Introduction
Many landlords say the same thing when they get in touch:
“I’ve done everything myself. I just want an accountant to check it.”
On the surface, this sounds reasonable.
In reality, it misunderstands how HMRC compliance works – and why Accountants can’t simple “check” figures without reviewing them properly.
This misunderstanding is where HMRC problems often begin.
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You can continue reading the full written guide below
Records Are Not the Same as Compliance
Having:
- A spreadsheet
- Receipts
- Bank statements
does not mean your tax position is correct.
HMRC are not assessing how organised you are.
They are assessing whether:
- all income has been declared
- expenses have been treated correctly
- the figures comply with tax rules
Organisation does not equal compliance.
Why HMRC Don’t Care That You’re Organised
HMRC do not reward effort.
HMRC test:
- Accuracy
- Consistency
- Correctness across years
They do not give credit for effort.
A well-presented error is still an error.
From HMRC’s perspective, it does not matter whether:
- you prepared the figures yourself, or
- you used a spreadsheet, or
- you believed you were doing the right thing
If the numbers are wrong, the liability still exists.
This is particularly common where landlords never registered for Self Assessment because they assumed HMRC would tell them — something I explain in I Never Registered for Self Assessment – What Happens If HMRC Find Out?.
Why Accountants Can’t “Just Check”
When an accountant submits figures to HMRC, they are doing more than passing information on.
They are confirming that:
- the figures have been reviewed
- reasonable checks have been carried out
- the treatment is appropriate
If HMRC later ask:
“Were these figures reviewed?”
the answer must be yes — and it must be defensible.
That responsibility cannot be me by a quick glance.
Common Errors HMRC Challenge
HMRC frequently challenge issues such as:
- Personal costs included as business expenses
- Capital costs claimed incorrectly
- Rental income reported in the wrong year
- Private use ignored
- Incomplete income reporting
These errors are common precisely because they are not obvious to non-professionals.
The errors are as a result of misunderstanding what is and isn’t allowable — an issue I cover in more detail in Not an Expense: Common Things Self-Employed People Try to Claim (That HMRC Will Reject).
What HMRC Ask When Things Go Wrong
When HMRC open a compliance check, they often ask:
- Who prepared the figures?
- Whether they were reviewed?
- What checks were carried out?
Saying “I did it myself” does not reduce penalties or exposure.
In some cases, it makes matters worse.
This often becomes an issue after HMRC have already made contact, particularly following a nudge letter — something I explain in What HMRC Do After You Reply to a Nudge Letter (Landlords).
What a Proper Review Actually Involves
A proper review is not about retyping numbers.
It involves:
- Checking income completeness
- Reviewing expense treatment
- Looking across multiple tax years
- Identifying HMRC risk points
- Challenging assumptions
This is what protects you – and why review work is not a box-ticking exercise.
Final Thought
If you want someone to stand behind your figures, they must review them properly.
That protects you, not just the Accountant.
If you’d like professional help reviewing your position, you can book a paid diagnostic consultation with us to understand your next steps.