If you’ve ever handed me a random folder of receipts or emailed a jumble of spreadsheets with “final” in the filename, you know how much time I spend digging for clarity. An organised self‑assessment pack doesn’t just save your accountant time — it saves you money and reduces the risk of mistakes. Here’s the straightforward, practical pack I ask every client to prepare before I touch their return. Follow it and you’ll make your accountant genuinely grateful.
Why a tidy pack matters
When I open a tidy pack, I can file returns faster, spot tax-saving opportunities and give you better, quicker advice. Disorganised information leads to assumptions, extra queries and sometimes missed reliefs. A good pack also protects you in case HMRC asks for evidence — everything is already in one place.
Timing and format
Start assembling your pack at least a month before the 31 January deadline for online returns and self‑assessment payments. If you’re working with an accountant, agree deadlines earlier — I typically ask for clients’ packs by early December for complex returns.
I prefer digital packs. PDFs and spreadsheets are easy to store, search and annotate. Use cloud folders (Google Drive, OneDrive, Dropbox) and share a single folder with subfolders for each category I list below. If you must use paper, scan everything into one PDF and label pages clearly.
Essential documents to include
These are the items I expect for most sole traders, landlords and individuals with straightforward income sources:
Copy of your current HMRC UTR and National Insurance numberBank statements for the tax year (personal and business accounts)Sales ledger or total sales figures, with supporting invoices where neededExpense receipts or an exported expenses spreadsheet (broken down by category)Details of any capital asset purchases and disposals (vehicles, equipment) with dates and costsVAT returns and payment details, if VAT registeredP60, P45, and P11D where applicable (employment income and benefits)Dividend vouchers and company payroll summaries if you’re a director/shareholderLoan agreements or interest schedules if you claim interest reliefRental income and property expenditure records (if you’re a landlord)Any correspondence from HMRC during the year (tax coding notices, agreements)How to present income and expenses
Don’t send a zip of 300 receipts. I want summaries with evidence. Here’s a simple way to structure that information in files or tabs:
Income Summary (one row per income source with totals and links to supporting invoices)Expenses Summary (broken into categories like travel, office costs, utilities, subcontractors, materials)Capital Expenditure (item, date, cost, whether claim for Annual Investment Allowance or capital allowances)Exporting a tidy CSV from your accounting software (Xero, QuickBooks, FreeAgent) is ideal. If you use spreadsheets, include a pivot or totals row and keep raw receipts in a separate folder labelled with the same reference numbers.
Common expense categories and what to include
To avoid HMRC queries, include these typical items and the evidence I’ll need:
Travel: mileage logs or public transport receipts, client/business purposeSubsistence: dated receipts showing the business reason (client meeting, overnight stay)Home office: calculation for proportion of household costs if claiming part of utilities/rentEquipment and tools: invoices and proof of paymentProfessional fees: solicitor, accountant, insurance — invoicesMarketing and subscriptions: invoices and login screenshots if neededPayroll, dividends and company director packs
If you’re a limited company director, include:
Full payroll reports (RTI submissions and payroll journal)Copies of any dividend vouchers and Board minutes approving dividendsDetails of any director’s loan accounts (opening balance, movements, closing balance)Company bank statements and corporation tax computation if you prepare oneIf payroll is outsourced, ask the bureau for a payroll summary for the tax year — that alone often answers my payroll questions.
Landlord-specific items
Landlords should include:
Tenancy agreementsDeposit protection informationRent statements and receiptsItemised property expenses (repairs, maintenance, insurance, mortgage interest details)Property capital improvements with invoices (these are treated differently to repairs)How I like to receive a pack (folder structure)
Organise a single shared folder and use these subfolders. This makes review and notes straightforward:
01_Contact_and_ID — UTR, NI, contact details, accountant engagement letter02_Income — sales, invoices, bank credits03_Expenses — by category with totals and receipts04_Payroll_and_Dividents — P60s, payroll reports, dividend vouchers05_Capital — fixed asset register, disposals06_Property — rental records and property documents07_HMRC_Correspondence — letters, notices, prior year agreementsRed flags and mistakes to avoid
There are a few things that slow me down every time:
Untitled files — name files like “2023-24_Utilities_Jan2024.pdf” rather than “IMG_001.jpg”Mismatched totals — make sure your expense totals match the supporting filesMissing dates or business purpose on receipts — write a short note on the receipt if neededMixing personal and business expenses without clear apportionmentLast-minute submissions — rushed packs lead to missed reliefs and higher feesTools I recommend
For most small businesses, a cloud accounting package plus a simple receipt app makes life easier:
Xero — great for clean bank feeds and reports I can review quicklyQuickBooks Online — good for SMEs, easy export of profit & loss and VATFreeAgent — excellent for freelancers and contractors in the UKReceipt Bank/ Dext — scan receipts straight to your accounting softwareAutoEntry — another reliable receipt and invoice capture optionIf you don’t want a subscription, a well-structured Google Drive and a single Google Sheet with clear headings will also work if you keep it up to date.
If you’re short on time — the minimum pack
If you can’t do everything, send me at least these items and I can often fill gaps without too many follow-ups:
Bank statements for the whole year (business and personal where business money passed)All invoices for sales and purchases (or a full listing)P60 and any P45sDetails of dividends and director’s loan movementsPrepare this pack once and reuse the structure each year. It becomes quicker every time and turns tax season from a stress into a tidy 1–2 day task. If you want, I can send a downloadable checklist you can copy into your cloud folder — just ask and I’ll email it over.
