“I’m new to VAT.”
Understand registration, the records you need and how your first return will work. Start with a routine you can follow.
Help me understand my starting pointSwift Accountants · Supporting UK businesses
Your business deserves your attention. Your VAT deserves ours. We help you organise the records, understand the figures and submit your returns, with a dedicated accountant and a fixed fee agreed around the support you need.
A friendly first conversation. No obligation. You do not need perfect paperwork to get in touch.
You might be preparing your first return, spending evenings checking receipts, or wondering how to deal with an HMRC letter. We’ll listen to what is happening and help you work out the next step.
Understand registration, the records you need and how your first return will work. Start with a routine you can follow.
Help me understand my starting pointSee what a managed VAT return involves, who does what, and how we can work with your bookkeeping.
Show me the serviceA late return, missing records or a figure that looks wrong? Tell us what you know. We can assess what needs attention first.
Help me work through a problemYou can ask the small questions, too. If you are unsure whether an invoice is right or what a letter means, that is a good reason to have a conversation.
Our VAT return services bring the preparation, questions, approval and submission into one clear process.
A VAT return reports the VAT on your sales and purchases to HMRC. The work behind it means understanding your transactions, checking the supporting information and resolving questions before filing.
We agree the scope at the beginning, including whether you maintain the books or need us to help with them.
| Support | What the work involves | What it gives you |
|---|---|---|
| Preparation and review | Prepare the return from your records; review VAT coding, relevant adjustments and inconsistencies. | A return supported by the information behind it. |
| Questions and approval | Raise missing information, explain the VAT position and send the return for your approval. | A chance to understand and check it before submission. |
| MTD filing | Submit the approved return using compatible software once the necessary authorisation is in place. | Confirmation of the submission and a record to keep. |
| Dates and payment information | Agree when records are needed and explain the return deadline, amount payable or repayment position. | Clear next actions for your business. |
| Bookkeeping support | Agree whether we work from your completed books or provide additional bookkeeping and reconciliation. | Clarity about who handles the day-to-day records. |
| Additional VAT help | Discuss registration, scheme reviews, earlier errors or HMRC correspondence, with any extra work scoped and quoted. | Support that reflects the issue you actually need to solve. |
Your written agreement confirms the services, responsibilities and fee. Bookkeeping, historic corrections and complex advice are included only where agreed.
How much an accountant charges for VAT returns depends on the work behind the figures. A return prepared from organised books is different from bringing several months of transactions up to date.
We’ll ask a few practical questions, explain the support we recommend and agree your fixed fee before work begins.
| Your records | How complete and reconciled they are; whether bookkeeping is needed. |
|---|---|
| Your activity | Transaction volume, sales channels and the VAT treatment involved. |
| Your support | Return frequency, software needs, registration or historic work. |
The filing service, bookkeeping responsibilities, software charges, payment schedule and VAT on our fee where applicable. If additional work becomes necessary, we’ll discuss its scope and cost with you first.
We agree a practical timetable with room for questions. Knowing what happens next makes the whole process easier to manage.
We discuss your business, VAT position and next deadline. Then we confirm the work, fee and authorisation needed.
You share the agreed records. We prepare the return and come back with any missing information or questions.
We explain the figures and payment position. You review the return and give approval before we submit it.
We file the approved return, share confirmation and agree what will help make the next period run smoothly.
Filing and paying are separate steps. Submitting a return does not itself pay your VAT bill. You remain responsible for payment and for supplying complete records and approval in time. We’ll make the responsibilities clear.
Unsure what you have? Start by telling us how you currently keep your records. We’ll help identify the gaps and agree any work needed.
The exact information depends on how your business trades. These are common starting points:
HMRC explains the underlying requirements in its VAT record-keeping guidance .
VAT-registered businesses generally need to keep the required digital records and file through MTD-compatible software, unless an exemption applies. We’ll help you understand what that means for your setup.
Already using accounting software? Tell us which system and plan you have. We’ll check how we can work with it and whether anything needs to change.
Using spreadsheets? An appropriate combination of digital records, digital links and bridging software may be suitable. Emailing a spreadsheet or uploading receipts alone does not complete the MTD process.
MTD for VAT and MTD for Income Tax are separate obligations. We can help you identify which requirements apply to you.
A VAT bill is easier to plan for when it is part of the conversation. We agree when your records are needed and explain the position when your return is ready for review.
Tell us early if cash flow is under pressure, a large transaction is coming up or customers are taking longer to pay. We can discuss the VAT implications and whether further planning support would help.
Even a nil return normally needs to be submitted. Having nothing to pay does not remove the filing obligation while you remain VAT registered.
Registration affects your prices, invoices, records and cash flow. We can help you understand the steps and consider how VAT fits the way you trade.
For a UK-established business, compulsory registration generally applies if taxable turnover exceeds £90,000 over a rolling 12 months, or is expected to exceed £90,000 in the next 30 days alone. Other rules and exceptions can apply.
This is taxable turnover, not profit, and the rolling test is not limited to your accounting year. Voluntary registration may also be an option.
Threshold checked 28 September 2026. See HMRC’s registration guidance for the full rules.
We can review the relevant options with you. Eligibility, the type of work you do and your purchase costs all matter.
VAT is generally accounted for using the relevant tax points, often linked to invoices, rather than simply when money changes hands.
Eligible businesses account for sales VAT when customers pay and reclaim purchase VAT when suppliers are paid.
