Most VAT mistakes we see are not dramatic. They are small reclaim errors, mixed supplies coded incorrectly, or a private expense that slipped into a business return. Left alone, they compound across quarters.
Reclaiming VAT that is not recoverable
Entertaining clients, certain motoring costs and goods used privately are common reclaim problems. Software will not always flag them if the receipt is coded as a normal purchase.
Why a second review matters
A named accountant looking at the quarter — not just the totals — is usually enough to catch the issues before HMRC does.