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HMRC internal manual

Enquiry Manual

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HM Revenue & Customs
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Information Powers: TMA70/S20: Accountant's Working Papers: Specimen Letter Examples

The examples give sample wording to be included in the request for linking documents EM10155.

Example 1

…the following entries in your client’s accounts for the year ended 30 September 2000

Sales £751,236

Debtors £ 5,116

Creditors £118,052

Repairs £218,536

Personal Drawings £ 7,042

Example 2

…all the entries in your client’s accounts (ie Profit and Loss Account and Balance Sheet) for the year ended 30 September 2000.

Example 3

…the following entry in your client’s tax return for the year ended 5 April 2000

Capital Gains £235,000