A client has a lot of sales paid for by card and quite frequently the customer has cash back as well. When the card sale and cash back are paid into the client`s business bank account, I give the cash back the nominal code of 4009, I use Sage Line 50 and this is the relevant code for cash back. The problem is that the Sage program includes the cash back in the Sales figure. I have checked with HMRC and they say that cash back should not be included in the Sales figure. Has anyone else encountered this problem and if so how have they resolved it. I would appreciate some help and advice.