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As a professional accountant for many years it is with some embarrassment that I have to say I can hardly understand a self-assessment tax return (form SA100). I would also suggest that none of my clients can most of whom cannot even locate the signature page. It seems to me that it would be far better if I just printed out a schedule of data showing the various sources of income with details of account numbers and asked clients to sign that as a proxy for signing form SA100. This would have the advantage that both the client and the accountant would easily understand the information contained in the return.
Would this be acceptable to HMRC and my professional indemnity insurers?
Query 19 435 – Old Hand.
Reply by Bramble
TMA 1970 requires a declaration that a return is correct and complete.
TMA 1970 s...
