Tax Only Invoice for 0% Tax Rate

Hello, I have a Business requirement to create a Tax Only Invoice in Payables with a value but for 0% Tax Rate. I have just received confirmation from Oracle SR that this functionality does not exist. Is there any work around to achieve it please?
So just to clarify, AP invoice should not have any Item Lines but should have a Tax Line for let's say £100 and Invoice Total Amount is £100.