Checklist
Year-end accounts checklist for your clients.
Three year-end lists, for limited companies, sole traders and partnerships, with a line on why you need each document.
Last updated · Facts checked
A year-end accounts checklist for clients only works if it fits the client. A limited company, a sole trader and a partnership keep different records, and a client who gets a list full of things that don't apply to them tends to put the whole list aside.
Below are three checklists, one for each type of business, grouped the way clients find their paperwork. Every item comes with a one-line "why we ask" you can paste into your request, because clients send things faster when they know what they're for. Items marked "if" depend on the business: remove them when they don't apply.
Before you use these lists
These are typical examples to tailor to each client, not a list of what you're required to collect. Start from the right list, then:
- Remove what doesn't apply. No staff, no payroll section. No stock, no stock count.
- Add what's specific to them. A new van, a grant, a partner who left in March.
- Name the period. "Bank statements, 1 January to 31 December 2025" leaves less room for a statement that stops a month short than "bank statements for the year".
- Check last year's file. Whatever was late or wrong last time is the item to name most clearly this time.
What's due, and when
The checklist is the first step. These are the filing dates it feeds into.
| Business | What's filed | Deadline |
|---|---|---|
| Limited company | Annual accounts to Companies House | 9 months after the company's financial year ends (21 months after registration for the first accounts) |
| Limited company | Corporation Tax payment to HMRC | 9 months and 1 day after the accounting period ends |
| Limited company | Company Tax Return to HMRC | 12 months after the accounting period ends |
| Sole trader | Self Assessment tax return, online | 31 January after the end of the tax year (31 January 2027 for 2025 to 2026) |
| Partnership | Partnership Tax Return, sent by the nominated partner, plus each partner's own return | Self Assessment deadlines, usually 31 January online. Different dates apply when a company is a partner |
Making Tax Digital for Income Tax also changes the year for some sole traders:
- Who's in now: sole traders with qualifying income over £50,000 in 2024 to 2025 should have started on 6 April 2026.
- What changes: they send quarterly updates through the year, and still finish with a tax return.
- Who's next: lower thresholds follow in 2027 and 2028. HMRC says partnerships will join later.
See the sources at the end of this guide.
Year-end accounts checklist for a limited company
For a small private limited company. The director usually holds most of this, but loan statements and payroll reports may need to come from a bank or a payroll provider.
Bank and cash
| Document | Why we ask |
|---|---|
| Bank statements for every business account, for the whole year | To check every payment in and out is in your accounts. |
| Credit card statements for every business card | Card spending is often missing from the bank records. |
| Savings or deposit account statements | To include interest and the balance at the year end. |
| Card machine or online payment provider statements (if you use one) | Money often passes through them before it reaches the bank. |
| Cash takings records (if you take cash) | Cash doesn't show up on a bank statement. |
Sales
| Document | Why we ask |
|---|---|
| Sales invoices for the year, or a sales report from your software | To confirm your turnover. |
| A list of customers who owed you money at the year end | Sales made this year count this year, even if paid later. |
| Details of any debts you don't expect to be paid | So we can write them off in the right year. |
Purchases and expenses
| Document | Why we ask |
|---|---|
| Purchase invoices and receipts for the year | To claim every cost the company can. |
| A list of bills unpaid at the year end | Costs belong in the year they were incurred. |
| Bills paid this year that cover part of next year, such as insurance | So we split the cost between the right years. |
| Expense claims and mileage for each director | To record what directors paid for personally. |
Assets and loans
| Document | Why we ask |
|---|---|
| Invoices for equipment, vehicles or property bought this year, and details of anything sold | For the asset register and tax allowances. |
| Loan and finance statements showing the balance at the year end | To show what the company owes. |
| New hire purchase or lease agreements (if any) | Their terms decide how they go in the accounts. |
| Money directors paid in or took out personally | Money owed between a director and the company has its own tax rules. |
| Stock count at the year end (if you hold stock) | Stock on hand changes the profit for the year. |
| Unbilled work at the year end (if you bill for work over time) | Work done but not yet invoiced counts towards this year. |
Payroll and pensions
| Document | Why we ask |
|---|---|
| Payroll summary for the year (if you pay staff or directors through payroll) | To match wages, tax and National Insurance to the bank. |
| Workplace pension contribution statements (if you have staff) | Employer contributions are a cost of the company. |
| Details of benefits such as a company car or health insurance (if you provide any) | They can affect the company's and the employee's tax. |
Tax
| Document | Why we ask |
|---|---|
| VAT returns for the year (if you're VAT registered) | To agree the VAT figures to the accounts. |
| Letters from HMRC received during the year | So we don't miss anything HMRC has asked or changed. |
| Last year's accounts and Company Tax Return (new clients only) | Our opening figures come from last year. |
Other
| Document | Why we ask |
|---|---|
| Dividend vouchers and the minutes approving them (if you paid dividends) | To record dividends correctly in the accounts. |
| Changes to directors or shareholders during the year (if any) | They affect the accounts and what's filed at Companies House. |
| New contracts, grants or legal claims (if any) | Some need a note in the accounts. |
| A short note of anything unusual this year | It saves questions later. |
Make "doesn't apply" an easy answer
Ask clients to tell you when an item doesn't apply rather than leave it blank. A blank looks like a document that's still coming, and the answer is often something you needed to know.
