I agree with SteLacca’s pragmatic sentiments but only to an extent. Why exactly are HMRC taking this line -is it because they are out of time to raise an enquiry into the company? If so I would temper SteLacc’ suggestion to ask why they have taken this devious (uneducated) approach.
If after weighing up the pros and cons (e.g. if they were still in time to raise an enquiry into the company’s accounts) of not responding to them my inclination would be to respond along the lines that the second question cannot be seen to be relevant to your clients personal tax return and is not a reasonable first party question or request for information to check your clients tax position.
It is of course possible that your client hasn’t told you about something that is relevant to his taxable benefits and therefore before putting your head in the noose I would question him closely to test out whether there were any matters that you missed or was not aware of when you compiled the company accounts ( after all you weren’t commissioned I assume to carry out an audit and something might have slipped thru).
If of course you then become aware of a shortcoming you (and the client) would be duty bound to correct the error ( or if you don’t then it would clearly be DELIBERATE tax evasion if eventually determined). If they are on the chase for that unpaid tuppence worth remember they have the resources to take as much time as they need and your client needs to sleep at night.
regards and hope this helps
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