An annual income tax return does not begin on the filing screen. It begins by reconciling business results to the accounts, financial statements, supporting records and tax adjustments before the final position is approved.
Before the return: where do gaps appear?
We review the relationship between the trial balance, financial statements, revenue, expenses and tax-sensitive accounts, then identify balances that require explanation or adjustment before filing.
Review inputs
- Business data and the tax period under review.
- Trial balance, accounts and financial statements available.
- Revenue, expenses and balances requiring tax treatment.
- Prior filings or adjustments where relevant to the current position.
Professional output
The objective is an understandable, reviewable filing position: figures linked to source data, open matters identified and clear steps before approval or submission.
The annual return requires a view of the file as a whole, not a year-end collection of figures.