I have a new SA client. I have her income and expenditure accounts from her previous accountant from 2009-2012, made up to 5th April each year. However, having reviewed some of the the expense receipts and fee income, its clear that transactions from at least Jul 11 - Dec 12 have been included in the SA return 2011-12. My client does not have a copy of the paper return her accountant submitted for 11-12 for me to check the basis period (and not available in HMRC Online Services). However, she has told me that ther old accountant 'included more than April - April, as she did not earn much in that time'.
I'd appreciate any advice on what basis period I should include in her return 12-13. There is unlikely to be tax payable given the amounts involved, but I am wary of double counting.