I have a client where they are a UK branch of an overseas company. We will be submitting a tax return for the branch however the client has said thy won't be able to produce a set of accounts to submit with the return. They have provided us with information they believe they need to include in the return (primarily in the form of spreadsheets) but there is nothing which we believe would be suitable to submit to the revenue as a 'set of accounts'. We could submit the accounts of the overses company, but of course there will be no numbers in those which will tie to he tax comp for the branch. Is it OK to just submit the company's accounts rather than some some which support the branch results? I never really know where to look for the answers - HMRC's manuals aren't shedding any light for me!