Start with the bank, then account for what it does not show
Download bank and card statements for the whole period. Also gather cash records, unpaid sales invoices and supplier bills, payment-platform statements and owner-funded expenses. Bank movements alone do not capture every accounting transaction.
Then match the documents
- Sales invoices for money in
- Supplier bills and receipts for money out
- Contracts for loans, rent and large purchases
- Payroll records for salaries
Focus on what matters
Missing documents are listed by value, so effort goes to the items that change the tax. Small, low-risk items can often be supported with a clear explanation.
If the deadline has passed
File as soon as the accounts are ready, and review any penalty. Where there are grounds — illness, system failures, events outside your control — a waiver request can reduce it.
