PRACTICAL RESOURCES
Year-end tax records checklist
A starting point for organising records for the relevant reporting and tax period.
Prepared 21 September 2026 · General information
- Entity particulars and relevant reporting period
- Trial balance and financial statements
- Bank reconciliations and supporting statements
- Fixed asset and depreciation schedules
- Loan balances and finance documentation
- Receivable and payable reconciliations
- Tax payments and withholding records
- Earlier returns and unresolved correspondence
- Material contracts and related-party transactions
- Open questions and records still to be obtained
Keep sensitive documents out of general enquiries. Arrange an appropriate secure sharing channel after engagement acceptance.