When we started on-line filing, we all agreed that we wouldn't submit any returns until we had a signed copy to hand.
I seem to recall reading that it was only neccesary now to have permission from the client to submit them (e-mail would suffice), but not sure whether this is correct.
I've always sent out the full returns for signature but last week, due to the snow and being in a country area, e-mailed the returns to some clients asking them just to print off the signature page and send it back. I also sent them summaries of their income which of course are far more detailed than the returns themselves. So it occurred to me, why not only send the signature page in all cases ? The clients never look at 'em, only the summaries, it would save a lot in postage both ways, not to mention paper and laser toner, and should HMRC want to see the return (which I've never yet known), the other pages can be printed off to accompany the signed page.
Comments, anyone ?