I have some business expenses with no VAT receipt as they have been lost. I don't want to claim the VAT back but I want to record the expense. Should I be recording them using T0 VAT code, which is what my predecessor did? (They would have been standard rated i think)

Also if a UK supplier is not registered for VAT should the cost also be recorded using VAT code T0? (If they were registered for VAT their supply would have been standard rated)

Thanks in advance