When working out a final fee to charge a client do colleagues record a provision for due care and attention throughout the tax year or do colleagues assimilate this time, which quite frankly is outside the charge for accounts. As colleagues know some clients contact far more than others and some clients have more complicated businesses.
Most times I assimilate and do not charge extras for extra time spent but sometimes I recognise that this is costing me when adding up for all clients. Especially when you consider the cost and increasing cost of software. I suppose one way is to have a higher hourly rate?