Scope and Process
Preparing a VAT Return involves more than transferring period totals into HMRC boxes. Sales and purchase records must use the correct VAT treatment, recoverable VAT must be supported, and the period balances should reconcile. First Choice Bookkeeping prepares the return from the company's VAT period and the records supplied.
Sales, purchase and VAT records are reconciled before the return is approved and submitted to HMRC.
- Review of the VAT period and filing deadline
- Assessment of sales and output VAT records
- Assessment of purchases, expenses and input VAT records
- Reconciliation of VAT control balances to the period records
- Preparation of the VAT Return boxes for approval
- HMRC submission and receipt follow-up
What is included in the VAT Return service?
The main workstreams we prepare, coordinate and deliver as part of the service.
VAT period and record set
We confirm the filing period, VAT registration details, brought-forward balances and completeness of the accounting records.
Transaction and VAT-treatment review
Sales, purchases, expenses, reverse-charge items and other relevant transactions are assessed against the company's operating model.
Reconciliation, approval and filing
VAT balances are reconciled, the return summary is provided for approval and the confirmed return is submitted to HMRC.
Frequently Asked Questions
No. VAT registration and periodic VAT Returns are separate services. If the company is not VAT-registered, the registration need and appropriate effective date should be reviewed first.
Yes. A VAT-registered business must normally submit its return for the relevant period even where there is no amount to pay or reclaim.
Sales and purchase invoices, expense evidence, bank activity, VAT control reports, prior-return information and supporting records for unusual transactions may be required.
No. HMRC may apply separate penalty and interest rules to late returns and late payments. The filing and payment dates should each be checked in the company's HMRC account.
The records must be sufficiently complete and consistent before filing. Any bookkeeping completion or correction work is scoped separately.