Capture the right evidence
Keep valid sales and purchase invoices, import documents, credit notes and evidence for business expenses. The bookkeeping entry should link back to the source document and use the correct VAT rate or treatment.
Missing evidence can delay a return or affect the VAT that can be reclaimed.
Reconcile the VAT control
Compare the software VAT return with the VAT control account, prior return and bank payments. Review unusual rates, large input claims, reverse-charge entries and transactions posted after the period closed.
Document manual adjustments with an explanation and supporting calculation.
Keep digital records consistent
Use a defined process for bank feeds, receipt capture and invoice approval. Avoid copying totals between spreadsheets and software without a clear digital link and audit trail.
Lock or clearly mark completed VAT periods so later changes can be identified.
A practical next step
Run a VAT review before submission: sales complete, purchase evidence present, control account reconciled and payment date confirmed.
Accountants4All can maintain VAT records, prepare returns and review registration or scheme questions.
Official guidance
Rules and deadlines can change. Check the current official guidance and obtain advice for your circumstances.
GOV.UK: Charge, reclaim and record VATNeed a clear next step?
Talk through the records, deadline or setup involved.
This article provides general information and is not personal tax, legal or financial advice.