From HMRC's BIM:
Cost of setting up a registered pension scheme
The costs of setting up a registered pension scheme are not treated as revenue expenditure under the legislation for contributions to a scheme. As capital expenditure they are therefore not allowable deductions, on the authority of Atherton v British Insulated and Helsby Cables Ltd  10TC155 and Rowntree and Co Ltd v Curtis  8TC678. See BIM35000 onwards for guidance on the capital/revenue divide.
Thank you - its not an LLP
Just called them again as we cannot file and was told that they thought they had fixed it but the service is only working intermittently and therefore we should keep trying!
Thank you - very useful. The 'invoice' is in the name of the individual and no reference is made to the company
No - this is a sole trader with just one year of trading. I disagree that there is no risk - it may be minimal but there would be no point in asking for an opinion if a lender didn't reserve the right to rely upon it at some point. I've no problem with providing projections but, particularly only one month into the second year of trading, they are guesswork, particularly given the nature of the client's business (health and beauty) and I was being asked to certify them as 'likely to be achieved' by the broker.
AAM unable to help
I have just had a call from the AAM department telling me that 'in the current climate' given their postal backlog (???) there is nothing they can do (even allowing for client hardship)
Fair point. The refund was generated when we found a major error and filed an EYU on his behalf in the summer. He has cashflow issues and would like the money now - his monthly PAYE is only just over £1500.
Some very helpful points
Thank you VAT Doctor. I only got involved once the project was finished and he wanted help with what he thought would be an easy VAT claim on the basis that the building was listed. He bought almost all the materials himself, project managed the job and used other trades sparingly (I believe none was VAT registered). The 20% is what he has paid at various building suppliers. He himself has never been VAT registered. The overall project cost in excess of £450k so the B&B option wouldn't be available. I guess he is stuffed but I just wanted to check whether I had considered all possible options.
An aside . . .
I got the new agent to chase them up. Turns out their new accountant has a conviction for fraud, and is a disqualified director. I guess he is not practicing as a member of a professional body . .
Client has all but disppeared
Thanks for the advice. I have left various messages for the client over the past 12 months but no response - otherwise of course I would have called and sorted this out without needing to post to Accounting Web.