Sole Trader VAT Record Book 2026/27

A VAT record book for UK sole traders who keep their books in a spreadsheet. Log each sale and each bill, and the sheet works out the nine boxes of your VAT return for each quarter. It handles standard accounting and the Flat Rate Scheme.

What is in it:

• Sales log and Purchases log, 800 lines each, with VAT worked out from the rate you pick.
• Four quarter sheets (VAT Q1 to Q4) showing boxes 1 to 9 and the workings.
• Flat Rate Scheme: gross turnover times your flat rate, the 1% first-year discount, and VAT on a single capital purchase of £2,000 or more in box 4.
• A limited cost trader check that flags goods under 2% of turnover, or under £1,000 a year, with the 16.5% rate.
• Settings for your VAT quarter stagger, scheme and flat rate. You type the flat rate from gov.uk's list.
• Deadlines with a Sent column, and a year summary that compares standard accounting with the flat rate.

You get two .xlsx files: one with a year of example entries and one blank. Excel 2016 or later, and Google Sheets. No macros, and every formula is locked.

It does not send returns to HMRC. Making Tax Digital for VAT needs software, and moving figures by hand between programs is not a digital link, so you need bridging software to file from a spreadsheet. Rates and limits were checked on gov.uk on 8 November 2026. Not tax advice.