A bit of a debate going on just now in the office as to what actually needs approved by the client.
It’s a corporation tax return that has kicked this off although I think the same principal applies to personal returns. I never send the IR marked return for approval. I only ever send the computation and CT600, and this is approved through our portal.
I can see the rationale behind sending the IR mark – it proves nothing has changed from what the client has approved. But that same thing can be proved by looking at the non-IR marked return they approved and comparing it to what was submitted.
CIOT guidance only says “A member should obtain evidence of the client’s approval of the filing in electronic or nonelectronic form.”
The CT600 guide says: “Before the return is sent, the agent must make a copy of the information and receive confirmation from the proper officer or other person authorised to act for the company that the information is correct and complete to the best of that person's knowledge and belief.”
So there doesn’t appear to be any requirement to have the IR return approved – so long as you have proof that the information you send has been approved by the client.
Does anyone know if there are any requirements set down in law?