VAT returns & Making Tax Digital
VAT Records Review (Sales & Purchases)
A VAT records review checks that your sales and purchases are up to date and that VAT has been recorded correctly in your bookkeeping. It helps you spot errors before they reach your VAT return, reduces the risk of HMRC queries, and gives you clearer numbers for cash flow and decision-making.
More information
What the VAT records review covers
This service focuses on the day-to-day data that drives your VAT return, so you can file with confidence.
- Check that sales invoices and income have the correct VAT treatment
- Check that purchase bills and expenses have been posted with the right VAT code
- Review VAT rates and common problem areas (mixed supplies, EU and overseas transactions, reverse charge where relevant)
- Check the VAT control account and key VAT reports for inconsistencies
- Identify missing or duplicate entries that could distort the return
- Provide a clear list of issues, corrections needed, and recommended next steps
When this service is most useful
This review is a good fit if you:
- are preparing for an upcoming VAT return and want reassurance before submitting
- have recently moved to new bookkeeping software or changed your bookkeeping process
- have had VAT coding handled by multiple people and want consistency
- are seeing unusual VAT bills, repayments, or fluctuations you cannot easily explain
- want to reduce the time spent fixing problems at quarter end
How the review is delivered
We work from your accounting software and supporting records to check that transactions have been captured and treated correctly for VAT.
- We start by agreeing the VAT periods and scope to review.
- We run the relevant VAT reports and drill into sales and purchase detail.
- We raise queries where the VAT treatment is unclear or evidence is missing.
- We propose corrections, then implement adjustments or provide step-by-step actions depending on what you prefer.
What happens after the review
You receive a practical summary of findings and an action plan to keep records clean going forward.
- A checklist of fixes to complete before filing (or confirmation that records look sound).
- Suggestions to prevent repeat issues, such as better VAT coding rules, bank feed guidance, or clearer documentation.
- If you want ongoing support, the review can be repeated each period as a routine pre-submission check.
Frequently Asked Questions
What is included in a VAT records review?
We check that sales and purchases are complete and that VAT has been coded correctly in your bookkeeping. We also review VAT reports and highlight errors, gaps, and items that need clarification before you submit a return.
Will you correct the VAT errors you find?
Yes, we can correct errors in your accounting system once we have the right information and approvals. If you prefer to make changes yourself, we will provide clear instructions and a prioritised list of adjustments.
Do I need to provide invoices and receipts?
Usually yes, at least for any transactions that look unusual or where VAT treatment is not clear from the bookkeeping. Digital copies are fine, and we will tell you exactly what evidence is needed for each query.
Can you review one VAT quarter or multiple periods?
We can review a single period before submission or look back across several quarters if you suspect historic issues. The approach is the same, but a longer lookback helps identify patterns and recurring coding problems.
Does this replace preparing and filing the VAT return?
No, this service is focused on checking the underlying records that feed the VAT return. If you want, it can be combined with VAT return preparation and submission so the whole process is handled end to end.
Related Services
Complete your experience with these services
