A VAT return is easier to review when you can trace its figures back to your invoices and bank records. If you are closing an autumn quarter, set aside time before the deadline to investigate differences. These five checks can help you spot common problems while there is still time to fix them.
Confirm your period and deadline
Start with your VAT online account and HMRC’s deadline guidance. For most businesses, the return and payment are due one calendar month and seven days after the period ends. For a standard quarter ending 31 October 2026, that usually means 7 December 2026. Check your own dates, especially if you use a different scheme. A nil return still needs filing.
Reconcile sales to your records
Compare your sales ledger with your till, invoices or online platform reports. If a platform deposits £960 after deducting £40 in fees from £1,000 of customer takings, the bank feed only shows the net payout. Reconcile the full settlement so sales and fees are recorded separately, and check the VAT treatment of each. Review refunds and credit notes so they are not missed or counted twice.
Check the evidence for purchases
Match any VAT you plan to reclaim to a valid VAT invoice. A bank statement can help you find the payment, but it does not replace the invoice. Flag transactions with missing evidence, unusual tax codes or mixed business and private use. Keep your invoices, adjustments and other supporting records together. See HMRC’s VAT record guidance for what to retain and which records must be kept digitally.
Review unusual entries before submitting
Compare the draft return with the previous period and look into sizeable changes. A large equipment purchase or seasonal jump in sales might explain a difference. If it does not, check for duplicated bank imports, missing invoices and entries assigned to the wrong period. Document any adjustment so you or your accountant can follow it later.
Plan payment and save confirmation
Check how long your payment method takes and allow enough time for the money to reach HMRC by the deadline. Save your submission confirmation and check that your payment shows on your VAT account. If you need help reviewing the numbers or getting ready for your next deadline, explore our VAT return services or book an introductory call.
Reviewed: 9 November 2026.
