Complete Checklist: What Your Accountant Needs Before Each Tax Deadline

Introduction

One of the most common reasons for missed tax deadlines is not having the right information ready for your accountant when they need it. This comprehensive checklist will help you prepare everything your accountant requires well before each major deadline, ensuring smooth, stress-free compliance and potentially saving you money on accountancy fees by reducing the time they need to spend chasing missing information.

General Documents (All Businesses)

Regardless of your business structure or the specific deadline you're working toward, you'll always need:

For Year-End Accounts (Companies House Filing)

When: Start gathering 3 months before your accounts deadline (9 months after year-end for private limited companies)

1. Year-End Financial Position

• Bank reconciliation as at year-end date
• Cash on hand (petty cash count)
• List of debtors (customers who owe you money) with amounts and dates
• List of creditors (suppliers you owe) with amounts and dates
• Stock/inventory valuation (if applicable)
• Work in progress valuation (for service businesses)

2. Asset Information

• Details of any assets purchased during the year (vehicles, equipment, property)
• Purchase invoices for new assets
• Details of any assets sold or disposed of
• Current lease agreements for vehicles or equipment
• Business premises lease or mortgage documents (if changed during the year)

3. Loan and Finance Information

• Year-end balance on all business loans
• Details of any new loans taken out
• Details of any loans repaid in full
• Hire purchase or lease purchase agreements
• Director's loan account transactions (money in or out)

4. Shareholder and Director Information

• Details of any changes to shareholders or share capital
• Details of any changes to directors or company secretary
• Updated personal addresses for all directors
• Details of dividends paid (dates and amounts)
• Directors' salaries and benefits (P11D information)

5. Supporting Documentation

• Payroll records and PAYE submissions (P32/P60 summaries)
• VAT returns filed during the year
• Insurance policies (professional indemnity, public liability, etc.)
• Pension contribution certificates
• Details of any grants or government support received

For Corporation Tax Return (CT600)

When: Start gathering 2 months before the deadline (12 months after accounting period ends)

Additional Items Beyond Year-End Accounts:

• Finalized statutory accounts (Companies House filing must be done first)
• Details of any research and development (R&D) expenditure
• Capital allowances computations from previous year
• Details of any charitable donations made
• Information on any capital gains or losses on asset disposals
• Details of any overseas income or activities
• Patent box claims information (if applicable)
• Any other tax relief claims (creative industry reliefs, etc.)

For Self Assessment (Sole Traders & Partnerships)

When: Start gathering by December (for 31 January filing deadline)

1. Business Income Records

• All sales invoices or receipts
• Cash book or accounting software summary
• Bank statements for all business accounts
• PayPal, Stripe, or other online payment provider statements
• Details of any goods taken for personal use

2. Business Expense Records

• All purchase invoices and receipts
• Mileage log if claiming vehicle expenses
• Home working expenses calculation
• Professional fees (accountant, solicitor, etc.)
• Marketing and advertising costs
• Training and professional development
• Insurance premiums
• Subscriptions and memberships
• Rent and utilities for business premises

3. Personal Income Information

• P60 from any employment
• P45 if you left employment during the year
• Details of any other income (rental, dividends, interest)
• State pension or private pension income
• Savings account interest statements
• Details of any taxable benefits or perks

4. Capital and Personal Reliefs

• Pension contributions made (personal, not employer)
• Gift Aid donations to charity
• Student loan plan type and balance
• Details of any capital gains (property, shares, crypto)
• Marriage allowance claims (if applicable)
• Childcare costs (if claiming tax-free childcare)

For VAT Returns

When: Gather throughout the quarter; finalize by one week before the deadline (one month and 7 days after quarter end)

Required Information:

• All sales invoices issued during the VAT period
• All purchase invoices received with valid VAT receipts
• Credit notes issued or received
• Details of any EU/international transactions
• Cash accounting adjustments (if on cash accounting scheme)
• Details of any bad debt relief claims
• Flat rate scheme percentage (if applicable)
• Details of any partial exemption calculations

For PAYE and Payroll

When: Real-time (on or before each payday) for RTI submissions; annually for P60s and P11Ds

Monthly Requirements:

• Timesheets or hours worked
• Details of any new starters (P45 or starter checklist)
• Details of any leavers
• Sickness, holiday, or unpaid leave records
• Details of any bonuses or commission paid
• Benefits provided to employees
• Pension contribution deductions
• Student loan deduction notices

For CIS (Construction Industry Scheme)

When: Monthly, by 19th of following month

Contractor Requirements:

• Details of all subcontractors used (name, UTR, verification status)
• Gross payments made to each subcontractor
• Materials included in payments
• CIS deductions made
• VAT treatment of payments
• Proof of verification for new subcontractors

For Confirmation Statement (Companies House)

When: At least once every 12 months from last filing

Information to Confirm or Update:

• Registered office address
• Business activity (SIC codes)
• Director details and residential addresses
• Company secretary details (if appointed)
• Shareholder information and shareholdings
• Details of any share transfers
• Statement of capital and share structure
• PSC (People with Significant Control) register details

Digital Documentation Best Practices

1. Use Cloud-Based Accounting Software

• QuickBooks, Xero, FreeAgent, or similar platforms
• Connect directly to your bank feeds
• Give your accountant real-time access
• Attach digital receipts to transactions

2. Use Receipt Scanning Apps

• Snap photos of receipts immediately
• Many apps integrate with accounting software
• Use apps like Dext, Expensify, or AutoEntry
• No more lost or faded paper receipts

Communication Tips

How to Work Effectively With Your Accountant:

• Agree deadlines early: Set internal deadlines for providing information
• Be complete, not perfect: Better to provide everything even if not perfectly organized
• Highlight unusual items: Flag anything out of the ordinary for your business
• Ask questions early: Don't wait until the last minute if something is unclear
• Respond promptly to queries: Your accountant can't submit without your answers

Timeline: When to Provide What

Conclusion

Preparing the right information for your accountant doesn't have to be stressful. By maintaining good records throughout the year and following this checklist for each deadline, you can avoid last-minute panic, reduce accountancy fees, and ensure deadlines are comfortably met.

Remember, your accountant is your partner in compliance. The easier you make their job by providing complete, well-organized information early, the more time they can spend giving you valuable strategic advice rather than chasing missing receipts.