UK VAT Recordkeeping Guide
Organise VAT invoices, digital records and return support with a repeatable compliance workflow.
Quick answer
VAT-registered businesses must keep records supporting output tax, input tax and submitted returns. Many businesses must also follow Making Tax Digital requirements using compatible software and digital links.
Core VAT records
- Sales and purchase invoices.
- Credit notes, debit notes and import or export evidence.
- VAT account and return workings.
- Records of adjustments, partial exemption or special schemes.
- Digital links between source records and return figures where required.
Return preparation workflow
- Close the VAT period and ensure transactions are posted.
- Reconcile sales, purchases and VAT control accounts.
- Review unusual, zero-rated, exempt and reverse-charge items.
- Document adjustments and approval.
- Submit through compatible software and retain confirmation.
Quality controls
Restrict editing after a period is closed, document corrections and review supplier invoices before claiming input tax. Keep a clear audit trail from the return boxes back to the underlying transactions.
Educational information only: Rules and thresholds can change. Confirm current requirements with the relevant authority or a qualified professional before acting.
