All transactions categorized

Every transaction for the period has been assigned a VAT category. No items sitting in an uncategorized or "review" state.

Correct rate applied (10% / 5% / 0%)

Standard-rated supplies are marked 10%, zero-rated (e.g. basic food items) at 0%, and reduced-rate supplies at 5% where applicable. Double-check any items changed since the April 1st rate split.

Food store license current (if applicable)

If your business sells zero-rated basic food items, confirm your food store license is valid and on file. An expired license means the zero-rate may not apply.

Large taxpayer threshold checked

Verify whether your turnover exceeds the large taxpayer threshold. Large taxpayers have different filing frequencies and may face additional compliance obligations.

Input VAT documentation complete

All input tax claims are supported by valid VAT invoices or receipts. Each document shows the supplier's VAT registration number, date, and the VAT amount separately.

Period dates correct

The return covers the exact filing period — confirm the start and end dates match your assigned filing frequency and that no transactions from outside the period are included.

No uncategorized transactions

Run a final check for any transactions still marked as uncategorized or pending review. Even a single unclassified transaction can cause the return figures to be incorrect.

Credit notes properly applied

Any credit notes issued or received during the period are recorded against the correct period and the VAT adjustment is reflected in the return.

Import VAT (C7 entries) included

VAT paid on imports (evidenced by Customs Entry C7 documents) is included as input tax where it relates to taxable supplies. Ensure the C7 references are on file.

Return preview validation passed

Generate a preview of the return and review the totals — output tax, input tax, net VAT payable/refundable — before final submission. Confirm the figures reconcile with your general ledger.