Willoughby - fantastic feedback, the kind of thing I was hoping for! I have used Excel as a sole trader for the past 14 years and it enables me to cross reference against bank statements, receipts, invoices etc. It really pi**es me off they change the system, give out minimal guidance or advice but most importantly don't offer a universal system to use. Thankfully my next VAT submission is 1 June so I have breathing space but would be great to hear if anyone else has any thoughts for a current Excel based user!