Preparing a VAT return is much easier when your records are complete, tidy and ready before the deadline. Your accountant is not just looking for a few totals. They need enough information to check what VAT you have charged, what VAT you can reclaim, whether anything has been missed, and whether your figures match your bank, invoices and bookkeeping software.
If you are VAT registered, HMRC usually expects you to submit a VAT return every 3 months. Even if you have no VAT to pay or reclaim, a return may still be required. This is why keeping the right documents throughout the quarter can save you from a stressful rush at the end.
A good VAT return accountant will guide you through what is needed, but it still helps to understand the checklist yourself.
Why your VAT documents matter
Your VAT return tells HMRC your total sales, total purchases, VAT owed, VAT reclaimable and any VAT refund due. If your accountant does not have the right supporting documents, they may not be able to confirm whether the figures are correct.
Missing invoices, unreconciled bank transactions or unclear expenses can lead to delays, incorrect claims, underpaid VAT or overclaimed VAT. HMRC can charge penalties where a return is inaccurate, so it is worth getting the basics right before submission.
This is where professional VAT return filing services can be useful. Your accountant can review the records, spot gaps and help you submit with more confidence.
Need Help With Your Accounts Or Tax?
Whether you need support with self assessment, VAT returns, payroll, bookkeeping, CIS, company accounts or corporation tax, Asmat & Co Accountants can provide clear, practical advice for your business or personal finances.
1. Sales invoices for the VAT period
Your accountant will need copies or digital records of all sales invoices issued during the VAT period. These should show invoice numbers, dates, customer details, your VAT number, the net amount, VAT amount, VAT rate and total amount charged.
This includes invoices that have not yet been paid, unless you are using a cash accounting scheme. If you use accounting software, your accountant may simply need access to your sales records and invoice reports.
Make sure cancelled invoices, credit notes and amended invoices are also included. These can affect the VAT figure and should not be ignored.
2. Purchase invoices and expense receipts
To reclaim VAT on business costs, you normally need valid VAT invoices or receipts. Your accountant will need purchase invoices for goods, stock, equipment, subscriptions, professional fees, fuel, repairs, utilities and any other business expenses.
You cannot usually reclaim VAT from a pro-forma invoice, delivery note or simple statement. If a supplier invoice is incorrect, ask them to issue a corrected version before your return is finalised.
If you work with VAT accountants services, they can help you check which costs include reclaimable VAT and which should be treated differently.
3. Bank statements and payment records
Your bank statements help your accountant check that your bookkeeping matches real money coming in and going out. They are especially important if you use cash accounting for VAT, where VAT is generally based on payments received and made.
Your accountant may ask for business bank statements, credit card statements, PayPal or Stripe reports, loan account activity and cash payment summaries.
If you have mixed personal and business spending, separate it clearly. For sole traders, this is especially important because HMRC expects business records to be accurate. If your records are becoming difficult to manage, an accountant for sole trader can help you keep things cleaner from the start.
4. VAT account or VAT summary report
Your VAT account shows the VAT you have charged on sales and the VAT you have paid on purchases. It is the main summary your accountant uses to prepare and check your VAT return.
If you use QuickBooks or similar software, this may be available as a VAT summary, VAT detail report or tax liability report. If you are not confident that your software has been set up correctly, getting help from a certified QuickBooks accountant can reduce the risk of incorrect VAT codes, duplicated entries or missing transactions.
Your VAT account should also show any adjustments, corrections or special scheme calculations.
5. Details of VAT schemes you use
Your accountant needs to know which VAT scheme applies to your business. This could be standard VAT accounting, cash accounting, annual accounting, the Flat Rate Scheme or another specialist scheme.
The scheme affects when VAT is reported and how the figures are calculated. For example, cash accounting focuses on payments received and paid, while the Flat Rate Scheme uses a percentage of gross turnover.
If you are unsure whether your current scheme is still right for your business, VAT returns services can help you review it properly rather than guessing.
6. Import and export documents
If you buy from or sell to customers outside the UK, your accountant may need extra documents. This can include import VAT statements, customs paperwork, postponed VAT accounting statements, export evidence, shipping documents and supplier invoices from overseas.
These records are important because VAT treatment can change depending on where goods or services are supplied. If you sell internationally, do not leave these documents until the last minute.
7. Credit notes, refunds and bad debts
Refunds, returns and credit notes can all change your VAT position. Your accountant needs to see any credit notes issued to customers and any credit notes received from suppliers.
