A focused review of the arrangements behind your returns
VAT problems can originate in the way invoices are issued, transactions are classified or records move between systems. Yudey helps organise a scoped compliance review to identify those questions before they are carried into further reporting. We begin with your concern, business activity and period, so the work concentrates on the processes and transactions that matter.
The written scope states whether the review uses a sample or a wider record set. It identifies the categories, systems and professional analysis included. A sample-based review is not a guarantee that every transaction or past return is correct. We make the coverage visible so the report can be used for an appropriate decision rather than treated as blanket certification.
Understand how transactions reach the VAT account
The review can map the route from a sale or purchase through invoicing, bookkeeping and the return. We ask who assigns tax codes, who reviews unusual items and how changes are approved. A recurring classification problem may need a process change rather than repeated manual corrections at the end of each period.
HMRC guidance explains VAT charging, recording and recovery requirements. [1] The review connects relevant questions with the actual documents supplied. We do not assume that a software category or supplier description establishes the correct treatment. Where a conclusion depends on the nature of a supply, additional facts and professional analysis may be needed.
Examine evidence and reconciliation practices
The agreed sample can include sales invoices, purchase invoices, credit notes and selected supporting records. We identify missing information, inconsistent references and balances that are not explained by the reconciliation. The report distinguishes a documentation gap from a confirmed treatment error. That distinction helps you decide whether to obtain evidence, amend a process or request a deeper investigation.
We also ask how the business handles late records and adjustments. A spreadsheet entry that changes a return total should have a traceable purpose and appropriate review. Where the history is unclear, the finding records the limitation. We do not invent a reason for an adjustment simply because it appeared in a previous period or was carried from an earlier system.
Identify specialist and changing activities
New products, overseas customers or property transactions can change the VAT questions a business needs to address. We ask whether activity has changed since the original software settings and procedures were established. Partial exemption, import arrangements and Northern Ireland goods rules may require specialist work, depending on the facts. Those matters are separately identified in the scope.
If an issue falls outside the agreed review, we explain what further assessment is needed. A general compliance report should not imply that every unusual transaction has received a full technical opinion. We also distinguish UK VAT work from overseas registration or reporting questions. The appropriate professional involvement is agreed before any broader conclusion is provided.
Turn findings into proportionate action
The handover can group findings by urgency, affected process and next step. A recommendation might involve improving invoice information, obtaining missing evidence or reviewing a particular treatment. We explain the basis and limitations of each finding, so your team can allocate responsibility without assuming every observation requires the same response.
Where historical errors may exist, the appropriate correction or disclosure route requires assessment. Preparing amendments, contacting HMRC or responding to an enquiry are separate services unless expressly included. The report does not itself change a return or tax account. If official correspondence already exists, its dates and requirements need to be considered before a routine review timetable is accepted.
Keep improvements workable after handover
The proposed output can include a practical control checklist and priorities for the people who maintain the records. We consider whether the recommended routine can be followed with the systems and staff available. Technical implementation, training and continuing monitoring are separately agreed, so a one-off review is not mistaken for ongoing supervision of every return.
Fees depend on the sample, periods, activity and depth of analysis. The written GBP quotation states applicable VAT and specialist or corrective work. Start with the business model, VAT scheme and specific concern, plus any correspondence or planned change. We will agree an evidence request and suitable document handling before receiving detailed records or accepting a deadline commitment.
Official information behind this service
Sources checked on 7 September 2026. Use the linked guidance for subsequent changes.