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HMRC internal manual

Money Laundering Regulations: Compliance

Accountancy Service Providers (ASPs): Tasks performed by a Bookkeeper

The role of a bookkeeper is to maintain the prime business records of the client. These records are:

* the cash book in which all payments received by or paid by the business are recorded
* the sales ledger an account book in which all sums owing to the business are recorded
* the purchase ledger which records all sums that are due to be paid by the business.

By keeping the business records up to date a bookkeeper helps a business monitor its cash-flow so that any problems are quickly brought to attention.

The records maintained by the bookkeeper form the basis from which the accounts and tax computations are prepared by an accountant.

You may find that some bookkeepers also file VAT returns and do payroll services as well.