Month 12 VAT Return
Produce the month 12 VAT return on the deadline day and on the same day check that the balance claimed agrees with balance outstanding as taken from the statement of balances and reserves.
Once this has been completed ensure that no entries are made between the claim being processed and the submittal report being run. Consider using system controls to lock out other FMS users during this time.
At the start of the following day to avoid possible difficulties before running the submittal report rerun the summary report and check it agrees with the one generated at the point of claim. If it does not then there will be transactions that will not be collected in the next VAT return.