If a customer has not paid an old invoice, you may be able to claim VAT bad debt relief in certain situations. Your accountant will need the original invoice, payment history, the amount written off and evidence that the debt qualifies.
Experienced vat accountants can help you deal with these adjustments correctly so your VAT return reflects what actually happened in the period.
8. Payroll and staff expense records
Payroll itself is not usually subject to VAT, but staff expenses can include VAT. Your accountant may need mileage logs, fuel receipts, travel expenses, subsistence receipts, staff reimbursements and company card records.
If your business has employees, accurate payroll and expense records also help keep your wider accounts organised. For support beyond VAT, payroll accountant services in Slough can help employers stay on top of payroll, pensions and HMRC submissions.
9. Previous VAT returns and HMRC correspondence
If this is your first VAT return with a new accountant, they may ask for copies of previous VAT returns, VAT registration details, HMRC letters, VAT scheme confirmations and access to your VAT online account.
This helps them understand your VAT history, check for carried-forward corrections and avoid repeating previous mistakes.
If you are moving accountants, vat specialist accountants can also liaise with your previous accountant where needed, making the handover smoother.
10. Your bookkeeping software access
Most VAT-registered businesses must keep digital VAT records and submit VAT returns using compatible software. Your accountant may need accountant access to your software, bank feeds, invoice records, receipt capture tools and VAT reports.
Clean digital records reduce the need for back-and-forth emails. They also make it easier to spot duplicated invoices, uncategorised transactions and missing receipts before the return is due.
If you prefer local support, chartered accountants in Slough can help you manage VAT alongside bookkeeping, accounts, tax and payroll under one roof. For businesses nearby, accountants in Reading can also provide practical support with VAT and wider accountancy needs.
A simple VAT return document checklist
Before sending records to your accountant, gather:
- Sales invoices
- Purchase invoices and VAT receipts
- Bank and credit card statements
- VAT summary or VAT account report
- Credit notes and refunds
- Import and export paperwork
- Staff expense claims
- Mileage and fuel records
- Till reports or daily takings, if relevant
- Previous VAT returns, if changing accountant
- HMRC VAT correspondence
- Accounting software access
This may sound like a lot, but once your records are organised each quarter, the process becomes much easier.
How long should you keep VAT records?
In the UK, VAT records should normally be kept for at least 6 years. If your business uses certain VAT One Stop Shop schemes, the period may be longer.
Keeping records is not just about filing the current return. If HMRC asks a question later, you need to be able to show how the figures were worked out. Digital copies are fine in many cases, as long as they contain the required details and are kept properly.
Final thoughts
Your accountant can only prepare an accurate VAT return if the supporting records are complete. The more organised your sales invoices, purchase invoices, bank statements and VAT reports are, the easier it is to file on time and avoid unnecessary stress.
If your VAT records are currently messy, do not wait until the deadline. Get help early, clean up the bookkeeping and put a simple quarterly process in place.
Asmat & Co Accountants can help you prepare, check and submit your VAT returns accurately, while giving you clear guidance on what to keep and how to stay compliant. Get in touch today to speak to a friendly accountant and make your next VAT return simpler.
Frequently asked questions
What documents do I need for a VAT return?
You usually need sales invoices, purchase invoices, VAT receipts, bank statements, credit notes, VAT reports, import or export documents and details of any VAT adjustments. Your accountant may also need access to your bookkeeping software.
Does my accountant need every receipt for VAT?
Yes, if you want to reclaim VAT on a business expense, your accountant will usually need a valid VAT invoice or receipt. Without proper evidence, the VAT may not be reclaimable.
Can I claim VAT without a VAT invoice?
In most cases, you need a valid VAT invoice to reclaim VAT. A pro-forma invoice, statement or delivery note is not normally enough. If the invoice is wrong, ask the supplier to correct it.
How long do I need to keep VAT records in the UK?
VAT records should normally be kept for at least 6 years. Some VAT schemes may require records to be kept for longer, so check with your accountant if you are unsure.
Do I still need to submit a VAT return if there is no VAT to pay?
Yes. If you are VAT registered, you usually still need to submit a VAT return even if there is no VAT to pay or reclaim for that period.
Need Help With Your Accounts Or Tax?
Whether you need support with self assessment, VAT returns, payroll, bookkeeping, CIS, company accounts or corporation tax, Asmat & Co Accountants can provide clear, practical advice for your business or personal finances.
