What Documents Does Your Accountant Need?

Who this guide is for

This guide is for UK small business owners who want to prepare records for their accountant.

It is useful before year end, before a Self Assessment deadline, when changing accountant or when responding to HMRC.

Core records most accountants need

Most accountants will need:

• bank statements
• sales invoices
• purchase invoices
• receipts
• card statements
• loan statements
• finance agreements
• payroll records
• VAT returns
• HMRC letters
• previous accounts and tax returns
• access to the client’s accounting records

If records are missing, the accountant may need to ask follow-up questions.

Limited company documents

For a limited company, your accountant may need:

• company bank statements
• sales and purchase invoices
• director loan account details
• payroll records
• dividend vouchers
• board minutes for dividends
• asset purchase invoices
• finance agreements
• VAT records
• Companies House authentication code
• Corporation Tax references
• previous accounts and CT600 returns

Company money must be kept separate from personal money.

Sole trader documents

For a sole trader, your accountant may need:

• income records
• business expense records
• bank statements
• mileage logs
• home office calculations
• asset purchases
• CIS statements where relevant
• UTR and relevant tax references; authorise your accountant through HMRC, never share your personal sign-in credentials
• details of other income

Self Assessment includes personal tax information as well as business income, so other income sources may matter.

VAT documents

If you are VAT registered, your accountant may need:

• VAT invoices
• VAT return history
• details of VAT schemes
• sales and purchase VAT codes
• import or export records
• partial exemption details if relevant
• access to the client’s accounting records

VAT errors can be expensive, so records should be clear.

Payroll and CIS documents

Payroll records may include payslips, FPS and EPS submissions, P60s, P45s, pension information and employee details.

CIS records may include contractor statements, deduction statements, verification details and monthly returns.

HMRC letters

If HMRC has sent a letter, send the full letter, not just a photo of the first page.

Your accountant needs the reference numbers, dates, deadlines and exact wording of HMRC's request.

Common mistakes

A common mistake is sending only bank statements. Bank statements show payments, but they do not explain what was bought or whether VAT can be reclaimed.

Another mistake is waiting until the deadline before sending records. This leaves little time to fix missing information.

Some business owners also mix personal and business costs, which creates extra review work.

What to do next

Before sending records:

1. Download all bank statements for the period.
2. Collect invoices and receipts.
3. Export transaction and reconciliation reports.
4. Add notes for unusual transactions.
5. Send HMRC letters in full.
6. Tell your accountant about upcoming deadlines.