GLM 5.2 AI model prepares UK small business quarterly VAT return in 68 minutes for $2.73, achieving near-human accuracy within 7 pence versus typical £750-2,100 accountant fees.

GLM 5.2 is (nearly) as accurate as a human book-keeper at less than 1% of the cost

We evaluated the performance of GLM 5.2, an open weights AI model, on the task of quarterly value-added tax (VAT) return preparation for a small UK business. Preparing a VAT return is a typical compliance task for a small/medium-sized UK business (SME). VAT registered businesses in the UK must prepare the VAT return every quarter. For SMEs, VAT returns are typically prepared by an external accounting firm. A typical fee for this service is ~750–2,100 GBP/quarter (1,000–2,800 USD/quarter). The st...