Value Added Tax Act 1994 Schedule 11 paragraph 14

Evidence by certificate, etc.

Schedule 11 paragraph 14 sets out the rules under which certificates issued by HMRC, and photographs of documents, can be used as evidence in VAT-related matters.

• A certificate from HMRC confirming a person's VAT registration status, or confirming that a required return, statement or notification has not been submitted, is treated as sufficient evidence of that fact unless the contrary is proved.
• A certified photograph of any document provided to HMRC for VAT purposes is admissible as evidence in both civil and criminal proceedings, carrying the same weight as the original document.
• Any document that appears to be an HMRC certificate is presumed to be genuine unless the contrary is proved.
• These evidential rules place the burden on the taxpayer or other party to disprove the contents of an HMRC certificate or the authenticity of a certified photograph.

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