Checklist
VAT return records checklist, quarter by quarter.
What HMRC expects VAT-registered businesses to keep, the quarterly list to send clients, and your firm's side of the quarter.
Last updated · Facts checked
A VAT return records checklist is the list of documents a VAT-registered client sends you after each quarter ends: sales and purchase invoices, statements and anything that changes the figures. Sent the same way every quarter, it gets you the records in time to prepare the return before the deadline.
This guide covers what HMRC expects a business to keep, a quarterly checklist to send clients, and the routine your firm follows on its side of the quarter. It's written for UK VAT.
What HMRC expects a business to keep
GOV.UK lists the records a VAT-registered business must keep. They include:
- a record of everything it buys and sells, including zero-rated, reduced-rate and exempt items
- copies of all the invoices it issues, and all the invoices it receives
- debit and credit notes
- self-billing agreements, and the details of any self-billing suppliers
- goods given away, or taken from stock for private use
It also says to keep general business records such as bank statements, cash books, paying-in slips and till rolls. VAT records must be kept for at least 6 years, and longer under some schemes. Checked on 21 October 2026 against Keeping VAT records and Record keeping (VAT Notice 700/21).
Where Making Tax Digital fits
Under Making Tax Digital for VAT, the business keeps some VAT records digitally and files its returns through compatible software, unless it's exempt. HMRC's Making Tax Digital for VAT pages say all VAT-registered businesses should now be signed up. Checked on 21 October 2026.
The invoices, receipts and statements on the list below are the source documents behind those digital records. Collecting them is a separate job from keeping the records and filing the return, which happens in your bookkeeping or tax software.
VAT return records checklist for clients
These are typical items to tailor to each client. Remove what doesn't apply, add a line for each extra account, and keep the "why we ask" lines: clients send things faster when they know what they're for.
Sales
| Document | Why we ask |
|---|---|
| Sales invoices issued in the quarter, including any you cancelled | Every invoice you issue goes on the return, even one issued by mistake. |
| Credit notes issued (if any) | They reduce the VAT you owe on the original sale. |
| Till, card terminal or payment provider reports (if you take payments that way) | Sales often land there before they reach the bank. |
| Self-billing invoices from customers (if you have an agreement) | Your customer raises the invoice, so we won't find it elsewhere. |
Purchases and expenses
| Document | Why we ask |
|---|---|
| Purchase invoices received in the quarter | VAT can only be reclaimed with a valid VAT invoice. |
| Receipts for card and cash spending | To show what was bought and the VAT paid. |
| Credit notes received from suppliers (if any) | They reduce the VAT you can reclaim. |
| Expense claims and mileage (if anyone paid personally) | Some of these costs include VAT that can be reclaimed. |
Bank and cards
| Document | Why we ask |
|---|---|
| Statement for each business bank account, for the whole quarter | To check every sale and purchase has an invoice behind it. |
| Statement for each business credit or charge card | Card spending rarely shows in detail on the bank statement. |
Imports and exports
| Document | Why we ask |
|---|---|
| Postponed import VAT statements for each month of the quarter (if you import goods) | Import VAT is accounted for on the return. HMRC only keeps them online for 6 months. |
| Import VAT certificates (C79) (if you paid VAT at the border) | They're the evidence for reclaiming import VAT. |
| Export paperwork for goods sent outside the UK | Zero-rated exports need proof the goods left. |
Changes and anything unusual
| Document | Why we ask |
|---|---|
| Agreements for new assets, leases or finance in the quarter | A large purchase can change the return a lot. |
| Any letters from HMRC about VAT | They may change what's due or when. |
| A short note on anything out of the ordinary | It saves us asking later. |
Things worth a note:
- a large one-off sale or purchase
- goods taken for personal use
- a customer who won't pay
- a mistake on an earlier return
- a new or closed bank account
- an item above with nothing to send this quarter
Name the exact dates
Not every client's VAT quarter matches the calendar. Write the period on the request, such as "1 May to 31 July", so a statement that stops a month short is easy to spot.
Copy the quarterly list
VAT RETURN RECORDS: [CLIENT NAME]
VAT period: [first day] to [last day]
Please send by: [date]
SALES
- Sales invoices issued in the quarter, including any you cancelled
Why we ask: every invoice goes on the return.
- Credit notes issued (if any)
Why we ask: they reduce the VAT on the original sale.
- Till, card terminal or payment provider reports (if you use them)
Why we ask: sales often land there before the bank.
- Self-billing invoices from customers (if you have an agreement)
Why we ask: your customer raises them, so we won't find them elsewhere.
PURCHASES AND EXPENSES
- Purchase invoices received in the quarter
Why we ask: VAT can only be reclaimed with a valid VAT invoice.
