Clients records damaged in flood
I have a client who is a subby who declared the incorrect CIS tax deducted on his 2011 return and HMRC picked it up and enquired into the return asking for proof of CIS deducted and also a breakdown of the travel and accomodation expenses. The client is actually pretty well organised (for a subby) and wrote up all of his expenses in a notebook so I gave a breakdown with amounts of the expenses! However, the HMRC inspector has asked to see copies of the travel receipts and when my client has gone to get them they have been damaged beyond recognition apparently due to the recent floods! Convenient I hear you say....
Where does the client stand now? As you would expect a lot of the expenses were paid cash (should they just lock him up now?) and they can't remember all of the places he stayed to try and request duplicates!