VAT recovery depends on the purchase being for the business and supported by suitable evidence. A card transaction alone does not normally show the supplier’s VAT details or the tax charged.
Mixed business and personal costs need particular care. Record the business proportion and keep a note explaining the calculation.
Rules vary for areas such as entertaining, cars and overseas purchases. When the treatment is unclear, keep the document and ask your accountant before filing the return.
General information only, not tax or accounting advice. Ask a qualified adviser about your circumstances.