Eligible businesses apply a set percentage to VAT-inclusive turnover. Purchase VAT is generally not reclaimed, with limited exceptions.
Eligible businesses make advance payments and usually submit one VAT return a year, with a balancing payment or refund.
HMRC guidance: Cash Accounting · Flat Rate · Annual Accounting.
The best fit needs a proper review. A scheme’s name alone does not tell you whether it will help. We consider your circumstances, including any limited cost business rules, before recommending a change.
We work with sole traders, partnerships and limited companies. Understanding where your sales and costs come from helps us ask the questions that matter.
Sales, returns, platform fees and payment settlements can tell different parts of the story. We discuss how those records fit together.
Accounting for small businessesMixed sales, purchase records and busy trading periods deserve an organised process that reflects how your business operates.
Support for hospitalityLet us know about subcontracting and construction work so we can assess relevant VAT treatment, including the domestic reverse charge.
Accounting for constructionWe discuss your clients, invoicing and purchases, including any overseas services that may need a closer review.
Support for freelancersTell us about cross-border trade, Northern Ireland transactions, partial exemption or property matters at the outset. We’ll confirm the scope and any specialist input needed.
Falling behind can make it harder to ask for help. Tell us which period is involved, what HMRC has sent and what information you have. We’ll assess the situation and explain what can be done.
Contact us with the deadline straight away. We’ll review the records, authorisation and time available before confirming what we can take on.
We can investigate the issue and advise on the appropriate correction route. Historic work is assessed and quoted separately.
Keep the filing obligation in view and contact HMRC promptly about difficulty paying. A payment arrangement is subject to HMRC’s agreement.
Late filing and late payment have separate consequences. Useful HMRC guidance: late returns , correcting errors and difficulty paying.
You should feel comfortable asking, “Can you explain that again?”
Your accountant needs to understand the business behind the paperwork. We make time to listen, explain what we need and talk through the questions that affect your return.
We’ll agree how to stay in touch, who your contact is and how to flag something time-sensitive. Support should feel personal, even when your records are digital.
Talk through a question with a person. Call 01244 730 300 to get the conversation started.
Meet from your computer or phone. Screen sharing can make it easier to work through records and unfamiliar figures together.
Office appointments and visits to your premises can be arranged where appropriate. We’ll discuss location, availability and any associated cost first.
Keep explanations and next steps in writing, so you can return to them when you need to.
Share documents through our client portal as part of the process we agree with you.
Know what information is outstanding, what needs your approval and what happens after the return is filed.
Short excerpts from feedback published on our client page. These describe clients’ wider experience of Swift.
“Really easy to get hold of.”
“professional, friendly and very helpful.”
“kept in touch with me”
Clear answers help you decide what support is right for you. If your question is about your particular circumstances, let’s talk it through.
You can submit your own return using the appropriate software. An accountant can help with preparation, queries and the VAT treatment of your transactions. We’ll explain the work we can take on and what information and approval you still need to provide.
Tell us how your records are maintained. We can assess a service based on completed books or discuss bookkeeping support if it is needed. Your quote will make the responsibilities and any extra work clear.
We provide a fixed fee after reviewing your records, activity, return frequency and support needs. We confirm the agreed scope before starting, including the treatment of software costs and any historic work.
The usual online deadline is one calendar month and seven days after your VAT period ends. Check the actual date in your HMRC account, including the payment deadline. Your scheme or arrangements may differ.
Yes. While you are VAT registered, a return is normally still required even if there is no VAT to pay or reclaim. Nil returns can fall within the late submission penalty rules.
We’ll review your setup before suggesting changes. The records and filing process must meet applicable MTD requirements. Some spreadsheet setups can work with suitable bridging software and digital links; suitability needs to be checked.
Yes, we can discuss registration support, review the circumstances and agree the work involved. We can also help you think through what registration means for invoicing, record keeping and your first return.
No. Recovery depends on the purchase, its business use, evidence and the VAT rules that apply. Valid VAT invoices are generally needed. Restrictions can affect private use, exempt activities and some categories of spending; the Flat Rate Scheme has different recovery rules.
A repayment position can arise when eligible input VAT exceeds output VAT. HMRC may check a claim before paying it. We can explain the return and any supporting information needed, but cannot guarantee when HMRC will release a repayment.
Contact us promptly with the period, deadline and records available. We’ll assess the outstanding work and what can realistically be done. Catch-up work is quoted separately, and we cannot promise to prevent penalties or meet an imminent deadline before reviewing the position.
Yes, but the correct process depends on the error’s size, nature and timing. Some errors can be adjusted on a later return; others need to be reported separately to HMRC. We can review the facts and advise on the route.
Contact HMRC as early as possible to discuss your circumstances and whether Time to Pay may be available. Continue to deal with the return itself: a payment difficulty does not remove the filing obligation. Interest or penalties may still apply.
We prepare the return and explain it to you, then seek your approval before submission. You remain responsible for your records, the accuracy of the return and paying HMRC. We make the amount, timing and respective responsibilities clear.
We’ll discuss the handover, request relevant information with your permission and agree who is responsible for the next VAT period. Our standard switching process is free. Any overdue bookkeeping, historic corrections or other additional work is reviewed and quoted separately.
Tell us what VAT feels like for you at the moment. We’ll listen, ask a few useful questions and explain a sensible next step.
No obligation to proceed. We’ll agree any paid work with you first. Read our privacy policy .
Listening,
Understanding,
Advising
Tell us what you need help with. We’ll call you to understand your situation, explain how we can help and agree the next steps.