Digital records do not mean “a spreadsheet on a laptop”—they mean your VAT return can be traced from the boxes back to individual transactions with an audit trail.
Checklist we use with clients:
- Confirm you are on the right VAT scheme and MTD is switched on with HMRC.
- Reconcile VAT boxes in software before filing—do not rely on manual adjustments every quarter.
- Store evidence (invoices, margin schemes, reverse charge) in one place your accountant can access without re-emailing attachments.
If something looks odd one quarter, fix the process, not just the return—otherwise it repeats next period.