Introduction

Acknowledgements

Acknowlegdement is given to Peats Accountants, Poole, for the source material.

Crown Copyright material is reproduced with the permission of the Controller of HMSO and the Queen's Printer for Scotland.

Introduction to Subject

It is a legal requirement to keep sufficient accounting records to explain the entries on your Self Assessment Return. Keeping proper records will make it easier for your accountant to complete your return, thereby saving you money on accountancy fees. Also if you are one of the unfortunate ones selected for an enquiry by HM Revenue & Customs (HMRC), then good accounting records will enable them to bring it to a speedy conclusion.