Copy the limited company list
YEAR-END ACCOUNTS: LIMITED COMPANY
Period: [start date] to [year-end date]
BANK AND CASH
- Bank statements for every business account, for the whole year
Why we ask: to check every payment in and out is in your accounts.
- Credit card statements for every business card
Why we ask: card spending is often missing from the bank records.
- Savings or deposit account statements
Why we ask: to include interest and the balance at the year end.
- Card machine or online payment provider statements (if you use one)
Why we ask: money often passes through them before it reaches the bank.
- Cash takings records (if you take cash)
Why we ask: cash doesn't show up on a bank statement.
SALES
- Sales invoices for the year, or a sales report from your software
Why we ask: to confirm your turnover.
- A list of customers who owed you money at the year end
Why we ask: sales made this year count this year, even if paid later.
- Details of any debts you don't expect to be paid
Why we ask: so we can write them off in the right year.
PURCHASES AND EXPENSES
- Purchase invoices and receipts for the year
Why we ask: to claim every cost the company can.
- A list of bills unpaid at the year end
Why we ask: costs belong in the year they were incurred.
- Bills paid this year that cover part of next year, such as insurance
Why we ask: so we split the cost between the right years.
- Expense claims and mileage for each director
Why we ask: to record what directors paid for personally.
ASSETS AND LOANS
- Invoices for equipment, vehicles or property bought this year, and
details of anything sold
Why we ask: for the asset register and tax allowances.
- Loan and finance statements showing the balance at the year end
Why we ask: to show what the company owes.
- New hire purchase or lease agreements (if any)
Why we ask: their terms decide how they go in the accounts.
- Money directors paid in or took out personally
Why we ask: money owed between a director and the company has its
own tax rules.
- Stock count at the year end (if you hold stock)
Why we ask: stock on hand changes the profit for the year.
- Unbilled work at the year end (if you bill for work over time)
Why we ask: work done but not yet invoiced counts towards this year.
PAYROLL AND PENSIONS
- Payroll summary for the year (if you pay staff or directors through
payroll)
Why we ask: to match wages, tax and National Insurance to the bank.
- Workplace pension contribution statements (if you have staff)
Why we ask: employer contributions are a cost of the company.
- Details of benefits such as a company car or health insurance (if
you provide any)
Why we ask: they can affect the company's and the employee's tax.
TAX
- VAT returns for the year (if you're VAT registered)
Why we ask: to agree the VAT figures to the accounts.
- Letters from HMRC received during the year
Why we ask: so we don't miss anything HMRC has asked or changed.
- Last year's accounts and Company Tax Return (new clients only)
Why we ask: our opening figures come from last year.
OTHER
- Dividend vouchers and the minutes approving them (if you paid
dividends)
Why we ask: to record dividends correctly in the accounts.
- Changes to directors or shareholders during the year (if any)
Why we ask: they affect the accounts and what's filed at Companies
House.
- New contracts, grants or legal claims (if any)
Why we ask: some need a note in the accounts.
- A short note of anything unusual this year
Why we ask: it saves questions later.
