VAT return checklist

A VAT return summarises the VAT you owe or can reclaim for a period, usually a quarter. Under Making Tax Digital for VAT, VAT-registered businesses keep digital records and submit through compatible software. The calendar of deadlines is largely the same; the method of filing is not.

This checklist is general information for UK businesses. Box figures, schemes and exemptions depend on your facts. A qualified accountant should review anything you submit. Prefer current GOV.UK guidance for your obligations.

How Cashwatch™ and Govern fit

Cashwatch™ keeps VAT bills in the same 13-week cash view as receipts and payroll. Govern is where you approve what moves. Alfred prepares. A qualified professional signs off anything regulated. See also Making Tax Digital for VAT.

Before the period closes

Confirm your VAT period dates and your filing stagger (monthly, quarterly or annual).

Diary the return deadline (often one calendar month and seven days after the period ends) and any payment date separately.

Chase missing purchase invoices and receipts so input VAT is not left out.

Check sales invoices use the right rate and show your VAT number where required.

Reconcile the numbers

Reconcile the VAT control account to the draft return figures.

Match bank and books for the period so nothing material is still sitting in suspense.

Review unusual items: credits, bad debt relief, reverse charges, imports, or scheme-specific adjustments.

Confirm digital links if figures move between programs, so nothing is retyped by hand under Making Tax Digital rules.

Draft the nine boxes (standard return)

Most returns still use nine boxes. Your software will label them. In plain English you are checking:

VAT due on sales and other outputs
VAT due on acquisitions (where relevant)
Total VAT due
VAT reclaimed on purchases and other inputs
Net VAT to pay or reclaim
Total value of sales and other outputs (net of VAT)
Total value of purchases and other inputs (net of VAT)
Total value of supplies to other EU countries (where still relevant to your facts)
Total value of acquisitions from other EU countries (where relevant)

If you use a special scheme (flat rate, cash accounting, annual accounting), follow that scheme's rules with your accountant. Do not force a standard checklist onto a different scheme.

Before you submit

Review the draft with a human who understands your books (you, your bookkeeper, or your accountant).

Confirm cash is ready if you expect to pay VAT. Put the payment in your 13-week view.

Submit through compatible software under Making Tax Digital for VAT.

Store the submission receipt and a copy of the figures with the period's working papers.

After filing

Pay any VAT due by the payment deadline (confirm the exact date for your return).
Keep digital records for the retention period that applies to you (commonly six years; confirm with your accountant).
Note anything that slowed this return, and fix it before the next period closes.

What to read next

This page is general information. Box labels and scheme rules can change. Nothing here is regulated advice, and nothing regulated should be submitted without a human approval from a qualified professional. Prefer current GOV.UK guidance.