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flipnflap | 09:47 Mon 03rd Jun 2013 | Shopping & Style
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if you know of a shop that's only accepting cash and refusing to issue receipts, who should you report them to?
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If a business isn't VAT-registered there's no obligation upon them to issue a receipt for any transaction. If a retailer is VAT-registered they should provide a VAT receipt if asked to do so.

Retailers are free to determine which methods of payment they will, or won't, accept. Many small traders only accept cash.

If you suspect that someone is evading tax, you can report them online by using this form:
https://online.hmrc.gov.uk/shortforms/form/TEH_Report?dept-name=TEH&sub-dept-name=&location=39&origin=http://www.hmrc.gov.uk
(You might care to read the notes to that form first:
http://www.hmrc.gov.uk/tax-evasion/hotline.htm )

Chris
Trading Standards might like to know about them
I don't know that you have to, market traders don't issue receipts. My friend has a shop and only takes cash, none of the customers seem to mind. Depends on the shop I guess - if it were selling big things (or something you might want to take back if it doesn't work) I wouldn't go there, without proof of purchase.
My hairdresser only takes cash but you can ask for a receipt if you want one.

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