These are the figures as filed. Each file shows the records behind them at filing, even if a record has changed since.

Quarter: 1 July 2026 to 30 September 2026
Scheme: Flat Rate Scheme
Method: cash basis
Tax point rule(s): invoice_tax_point_v1
Disclosure: An invoice counts in the quarter it was paid in full, and is worked out at the flat rate in force on the earlier of the first payment and the invoice date. Money that arrives with no invoice behind it is counted on the date it reached your bank instead. Worth confirming with your accountant before you file.

The box amounts in every file are the filing's; the descriptive columns (supplier, VAT number, customer, category and the like) show each record as it is today.

boxes.csv: The nine figures, with how many records make each one.
sales.csv: Every invoice and credit note counted in this quarter.
bank_income.csv: Money in that counts as sales without an invoice.
purchases.csv: The purchases that moved Box 4 or Box 7 at filing, with what each added.
corrections.csv: Purchases from filed quarters: counted in this one, or reported to HMRC separately where marked.
corrections.csv: the report_to_hmrc_separately column, called vat652_needed before 10 November 2026, reads yes or no.
README.txt: The scheme, the rules used, and what each file holds.