- Receipts for card and cash spending
Why we ask: to show what was bought and the VAT paid.
- Credit notes received from suppliers (if any)
Why we ask: they reduce the VAT you can reclaim.
- Expense claims and mileage (if anyone paid personally)
Why we ask: some of these costs include VAT.
BANK AND CARDS
- Statement for each business bank account, for the whole quarter
Why we ask: to check every payment has an invoice behind it.
- Statement for each business credit or charge card
Why we ask: card spending rarely shows in detail on the bank statement.
IMPORTS AND EXPORTS
- Postponed import VAT statements for each month (if you import goods)
Why we ask: import VAT goes on the return.
- Import VAT certificates (C79) (if you paid VAT at the border)
Why we ask: they're the evidence for reclaiming import VAT.
- Export paperwork for goods sent outside the UK
Why we ask: zero-rated exports need proof the goods left.
CHANGES AND ANYTHING UNUSUAL
- Agreements for new assets, leases or finance
- Letters from HMRC about VAT
- A short note on anything out of the ordinary
For example: a large one-off sale or purchase, goods taken for
personal use, a customer who won't pay, a mistake on an earlier
return, or an item above with nothing to send this quarter.
Your firm's side of the quarter
GOV.UK says a return filed online is usually due one calendar month and 7 days after the period ends, and payment is due by the same date. Check Sending a VAT Return for each client's dates (checked on 21 October 2026). That leaves little time, so run every quarter in the same order.
| When | What you do |
|---|---|
| Before the quarter ends | Check each client's list still fits: a new account, imports starting, a new finance agreement. |
| First days after the quarter ends | Send the quarter's request, with the VAT period on it and a due date two to three weeks later. |
| As files arrive | Check each statement covers the whole quarter and each invoice falls inside it. If not, ask for a replacement and say exactly what's wrong. |
| Around the due date | Look at who hasn't sent anything. Reminders work for a missing item or two. Silence usually needs a phone call. |
| When everything is in | Enter or check the records in your software, prepare the return and send it to the client to approve. |
| After filing | Note what came in late, and anything to add to next quarter's list. |
Monthly bookkeeping clients make the quarter much shorter, because most records are already in. If a client sends documents every month, see the monthly bookkeeping checklist and ask only for the VAT-specific items at quarter end.
How to do this in GarnerDocs
GarnerDocs collects the quarter's records with a template and a quarterly workflow. It isn't Making Tax Digital software: it doesn't connect to HMRC, keep digital records, work out VAT or file anything.
- A template to start from. New workspaces include a VAT / Quarterly Reporting template. Edit it to match the list above, with each "why we ask" as the document's description.
- A quarterly workflow. Choose the template, the day and month of each quarter it runs in, and Previous quarter. It runs at 08:00 your time and creates one request per client, titled with the quarter.
- One workflow per group of quarter ends. Clients whose VAT quarters end in different months each get their own workflow. The quarterly VAT returns use case shows which month to pick.
- Drafts or automatic sending. New workflows save drafts for you to check and add the VAT period. Sending automatically asks you to confirm first.
- Reminders that stop. They list only what's still missing and stop once it arrives.
- Replacements with a note. A statement that stops a month short goes back with a note your client sees next to that document.
See Set up recurring collection.
Sources
- Charge, reclaim and record VAT: keeping VAT records, GOV.UK. Checked on 21 October 2026.
- Record keeping (VAT Notice 700/21), HMRC. Checked on 21 October 2026.
- Making Tax Digital for VAT and Find software that's compatible with Making Tax Digital for VAT, HMRC. Checked on 21 October 2026.
- Sending a VAT Return: when to do a VAT Return, GOV.UK. Checked on 21 October 2026.
- Get your postponed import VAT statement, HMRC. Checked on 21 October 2026.
This guide is general information, not legal or tax advice. Check the rules that apply to each client.
Questions
When should clients send their VAT records?
In the first days after the quarter ends, once the statements are out. A due date two to three weeks later leaves time to chase, prepare the return and get the client's approval before the deadline.
Is a bank statement enough to reclaim VAT on a purchase?
No. GOV.UK says VAT can't be reclaimed using a statement, a delivery note or a pro-forma invoice. Ask for the supplier's VAT invoice, and use the statement to check nothing is missing.
Does Making Tax Digital change what I ask clients for?
Not the source documents. Making Tax Digital is about keeping some VAT records digitally and filing through compatible software. The invoices, receipts and statements behind those records still have to come from the client.
Is GarnerDocs Making Tax Digital software?
No. GarnerDocs collects the documents from your clients. It doesn't connect to HMRC, keep digital VAT records, work out VAT or file returns. You do that in your own software.