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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: working the case: unsatisfactory bookkeeping

A precise definition of unsatisfactory bookkeeping cannot be given. However the following are examples of more obvious features which should be fairly easy to spot.

  • untidy and unanalysed records such as a box full of invoices, bank statements, cheque stubs and so on, not supported by an analysis book such as ‘Simplex’
  • analysis books not completed regularly - a system whereby the books are written up more than four weeks after the event is not as reliable as books completed contemporaneously
  • cash books not written up in date order indicating that the books may have been written up from the bank statements
  • significant unanalysed and un-vouched round sums.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

These examples are not exhaustive and in any reports to the SA or CT caseworker on the Cross Tax Referral stencil COG915100. Particular note should be made in cases where two or more unsatisfactory features occur in combination.