I explained it to the HMRC help desk and the call handler put me on hold to speak to a supervisor. He was very clear in his advice when he came back. You need to be able to demonstrate to an inspector that you have been charged VAT for the service that you have received and that the company charging you is VAT registered.
The new style invoice clearly states that VAT has been charged by Plusnet at the current rate. Plus net is a multi-million pound company who will be about the VAT threshold and hence VAT registered (the VAT number will of course help). Any inspector will look at the receipt and say on the balance of probability you have been charged VAT for this service and therefore can claim it back.
If there is a question mark, it will be over are you entitled to claim this as an expense rather than the VAT status of the invoive.
Obviously, if in double give HMRC a call and get confirmation that this advice is correct.
