This article shows how to use the VAT Summary report within Unity® Practice Management

The VAT Summary Report (Cash Accounting Based) shows a summary of the VAT figures for the cash-based VAT scheme. If you are reporting your VAT using the cash-based VAT scheme, then you are paying your VAT to the HMRC at your period end on bills/invoices that have been paid by clients/3rd parties.

On Unity® Practice Management, scroll down to find Reports.

Select Reports on the toolbar:

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There is another way to access the VAT Summary (Cash Accounting Based) report:

Type the name of the report required in the search box, i.e., VAT to filter reports, select Money and Finance from the drop-down list to view all reports in this category.

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Select the star next to the report to make it a favorite if it is required often.

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The report will then show in the favorites section of side toolbar.

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Select the VAT Summary (Cash Accounting Based) report tile and this will open the VAT Summary (Cash Accounting Based) Report.

There are no main options for this report, simply select Report to view the report:

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The VAT Summary (Cash Based) report will then open:

Screenshot 2025-07-15 153849.png — *New VAT Summary Report*

The report is also broken down to show the VAT return boxes:

Box 1
This box shows the total of VAT that is payable in the VAT period on Sales and other outputs, included here is VAT on profit costs, scale charges etc.
Box 4
This box shows the total VAT that can be reclaimed in the VAT period on purchases and other inputs, included here is VAT on purchases such as stationery, etc

Please note: further adjustments will need to be made if you are running a purchase ledger with a cash-based VAT scheme.
Box 5
This box shows the amount of VAT due to/from the HMRC.
Box 6
This box shows the total value of your business sales and other outputs, excluding VAT. VAT code ‘E’ is automatically deducted from box 1, as disbursements are not included in the amount report to the HMRC
Box 7
This box shows the total value of your purchases and other inputs, excluding VAT. VAT code ‘O’ will be automatically deducted from box 4, as salaries etc are not included in the amount reported to the HMRC.

For information regarding VAT codes and rates please see the HMRC website.