Year-end accounts checklist for a sole trader
For a self-employed client. The accounts feed their Self Assessment return, so this list also asks about money that isn't from the business. Sole traders often run the business through a personal account, so be clear about which statements you want.
Bank and cash
| Document | Why we ask |
|---|---|
| Statements for every account you use for the business, even a personal one | To find every business payment in and out. |
| Statements for any credit card you use for the business | Card spending is often missing from the bank records. |
| Card machine or online payment provider statements (if you use one) | Money often passes through them before it reaches the bank. |
| Cash takings records (if you take cash) | Cash doesn't show up on a bank statement. |
Sales
| Document | Why we ask |
|---|---|
| Sales invoices for the year, or your record of income | To confirm what the business earned. |
| A list of customers who owed you money at the year end (if your accounts aren't on the cash basis) | Income earned this year counts this year, even if paid later. |
Purchases and expenses
| Document | Why we ask |
|---|---|
| Receipts and invoices for business costs | To claim every cost you can. |
| Mileage log, or a note of business miles (if you use your own vehicle) | We can claim for business travel but not personal trips. |
| Phone and internet bills | To claim the business share. |
| Hours worked from home, or your household bills (if you work from home) | You may be able to claim part of the cost of your home. |
Assets and loans
| Document | Why we ask |
|---|---|
| Invoices for equipment or vehicles bought this year, and details of anything sold | For tax allowances on what you bought. |
| Loan and finance statements showing the balance at the year end (if you have any) | Interest may be a business cost, and we need the balance. |
| Stock count at the year end (if you hold stock) | Stock on hand changes the profit for the year. |
Payroll and pensions
| Document | Why we ask |
|---|---|
| Payroll summary for the year (if you employ anyone) | To match wages, tax and National Insurance to the bank. |
| Workplace pension contribution statements (if you have staff) | Employer contributions are a business cost. |
| Your own personal pension contributions | They can reduce the tax you pay. |
Tax
| Document | Why we ask |
|---|---|
| VAT returns for the year (if you're VAT registered) | To agree the VAT figures to the accounts. |
| Copies of your quarterly updates (if you use Making Tax Digital for Income Tax) | To check the year-end figures against what was sent to HMRC. |
| Payments on account made to HMRC this year | To credit what you've already paid. |
| Letters from HMRC received during the year | So we don't miss anything HMRC has asked or changed. |
Other
| Document | Why we ask |
|---|---|
| Money you put into or took out of the business | To separate your personal and business money. |
| Details of any other income: a job, rent, savings or dividends (if you have any) | Your tax return covers all your income, not just the business. |
| A short note of anything unusual this year | It saves questions later. |
Copy the sole trader list
YEAR-END ACCOUNTS: SOLE TRADER
Period: [start date] to [year-end date]
BANK AND CASH
- Statements for every account you use for the business, even a
personal one
Why we ask: to find every business payment in and out.
- Statements for any credit card you use for the business
Why we ask: card spending is often missing from the bank records.
- Card machine or online payment provider statements (if you use one)
Why we ask: money often passes through them before it reaches the bank.
- Cash takings records (if you take cash)
Why we ask: cash doesn't show up on a bank statement.
SALES
- Sales invoices for the year, or your record of income
Why we ask: to confirm what the business earned.
- A list of customers who owed you money at the year end (if your
accounts aren't on the cash basis)
Why we ask: income earned this year counts this year, even if paid
later.
PURCHASES AND EXPENSES
- Receipts and invoices for business costs
Why we ask: to claim every cost you can.
- Mileage log, or a note of business miles (if you use your own vehicle)
Why we ask: we can claim for business travel but not personal trips.
- Phone and internet bills
Why we ask: to claim the business share.
- Hours worked from home, or your household bills (if you work from home)
Why we ask: you may be able to claim part of the cost of your home.
ASSETS AND LOANS
- Invoices for equipment or vehicles bought this year, and details of
anything sold
Why we ask: for tax allowances on what you bought.
- Loan and finance statements showing the balance at the year end (if
you have any)
Why we ask: interest may be a business cost, and we need the balance.
- Stock count at the year end (if you hold stock)
Why we ask: stock on hand changes the profit for the year.
