Original Excerpt from Schedule of records and information needed for visit: Please make sure that the records and information we need to see are available for the visit. They must cover the whole period from 1 March 2016 to 31 March 2018. The records and information we need to see are: Annual accounts Business bank statements VAT account and any related working papers Accounting books, for example, sales and purchase daybooks, cash books and petty cash books Sales and purchase invoices Documents such as contracts and correspondence relating to sales Your VAT registration certificate if this is your first VAT visit The certificate of incorporation for limited companies if this is your first VAT visit We may also ask to see your records from earlier VAT periods if we think it is necessar y.