Readers’ forum: Should I provide additional information in tax return?

I am currently preparing my client’s accounts and computations for the year to 31 December 2022. Normally the cost of repairs is relatively insignificant but in 2022 the total expenditure was much higher than usual. I’ve discussed this with my client and I am satisfied that the expenditure does fall on the right side of the repairs/improvements line.

My question is whether or not I should make any additional disclosure in the return – either in the computation itself or in the white space. If I draw attention to the figure in this way it might suggest to HMRC that I am nervous about the deductibility and thus prompt HMRC to open an enquiry. While I am sure that any enquiry would vindicate my position I would clearly prefer not to put my client though the hassle and expense of an enquiry in the first place.

What would readers...