PAYROLL AND PENSIONS
- Payroll summary for the year (if you employ anyone)
Why we ask: to match wages, tax and National Insurance to the bank.
- Workplace pension contribution statements (if you have staff)
Why we ask: employer contributions are a business cost.
- Your own personal pension contributions
Why we ask: they can reduce the tax you pay.
TAX
- VAT returns for the year (if you're VAT registered)
Why we ask: to agree the VAT figures to the accounts.
- Copies of your quarterly updates (if you use Making Tax Digital for
Income Tax)
Why we ask: to check the year-end figures against what was sent to
HMRC.
- Payments on account made to HMRC this year
Why we ask: to credit what you've already paid.
- Letters from HMRC received during the year
Why we ask: so we don't miss anything HMRC has asked or changed.
OTHER
- Money you put into or took out of the business
Why we ask: to separate your personal and business money.
- Details of any other income: a job, rent, savings or dividends (if
you have any)
Why we ask: your tax return covers all your income, not just the
business.
- A short note of anything unusual this year
Why we ask: it saves questions later.
Year-end accounts checklist for a partnership
For an ordinary business partnership. Send it to the nominated partner, who looks after the partnership's tax return and records. The business records match a sole trader's. The difference is in the last group, which covers how the profit is split.
Bank and cash
| Document | Why we ask |
|---|---|
| Bank statements for every partnership account, for the whole year | To check every payment in and out is in your accounts. |
| Credit card statements for every partnership card | Card spending is often missing from the bank records. |
| Card machine or online payment provider statements (if you use one) | Money often passes through them before it reaches the bank. |
| Cash takings records (if you take cash) | Cash doesn't show up on a bank statement. |
Sales
| Document | Why we ask |
|---|---|
| Sales invoices for the year, or a sales report from your software | To confirm what the partnership earned. |
| A list of customers who owed you money at the year end (if your accounts aren't on the cash basis) | Income earned this year counts this year, even if paid later. |
Purchases and expenses
| Document | Why we ask |
|---|---|
| Purchase invoices and receipts for the year | To claim every cost the partnership can. |
| A list of bills unpaid at the year end (if your accounts aren't on the cash basis) | Costs belong in the year they were incurred. |
| Business costs each partner paid personally, with mileage | So each partner's costs are claimed. |
Assets and loans
| Document | Why we ask |
|---|---|
| Invoices for equipment or vehicles bought this year, and details of anything sold | For tax allowances on what was bought. |
| Loan and finance statements showing the balance at the year end (if you have any) | To show what the partnership owes. |
| Stock count at the year end (if you hold stock) | Stock on hand changes the profit for the year. |
Payroll and pensions
| Document | Why we ask |
|---|---|
| Payroll summary for the year (if you employ anyone) | To match wages, tax and National Insurance to the bank. |
| Workplace pension contribution statements (if you have staff) | Employer contributions are a business cost. |
Tax
| Document | Why we ask |
|---|---|
| VAT returns for the year (if you're VAT registered) | To agree the VAT figures to the accounts. |
| Letters from HMRC to the partnership received during the year | So we don't miss anything HMRC has asked or changed. |
| Unique Taxpayer Reference for each partner (new partners only) | The partnership return lists every partner. |
Other
| Document | Why we ask |
|---|---|
| The partnership agreement, or any changes to it this year | It sets how the profit is shared. |
| Partners who joined or left during the year, with dates (if any) | It changes each partner's share of the profit. |
| Money each partner put in or took out during the year | To work out what each partner is owed. |
| A short note of anything unusual this year | It saves questions later. |
Copy the partnership list
YEAR-END ACCOUNTS: PARTNERSHIP
Period: [start date] to [year-end date]
BANK AND CASH
- Bank statements for every partnership account, for the whole year
Why we ask: to check every payment in and out is in your accounts.
- Credit card statements for every partnership card
Why we ask: card spending is often missing from the bank records.
- Card machine or online payment provider statements (if you use one)
Why we ask: money often passes through them before it reaches the bank.
- Cash takings records (if you take cash)
Why we ask: cash doesn't show up on a bank statement.
SALES
- Sales invoices for the year, or a sales report from your software
Why we ask: to confirm what the partnership earned.
