Sending complete, clearly labelled records to your bookkeeper each month can reduce follow-up questions and help keep the books current. The exact requirements vary, but this guide covers the documents most UK sole traders and small businesses should consider.
Core records to provide every month
Sales invoices and income information
Provide issued invoices, credit notes and details of other income. If you use an invoicing platform, confirm that access or exports cover the complete month.
Purchase invoices and receipts
Include supplier invoices, subscriptions, online receipts and evidence for business purchases. A bank line proves that money moved; it does not always explain what was bought or establish the correct VAT treatment.
Business bank and card records
Make sure all relevant business bank accounts and cards are visible in the bookkeeping system or supply the agreed statement files. Explain any missing periods or disconnected feeds.
Cash purchases and personal payments for the business
List legitimate business costs paid in cash or personally and supply the evidence. Keep these separate from personal spending that is unrelated to the business.
Records needed when they apply
Statements from Stripe, PayPal, SumUp or other services, including fees and payouts.
Sales, refund, commission and payout reports from the relevant platform.
Payroll reports, pension information and payment details needed for bookkeeping.
Statements, deductions and contractor or subcontractor payment records.
Valid VAT invoices and explanations for unusual or mixed transactions.
Purchase documents and repayment schedules for new assets or borrowing.
Information your bookkeeper may ask you to explain
- Unfamiliar bank references or cash withdrawals.
- Transfers involving accounts not yet recorded.
- Payments with no invoice or receipt.
- Customer receipts that do not match an invoice.
- Refunds, chargebacks and reversed payments.
- Transactions that may include both business and personal elements.
How to organise the handover
Use a consistent folder structure
Name files clearly
Include the date, supplier or customer and amount where practical. Clear names help prevent duplicates and make later searches easier.
Send one questions list
Group explanations into a single numbered list that refers to the transaction date and amount. This is more reliable than sending disconnected messages.
Meet the agreed deadline
Choose a regular date shortly after month-end. If records are incomplete, tell your bookkeeper what is missing instead of leaving unexplained gaps.
What should not be sent?
- Personal documents unrelated to the bookkeeping work.
- Passwords or one-time security codes.
- Unprotected files through an unagreed channel.
- The same document in several places unless clearly marked.
- Receipts with no visible date, supplier or amount when a clearer copy is available.
A five-minute handover check
- Are all sales records included?
- Are purchase documents readable?
- Are every bank, card and payment account covered?
- Are cash items and transfers explained?
- Is one clear questions list included?
Pair this process with our Xero reconciliation guide and monthly bookkeeping checklist.
Want a simpler monthly bookkeeping routine?
Real Key Accountancy provides organised bookkeeping support for sole traders and small businesses in Wolverhampton and the West Midlands.
Frequently asked questions
Do I need to send paper originals?
Often a clear digital copy is practical, but retain records in the form and for the period required for your business.
Is a bank statement enough?
Not usually. Supporting documents help explain the nature of transactions and any VAT treatment.
Should I send records weekly or monthly?
Agree a routine that matches transaction volume and deadlines. Regular handovers generally reduce missing information.