It does not work from the balance. The general ledger is a required file precisely because AllDone reads every transaction on every account: the date, the description, the reference, the debit or credit, and the VAT amount and rate name the bookkeeping system recorded on the line. The trial balance says what the balance is; the ledger says what it is made of.

The VAT control. Every movement is classified: payments to HMRC are identified from the control account's own debits where the description names HMRC, manual journals for penalties, interest and corrections are itemised separately rather than allowed to look like timing, and the output and input movements are dated so the stub period since the last filed return can be worked out.

The PAYE and NIC control. Opening balance, the charges credited, the payments made, and therefore the closing balance, walked line by line and agreed to the P32s tax month by tax month. Penalties, interest and a corporation tax payment posted into the wrong control are picked out by name.

VAT on each cost line. The disallowable input VAT tests use the VAT figure the ledger itself recorded on the transaction, not a rate assumed from the amount.

The VAT boxes. Turnover is partitioned by the rate name on each sales transaction and tied to the turnover box; the inputs box is compared account by account, which is what surfaces a miscoded rate.

Debtors and creditors. The VAT carried in an unpaid balance can be evidenced per customer or supplier from their own invoice and VAT control lines.

Export the ledger for the full year with opening and closing balances included, and export the prior year too, or one comparative file covering both. Without the detail, the checks that depend on it stand down and say so rather than guessing.