- A list of customers who owed you money at the year end (if your
accounts aren't on the cash basis)
Why we ask: income earned this year counts this year, even if paid
later.
PURCHASES AND EXPENSES
- Purchase invoices and receipts for the year
Why we ask: to claim every cost the partnership can.
- A list of bills unpaid at the year end (if your accounts aren't on
the cash basis)
Why we ask: costs belong in the year they were incurred.
- Business costs each partner paid personally, with mileage
Why we ask: so each partner's costs are claimed.
ASSETS AND LOANS
- Invoices for equipment or vehicles bought this year, and details of
anything sold
Why we ask: for tax allowances on what was bought.
- Loan and finance statements showing the balance at the year end (if
you have any)
Why we ask: to show what the partnership owes.
- Stock count at the year end (if you hold stock)
Why we ask: stock on hand changes the profit for the year.
PAYROLL AND PENSIONS
- Payroll summary for the year (if you employ anyone)
Why we ask: to match wages, tax and National Insurance to the bank.
- Workplace pension contribution statements (if you have staff)
Why we ask: employer contributions are a business cost.
TAX
- VAT returns for the year (if you're VAT registered)
Why we ask: to agree the VAT figures to the accounts.
- Letters from HMRC to the partnership received during the year
Why we ask: so we don't miss anything HMRC has asked or changed.
- Unique Taxpayer Reference for each partner (new partners only)
Why we ask: the partnership return lists every partner.
OTHER
- The partnership agreement, or any changes to it this year
Why we ask: it sets how the profit is shared.
- Partners who joined or left during the year, with dates (if any)
Why we ask: it changes each partner's share of the profit.
- Money each partner put in or took out during the year
Why we ask: to work out what each partner is owed.
- A short note of anything unusual this year
Why we ask: it saves questions later.
Sending it: one request, a due date, reminders
However you send the list, three things decide how quickly it comes back.
- One request. Send the whole tailored list at once, with one place to put everything. A client can plan around one list. They can't plan around a new item every week.
- A due date. Give a real date, early enough to leave you time to chase the last few items and still prepare the accounts. Four weeks suits most year-end lists. Send it soon after the year end, once the last bank statement is available.
- Reminders that list only what's missing. Most clients send most of the list in the first week, then stall on two or three items, often the loan statement or the stock count. A reminder that names those items works better than "just checking in".
For timings, see how often to send reminder emails to clients. For the wording of the first email, see the document request email templates.
How to do this in GarnerDocs
Save each list once as a template, then start every client's request from the one that fits.
- One template per list. "Limited company year-end", "Sole trader year-end" and "Partnership year-end".
- Groups become categories. Bank and cash, Sales and the rest keep the order above.
- "Why we ask" goes in the description. Your client sees it under the document's name.
{year}fills itself in. "Bank statements for {year}" shows last year's date in each new request.- Facts can be short answers. A partner's Unique Taxpayer Reference doesn't need an upload.
- Tailor, then send. Remove the "if" items that don't apply and set a due date. Reminders chase whatever's still missing.
See Create a template.
Sources
- Accounts and tax returns for private limited companies, GOV.UK (Companies House and HMRC). Checked on 20 October 2026.
- Self Assessment tax returns: deadlines, GOV.UK (HMRC). Checked on 20 October 2026.
- Set up a business partnership, GOV.UK. Checked on 20 October 2026.
- Find out if and when you need to use Making Tax Digital for Income Tax, HMRC. Checked on 20 October 2026.
This guide is general information, not legal or tax advice. Check the rules that apply to each client.
Questions
When should I send the year-end request?
Soon after the year end, once the last bank statement for the year is available. The earlier the list arrives, the more time your client has to find the harder items, like loan statements and the stock count.
Should every client get the whole list?
No. Start from the list for their type of business and remove the items marked "if" that don't apply. A shorter list that fits the client gets sent back faster than a long one they have to sort through.
Why include a "why we ask" line for each document?
Clients send documents faster when they know what they're for, and they're more likely to tell you when something doesn't apply. One line is enough.
What if a client sends the wrong document?
Say exactly what's wrong next to that item, for example "this statement stops at 30 November, please send the full year", and ask for a replacement. Keep the earlier version in case you need it.