When SA came in we quickly stopped submitting accounts and comps with tax returns. I am aware of the arguments in favour of doing so, and also of HMRC's dislike of attachments and enclosures. Does anyone still routinely submit accounts and comps with SA returns? If so, have they any evidence that this has reduced the incidence of enquiries (or at least reduced their impact)? What do the large(st) tax practices do?
Nigel Harris
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We dont send anything
My small practice doesnt send any attachments with tax returns and a friend of mine in a large practice says his firm dont do so.