Return-to-ledger reconciliation
Reconcile submitted VAT returns to the accounting records and investigate unexplained differences.
VAT records and enquiries
VAT review and HMRC inspection support
Practical help organising VAT records, reconciling the figures and coordinating the information required before or during an HMRC enquiry.
The business issue
A VAT inspection is easier to manage when the records and explanations follow one route.
VAT issues often sit across several places: accounting software, invoice systems, bank records, expense data and operational teams. When HMRC asks a question, the immediate challenge is usually to establish which figure is correct, what supports it and who can explain the treatment.
Carrick helps bring the information together, maintain a query log and coordinate responses with the business and its tax advisers. The work can also identify weaknesses in invoicing, coding, reconciliations or document retention that need correcting after the review.
Carrick does not provide specialist tax opinions where a matter requires them. Technical VAT treatment and formal tax advice are referred to or coordinated with an appropriately appointed tax adviser.
What the work can include
VAT review and inspection preparation
The exact work is agreed around the organisation, the available information and the decision or control that needs improving.
Invoice and coding review
Check samples of sales and purchase transactions, source documents, tax codes and recurring treatments.
Evidence pack
Organise returns, ledgers, invoices, reconciliations, explanations and supporting schedules in a controlled file.
HMRC query log
Record each question, information owner, response status, evidence supplied and outstanding action.
Response coordination
Work with finance staff and tax advisers so figures, narrative and attachments are consistent.
Control improvement
Document changes needed in invoicing, coding, approvals, reconciliations and record retention.
When this support may fit
When support may be useful
- HMRC has opened a VAT compliance check or requested records.
- Returns do not reconcile cleanly to the ledger.
- Several systems contribute to invoicing or VAT data.
- Healthcare exemptions and taxable supplies sit within the same business.
- Historic coding or invoice problems have been identified.
- The finance team needs one person to coordinate evidence and actions.
A useful result
A clearer inspection process
- One controlled set of records.
- Reconciled figures and documented differences.
- A live query and action log.
- Consistent responses across finance and advisers.
- Clear ownership of unresolved technical points.
- Practical improvements after the review.
How the work progresses
A clear route from question to action.
The scope, responsibilities, evidence, timetable and fees are agreed before the engagement begins.
- 01
Establish the position
Confirm the periods, returns, systems, HMRC questions and advisers involved.
- 02
Reconcile and organise
Build the supporting schedules, investigate differences and prepare the evidence pack.
- 03
Respond and improve
Coordinate replies, track open points and implement agreed control improvements.
Frequently asked questions
What owners and management teams usually ask.
These answers are general. The appropriate approach depends on the organisation and the agreed remit.
Can Carrick decide the VAT treatment of a complex transaction?
Carrick can identify the question, organise the facts and coordinate the information. A specialist tax adviser should provide technical opinions where the treatment is uncertain or material.
Can you help before HMRC contacts us?
Yes. A proactive review can test reconciliations, recurring tax codes, source documents and the evidence available before a formal enquiry.
Will you communicate with HMRC?
The engagement can include response coordination and preparation of supporting information. Formal representation is agreed with the business and any appointed tax adviser.
Can the review cover invoicing systems?
Yes. Carrick can map the route from operational data to invoices, credit notes, accounting entries and VAT reporting, and identify control weaknesses.
Related support
Connect this work to the wider financial position.
Healthcare finance issues rarely sit in isolation. These related services may be relevant to the same decision or risk.
Start with the situation, not a service label.
Tell us what is happening and what a useful outcome would look like. We will help define the right starting point.