Does anyone know which piece of tax legislation states....

Does anyone know which piece of tax legislation...

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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!

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By AndersonAccountancy
26th Mar 2012 14:05

Still looking

I keep finding this "you are personally responsible for your own tax affairs" pasted on DirectGov and HMRC web site but nowhere does it actually state "as per section da-da of such and such Act 19whatever". Is this just something HMRC have invented?

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By ShirleyM
26th Mar 2012 14:19

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.

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By Peter The Painter
26th Mar 2012 16:40

Start with ....

Schedule 24 paragraph 1 FA 2007 and have a look at HMRC manuals CH84520 et seq.

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By WhichTyler
26th Mar 2012 17:40

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?

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