Advice on Self Employed Please

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    Can anyone point me in the direction of the guidance or regs pertaining to this please?
    Where self employed claimants provide ‘certified’ accounts are we within our rights to request reciepts of specific items/outgoings?

    We have always worked on this premise where we need clarification or are dubious but now have a claimant telling us that we should be accepting the accounts due to the fact that they are ‘certified’. We should not be questioning them further?

    Any thoughts would be gratefully received, thanks.


    When it comes to verification, you can request any documents, certificates, etc that you reasonably require – HB reg 86. “Certified” doesn’t meam much, normally just that the claimant has paid someone to stamp the accounts for them. If the figures are reasonable you could accept them without any further verification. If the claimant is refusing to provide something that suggests something is fishy. Appropriate inferences can be drawn where the claimant refuses to provide information or evidence.


    I think the phrase is ‘reasonably incurred’. If you consider that an item of expenditure is excessive, yes you can obtain further information to decide wether or not it can be allowed as a deduction. I think that most of the self employed have the misconception that we should accept the informaton as submitted to the Inland Revenue. Ask away!

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