Send the VAT return

Prepare, check and file a client's quarterly VAT return under Making Tax Digital.

1. Get sales and purchase records for the quarter
2. Reconcile the bank accounts
3. Check VAT codes on every transaction
4. Make sure figures flow by digital link into the filing software. Most people forget this: Making Tax Digital rules ban copying figures by hand between records and the return; it must be a digital link.
5. Review the return (Reviewer signs off)
6. Get the client to approve the figures (Client signs off)
7. Submit the return to HMRC
8. Remind the client of the payment date. Most people forget this: Payment is due one month and seven days after the quarter ends, the same as filing; late payment builds penalty points and interest.

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