What to send your accountant every month

Accurate accounts and timely tax returns depend on one thing: complete records, delivered promptly. Since Statutory Instrument 81 of 2025 brought the PAYE return deadline forward to the 5th of the following month, timing matters more than ever.

Separate records cutoffs

Send complete payroll and monthly withholding records at least five calendar days before the return deadline on the 5th, brought forward to an office working day. This normally falls in the preceding month. Send VAT records by the 5th after the applicable tax period, earlier where needed to retain five calendar days before filing on the 10th. These are our client preparation cutoffs, separate from statutory filing and payment dates.

For October 2026 payroll and monthly withholding records, the next cutoff is 30 October. See the current tax calendar for filing and payment dates.

The monthly checklist

• Payroll: salaries, allowances, deductions and any new or departing employees, as soon as payroll is run
• Bank statements: every account, including foreign-currency and mobile-money wallets
• Sales: invoices issued, till or fiscal device summaries, and credit notes
• Purchases: supplier invoices (with fiscal tax invoices where you claim VAT)
• Expenses: receipts, petty cash slips and card statements
• Assets and loans: purchase invoices for equipment or vehicles, and loan statements
• ZIMRA correspondence: any letters, assessments or requests for information

This checklist covers the essentials but is not exhaustive. Depending on your business, we may ask for other records.

Tips that save time and penalties

• Keep business and personal spending in separate accounts.
• Write a short note on unusual bank transactions: who, what and why.
• Send documents electronically: clear phone scans or PDFs are fine.
• Don't wait for month end to forward ZIMRA letters; deadlines in letters are often short.

How we help

Our clients send payroll details by the 1st working day and other records by the 5th of each month; we process them, file the returns and report back with a clear summary of the month and the amounts due to ZIMRA.

This article is general information, not advice for your specific circumstances. Last reviewed October 2026.