Nicola’s journey: From paper ledgers to digital VAT

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At Harold Sharp, we take pride in the diverse and inspiring career paths of our team members. In our spotlight interview series, we explore the journeys of our colleagues, from their initial steps toward qualification to the exciting developments that followed.

We sat down with Nicola (one of Harold Sharp’s longest-serving accountants) to talk about her unexpected route into accountancy, and how she became the go-to expert for all things VAT.

Let’s start with your journey - how did you end up in accountancy?

I finished school with four A-levels and wanted to go into meteorology. Unfortunately, I couldn’t do it without Physics – which I hadn’t taken - so that plan went out of the window. I ended up applying last minute for a role at Big Four firm when I was 18, got the job, and began studying for my AAT.

I spent two and a half years in that role which gave me a really solid grounding in professional practice. After qualifying with my AAT, I moved to a sole practitioner in Sale, which was a huge change. I went from 800 staff to just me, a partner and a secretary. I did everything: answering the phone, greeting clients, preparing accounts. I stayed there for four years, qualified with my ACCA, and then joined Harold Sharp in September 1996.

And you’ve been here ever since - nearly 29 years! What’s changed the most in that time?

Everything! When I first started in the industry, everything was manual - we used old DOS versions of Sage, paper trial balances and handwritten journals. We even had physical P11 forms for payroll, and we’d calculate everything by hand. Payroll for 90 people could take a whole day!

The biggest shift came when statutory accounts software arrived. Before that, we typed everything up in Word. The secretaries would move the numbers across line by line, and we’d have to add everything up again to check for errors. When software finally automated that, it was mind-blowing.

Then came payroll software, and later, the VAT “Making Tax Digital” change. That was probably the trickiest transformation - getting clients who’d never touched a computer to start submitting VAT digitally. But once everyone adapted, the extra seven days of grace for submission felt like a gift!

Now, everything is faster and more efficient. Back then, one small set of accounts might have taken a week - now, we can do it in a day.

You mentioned VAT - how did that become your niche?

Honestly, almost by accident! I’ve always found VAT fascinating because the rules are so daft. The first time I really got involved in it was when I was still at my first role working (in a very tiny way) on the Jaffa Cake case.

For anyone who doesn’t know it: biscuits with chocolate are VATable, but cakes aren’t - even if they have chocolate. So, McVitie’s argued that Jaffa Cakes were cakes, not biscuits, and HMRC disagreed. It went all the way to court.

One of the key moments in the case was when they took in a giant cake covered in chocolate and kept shrinking it until it reached Jaffa Cake size. At that point, HMRC said, “Ah, that’s a biscuit.” McVitie’s said, “No, it’s still a cake.” They won, and Jaffa Cakes stayed VAT-free.

It’s ridiculous and brilliant at the same time - and that’s what drew me in. VAT’s full of quirks like that, and I love digging into the details. Import/export rules, duty deferment accounts - the lot. It’s never dull!

What’s been your favourite part of the job over the years?

I really enjoy management accounts. They’re quicker to produce, but you also get to investigate - finding out why numbers fluctuate, solving puzzles, making messy accounts reconcile. It’s satisfying when everything balances perfectly.

I also loved working with one of my long-term clients, before they sold. At one point, I was doing five sets of management accounts a month for them plus payroll - it was hectic, but rewarding! There’s something about seeing everything add up and make sense that I find genuinely fulfilling.

How has the culture at Harold Sharp evolved over the years?

It’s become much more collaborative and open. When I started, the pace was slower, and we had fewer clients - partly because everything was manual. Now, we’ve grown hugely, and technology has made things more efficient, so there’s more time to share knowledge and help each other.

I’ve trained a lot of graduates and trainees over the years, and it’s always lovely seeing them progress. That’s one of the best parts of staying somewhere long-term - you get to watch people grow.

You’ve worked with a lot of clients - what’s key to building good client relationships?

Communication and trust. Every client is different - some want regular check-ins, others prefer you to get on quietly in the background. The key is understanding what they need from you and delivering consistently.

I’ve found that being proactive helps. If something doesn’t look quite right, I’ll reach out straight away and explain it clearly. Most of our clients really appreciate that level of attention, and over time it builds strong relationships.

At the end of the day, good client service is about making their lives easier. That’s what keeps people coming back.

What advice would you give to people just starting their careers in accounting?

Firstly, try everything. When I was younger, I got stuck in one area for too long, then in a very small firm where I didn’t get much exposure. If I could go back, I’d move around more - spend time in different departments, see what I liked best.

Secondly, don’t pigeonhole yourself. Spend a few weeks in payroll, management accounts, VAT - even just observing. You’ll learn things you can apply everywhere. For instance, understanding how payroll works helps you read your own payslip properly and explain it to others.

And, most importantly, make the most of the people around you. There’s so much knowledge here - ask questions, get curious, and don’t be afraid to try something new.

Each quarter our Trainee Working Group sit with a member of the team for 30 minutes of Q&A to find out about their path to progression, what made them choose accounting and why they stuck it out. Stay tuned on the Careers Hub for more stories like Nicola's.

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