The rules behind the checks

Practical, sourced explainers on the rules NoticeDesk checks against: Notice 700, MTD record-keeping and the VAT registers. NoticeDesk checks the document and keeps the evidence; it doesn't file returns or send anything to HMRC.

September 20266 min read MTD for Income Tax: what your invoices and receipts now have to look likeMaking Tax Digital for Income Tax is live. What a digital record must contain, why the invoice is the evidence behind it, what digital links mean for a bookkeeper, the threshold timeline, and penalty points in plain terms. August 20264 min read What accountants should check before trusting AI invoice captureA five-point checklist for evaluating AI invoice capture tools: flagged fields, checks, evidence, failure handling, and where the data lands. August 20263 min read Credit notes and VAT: what HMRC actually requires you to stateA credit note needs more than a negative total. What Notice 700 requires, and why the reference back to the original invoice is the part that goes missing. August 20265 min read When invoice capture is free, where does the checking live?Automatic invoice capture now comes bundled with the major accounting platforms. So who checks the invoice itself before it reaches your ledger? August 20264 min read Capture reads the invoice. NoticeDesk checks it.The two jobs side by side: what bundled capture does with a document, what a compliance check does with the same document, and why the second one is where the risk lives. June 20264 min read What HMRC's Notice 700 actually requires on a VAT invoiceMost invoices that fail a compliance check don't fail on the maths; they fail on missing particulars. Here is the full list, and why each one is there. June 20263 min read Why a missing supplier VAT number can cost you the input VAT claimInput tax recovery rests on evidence, and the default evidence is a VAT invoice showing the required particulars. The supplier's registration number is the one omission that goes to the root of the claim. May 20264 min read MTD digital records: what "digital" actually meansMaking Tax Digital for VAT applies to every VAT-registered business. The requirement isn't "use software"; it's that specific data items live in software, connected by digital links. May 20263 min read Checking GB VAT numbers after Brexit: HMRC vs VIESTwo registers, a clean split, and one trap: GB numbers are no longer on VIES. Where to check what, and why keeping evidence of the check matters. April 20263 min read Simplified VAT invoices: what the £250 rule does and doesn't allowBelow £250 including VAT, a shorter invoice format is permitted. What the simplified format requires, where it stops, and how NoticeDesk treats the receipts it lawfully trims.