that an individual cannot contract out of his personal responsibility for the accuracy and completeness of his tax returns?
Spent all morning to try find this and now getting really annoyed!
Replies (4)
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Cart before the horse?
Likewise, I assume there isn't anything that says the responsibility can be passed onto others, unless there is a trustee or executor. The statement signed on page TR6 of the personal tax return says it all really.
Start with ....
Schedule 24 paragraph 1 FA 2007 and have a look at HMRC manuals CH84520 et seq.
Power of attorney
I'm only guessing but surely a person can give someone else power of attorney to act as their representative in such matters? Not sure if that is what you are looking for though? Have you got a client who can't or won;t sign?