a result the client made a claim to HMRC for a refund of the VAT that they had overpaid.