Keep receipts connected to their origin
Group income evidence by source and period, using invoice or statement references where available. Keep transfers between accounts separate from customer receipts until the records explain them. A source register should show why an entry is present, not rely on the amount or a familiar description alone.
Preserve the purpose of an expense record
Place the receipt or other supporting document beside a working note describing its business context. Mark mixed or unclear details for qualified review rather than assuming every purchase has the same tax treatment. If you correct a duplicate entry, keep the reason visible so the revised summary can be traced back to its sources.
Review the register against the task
Identify the tax period and question for which the records are being assembled. A filing project and a response to an account letter may need overlapping but different explanations. Keep any notice instructions with the relevant file and retain the version supplied for review. The register improves readability; it does not certify the final classification, return, or balance.