VAT records, review and digital filing
VAT return accountant in Cardiff
We prepare and review VAT returns for small businesses using reconciled digital records, the correct tax treatment and clear supporting schedules.
VAT review points
When a VAT return needs more than software totals
Software records what it is told. The return still depends on whether the supply, invoice, date, place and VAT treatment have been identified correctly.
Registration and first return
Effective dates, pre-registration costs, opening records and the first accounting period must be established before filing.
Mixed VAT rates or exemption
Standard, reduced, zero-rated and exempt supplies affect output tax, recovery and sometimes partial exemption.
Construction and reverse charge
CIS status, the nature of the service and the customer’s role determine whether the domestic reverse charge applies.
Imports and overseas trade
Postponed import VAT, import statements, place-of-supply rules and reverse charges need the correct evidence and entries.
Property transactions
Commercial rent, options to tax, deposits, service charges and property costs can carry significant VAT consequences.
Errors, assessments or penalties
The size, age, cause and nature of an error determine whether it belongs in the next return or requires a separate notification.
VAT return service
What our VAT return service includes
We confirm the period and scheme, reconcile output tax to sales and review purchase VAT against the records and available evidence. VAT control accounts, bank movements and unusual transactions are checked before the return is finalised.
Exceptions and adjustments are shown clearly, and you approve the nine-box return before it is submitted through Making Tax Digital compatible software.
Included in the work
- period and scheme review;
- sales and output VAT reconciliation;
- purchase and input VAT checks;
- VAT control and bank review;
- exception and adjustment schedule;
- approval and digital filing.
Making Tax Digital for VAT
The digital link begins with the transaction records
VAT-registered businesses generally need digital records and compatible software. Copying a final total into a return does not correct missing invoices, duplicated entries or an incorrect tax code.
We work from the transaction data, preserve the audit trail and reconcile the return to the accounts. Adjustments are documented so the next period begins from an explainable VAT control balance.
HMRC explains the current VAT return and filing requirements.
Normal filing date
A standard VAT return and payment are usually due one calendar month and seven days after the accounting period. Annual Accounting and other arrangements have different payment patterns, so the online VAT account should be checked.
Cardiff businesses
VAT treatment should follow the supply, not the business label
Businesses in the same sector can have different VAT positions because contracts, customers and transaction flows differ.
Trades and construction
Domestic reverse charge, CIS, materials, labour and subcontractor evidence need consistent treatment.
Hospitality and events
Food, alcohol, deposits, service charges, accommodation and event packages may not all use the same treatment.
Consultants and agencies
Place of supply, overseas business customers, disbursements and recharged costs need contract-level review.
Retail and ecommerce
Marketplaces, overseas sales, refunds, gift vouchers and payment-provider settlements complicate reconciliation.
Property businesses
Residential exemption, commercial property, options to tax and mixed-use costs can restrict recovery.
Health and welfare services
Exemption can depend on the service, provider qualifications and contractual position rather than the customer alone.
Registration and turnover
Taxable turnover must be monitored on a rolling basis
The compulsory registration test looks at taxable turnover across the relevant rolling period and expected future turnover. The current registration threshold is £90,000, but exemptions, distance sales, acquisitions and businesses based outside the UK can require separate tests.
Voluntary registration can help some businesses but may increase prices, administration or restricted input tax for others. The customer base and recovery position should be modelled before choosing it.
Records to provide
- complete digital sales and purchase ledgers;
- VAT invoices and credit notes;
- bank and payment-provider statements;
- import and postponed VAT statements;
- previous returns and control reconciliations;
- details of unusual or high-value transactions.
Connected tax work
Related services and calculations
These subjects remain separate pieces of work, but the underlying figures may need to agree.
Corporation Tax and accounts
Reconcile VAT records to the company accounts and CT600.
Open this page →Payroll services
Keep wages, PAYE and bookkeeping records consistent.
Open this page →VAT calculator
Add VAT or extract it from a gross amount.
Open this page →HMRC compliance checks
Respond to VAT information requests and record reviews.
Open this page →Clear starting fee
Scope and price are agreed before work begins
A clean VAT return from complete digital records starts at £175 plus VAT per return. A return requiring record review and reconciliation starts at £325 plus VAT. Registration starts at £210 plus VAT.
Common questions
Questions about vat return preparation and filing
The answer can change with the period, records and connected transactions. These are the usual starting points.
Must I file a VAT return when there is nothing to pay?
Yes. A VAT-registered business normally submits a return for every required period, including a nil or repayment return.
Can I reclaim VAT from a bank statement?
A payment record alone is not normally enough. Recovery depends on the supply, business purpose, VAT status and appropriate documentary evidence.
What happens if an earlier VAT return is wrong?
The correction route depends on the net error, age, nature and whether it was careless or deliberate. We quantify the error before deciding how it should be notified.
Can you work with my bookkeeping software?
Yes, provided the records and access are suitable. We first check the chart of accounts, VAT codes, opening position and unreconciled items.
Does the fee include bookkeeping?
The clean-return price assumes complete digital records. Bookkeeping, reconstruction and substantial correction work are separately scoped.