Monthly bookkeeping, VAT and CIS handover for electricians
A practical monthly accountant handover: collect invoices and credit notes, record missing evidence and keep VAT and CIS decisions with your accountant.
Agree the handover with your accountant
Ask your accountant what they need, when they need it and how they want to receive it. A monthly admin routine is useful, but the reporting period and filing deadlines must come from your actual obligations.
For a sole trader, HMRC requires business income and expense records, with supporting evidence. I would use the same job and supplier references throughout the handover so somebody can answer a query without starting again.
Clear the missing-record list during the month
Keep sales invoices, purchase invoices and credit notes in the agreed place as they arrive. Match them to the job where relevant and record any missing document. A supplier statement may help identify a missing invoice, but it is not a substitute for every document your accountant needs.
Give each bank query a description and an owner. “£84 at merchant: invoice requested from supplier” tells the desk what to do next. Do not invent a receipt or choose a tax category to clear the query.
- Sales invoices and agreed changes, with unpaid or disputed items identified.
- Purchase invoices, receipts and credit notes, including materials returned.
- Bank and payment records for the agreed period.
- Missing documents and unexplained transactions, with next actions.
- Payroll or subcontractor information your accountant requests.
- Significant purchases or unusual transactions flagged for review.
Keep VAT records in the agreed process
If you are VAT registered, the requirements include sales and purchase records and the VAT account. Making Tax Digital rules may also require digital records and links. A tidy folder of PDFs alone does not prove those requirements are met.
Have your accountant confirm the record and transfer process, including how any applicable reverse-charge or scheme treatment is checked. The desk gathers and prepares the evidence; uncertain VAT treatment goes to the person qualified to decide it.
Separate CIS work from ordinary supplier bills
If your business is a CIS contractor, there are separate monthly return requirements for subcontractor payments. If you receive CIS deductions as a subcontractor, keep the payment and deduction statements with the related payments for your accountant.
Agree who checks your role and responsibilities, prepares the records, approves the figures and files the return. Putting “CIS” on a folder does not establish that verification, deductions or reporting were handled correctly.
Send the accountant a useful summary
Use a short record with the actual job reference, the missing information and a named owner. The example below shows the structure; replace every placeholder with the checked job details.
Invented handover example Period: [start date] to [end date] Sales records: [location or export] Purchase records and credit notes: [location] Bank query: £84 payment to merchant; invoice requested; [person] to follow up Job query: customer part payment matched; outstanding balance identified Tax decision needed: accountant to confirm treatment of [specific transaction] Next action: desk supplies missing evidence; accountant confirms remaining decisions
Send a short handover note with the records
State the period covered, the items still missing and the decisions you need the accountant to make. Keep a copy of the handover and record who will answer the queries that come back.
Start with one month. Use the Admin Toolkit’s weekly desk check to keep the missing items moving, then review the routine with your accountant. We can collect records, chase documents and prepare the pack. Your accountant retains the tax and accounting decisions.