Export postings to CSV is an essential function if you want to use the IRIS Fees ledger and comply with MTD. However it ignores fee reversals. This is not a problem if the fee is reversed in the month in which it is raised, but if it is reversed in the following month and then is ignored in the export file it creates a discrepancy which has to be adjusted with a manual entry to the VAT return.
Fee reversals should be included in the export file
Martin Clay
