Decision Makers Guide - DMG31409

Value added tax: Books of the businessd

VAT need only be recorded as a separate item in the books of a business which is registered for VAT (DMG31406). These books show
1) the cumulative amounts payable to, or due from, C&E and
2) any amounts actually paid or received.

The decision maker will not usually have these books available for consideration. But in any event the decision maker is only interested in the total sums actually paid to or received from C&E in the assessment period.