Share this content

SA tax return, but no invoices

Hi everyone. I am doing a self assessment tax return for year 2011-2012. The person did not provide me any records (such as invoices, sale record, purchase records etc.) I've been given the figures only, I done no calculation ... so my question is do I have any responsibility in this return?

Can I tick 'Does this return contain provisional or estimated figures? (If yes, please provide details on the next page).. and provide information in next page (but the figures are not estimated self assessment tax payers says they are exact figures)..... Will this make the return correct in my part of reliability? Thanks for your valuable opinions...


Please login or register to join the discussion.

17th Jan 2013 18:40

Just say no

How can you be confident this person has any idea of his/her income/expenditure and why would you want even to consider getting involved?

If the client is that certain of the numbers, get them to do it themselves....

Thanks (1)

No Invoices

My Terms of Business quotes:

'All documents will be completed based upon discussions with the client and information

and documents provided from them and we will will rely upon these as being true and



Furthermore, all clients are given a copy of their return, either emailed or hardcopied and they approve these by signing or email signature.

The client is responsible for any inaccuracies.

However, we do our utmost to cajole the client into finding the information by other means: credit card statements, bank statements etc







Thanks (0)
18th Jan 2013 09:59

Request more info.

I wouldn't turn the client away and tell them to do it themselves, why not try and request more supporting information?

Copies of invoices and such. Clients often provide me summaries, but are usually happy to provide copies of receipts/invoices when I request them.

Tell them you cant submit the return without the requested information and they will be liable for the late filing penalty if they don't provide it before the deadline.



Thanks (1)
18th Jan 2013 10:24

Just do it

If all the client is asking you to do is to put the P&L account which he has prepared onto a tax return for him, just do it.  It is not estimated.  Make it clear in writing that you have no responsibility for the accuracy of the figures, merely for putting them in the right place on the tax return and for calculating the resulting tax, before he approves the return you have prepared for him.

Thanks (6)
By nutwood
18th Jan 2013 10:43

Am I missing something here?

Your obligation to the client is to complete his return accurately in accordance with the information proved.

In your dealings with HMRC you should not be associated with the presentation of facts which you know to be incorrect or misleading.

Unless you have reason to believe that the information your client has provided is incorrect, I do not see that you have a problem.

Thanks (7)
21st Jan 2013 11:10

I would agree with both Nutwood and Euan above. I would also suggest that you put nothing in the additional information box in relation to not being able to verify the accuracy of the figures as you will likely open up an investigation into the clients return.

If the client is telling you that the figures are actuals and you have no reason to believe they are incorrect do not tick the estimates box or provide any additional information on the return.



Thanks (1)
21st Jan 2013 11:28

Get signed summary sheet

I agree with the guys above, but I always send my clients a sheet summarising the figures in the tax return, stating that the figures are as supplied by the client, and that the client has stated that there are zero other taxable income/gains/etc ... and then get client to date and sign the sheet, upon receipt of which I submit the return. Simples! It is an extra ten minutes work, but at least it solves the various issues.

Thanks (1)
By paddy55
21st Jan 2013 11:48

SA Return and no invoices

I have found from experience that if a client requests me to submit Financial Statements prepared by himself, I usually find that he has claimed for lots of non-deductibel items in the P & L account. I will not lodge Financial Statements prepared by somebody else unless I have checked them.

Thanks (1)
By ringi
21st Jan 2013 12:22

This reason I don’t let an accountant do my SA tax return

I have paid accountants in the past to do the accounts for a LTD, but would not let them do my personal tax return, as they would then need to process lots of bits of paper for small amounts of interest and dividends etc.

Doing the return myself, I could just read the total off Microsoft Money.  

I would much rather an accountant told me what numbers to put in a given section of the SA tax return, while I did the return myself.   This is what I will try to do if we have any complex capital gains etc.

If I was operating as a sole trader, I would wish the accountant to take my accounts and then just work out the income tax adjusting for trading years etc.

Thanks (1)
By Joss
21st Jan 2013 13:24

accruals? reconciliations? loan repayments & interest?

How many clients know that loan repayments are not the same as loan interest?

How many will have reconciled their figures to their bank statements?

Have they got a full set of bank statements?

Have you ever had a single cash book that didn't need correcting?

Where would you stand on AML if you hadn't looked at the records?

It seems to me every accountant has their own threshold on what is acceptable. Many will accept a summary sheet of figures as being "the books and records provided". But there is a huge range of opinion. If you feel a client is pushing you to do something you are not comfortable with you should not take the work.

If your client is panicking because they will not make the Jan deadline then take control. Point out that the fine is only £100 and that they may very well pay decidedly more than that if there is an enquiry and the figures prove to be inaccurate. Take them through the current penalty regime. I bet they don't know the consequences of getting it wrong. Tell them you can do the work for them properly in Feb. In the interim tell them to make sure they have a full set of bank statements & loan statements ready for you - hard copy and on Excel too if this is possible.

If they try to push you by saying that they know other accountants will accept what they are providing, and you are not of a similar mind then you have to be prepared to be tough and maybe lose the client.

Thanks (1)
21st Jan 2013 14:44

SELF assessment

HMRC & the government obviously think it is within the capabilities of a non-accountant, else it wouldn't be a self-assessment, it would be an accountant-assessment.

I agree that an accountant would do a more accurate return, but we cannot force them to let us prepare the accounts, or assume they are incorrect.

Why shouldn't they prepare their own accounts, but ask for help with the tax return? We are not guaranteeing the accuracy of their figures, and in any case, anyone with a bit of imagination could knock up a few fake invoices or pinch the fuel receipts from the whole family, so seeing the receipts will guarantee nothing. It just makes us feel better that we have done the basic checks and queried anything that appears to be unusual.

Thanks (4)
21st Jan 2013 15:21

of course if you didn't want

 to pay any tax you simply wouldn't declare it. (and wouldn't then incur the costs of an accountant!)


I have always been cautious in my treatment of clients records, but I do also remember that I am working for them not the Revenue.  If you simply take a stack of receipts and only allow them... then you are not doing your job....indeed some would suggest that anyone could do that with half a brain and a calculator....I would like to think 'we' bring a bit more than that with our experience of businesses, how they operate, what the revenue look for, what risks etc lie behind the business and its owner etc.  



Thanks (1)
21st Jan 2013 19:25

Your instructions from this client

I would advise that the client's instructions to you (i.e. that he does not wish you to spend the additional time, and fees, involved in checking his figures and / or giving tax advice) are evidenced clearly in writing and agreed by him.

Then if it all ends in tears there should be no come back on you.

Also I would recommend that you retain a copy of the information which he gives you as well as the return which you submit for him.


Thanks (1)
21st Jan 2013 21:53

Thanks for your valuable opinions and suggestions....
Thanks everyone... It was a self employed person who don't have any other earning other than self employment.. And also ceased the business at the end of 2012 tax year.. I kept the information he provided and fill the online tax assessment return, sent a copy to self assessment tax payer, asked client to signed and dated the declaration sheet before i submit... And SUBMITED.....Thanks....

Thanks (0)
By kudlit
01st Aug 2013 06:39

Thanks for the advice David

It makes sense. Always keep your reputation safe. 




Finance EZI

Thanks (0)