Director's expense claim not allowed by previous accountant, goes back 3 years

Monsoon

Morning

I have one that I can't get my head round.

I've taken on a Ltd Co client, and their previous accountant got them landed with a whopping tax bill, which they never explained to them, seems suss to me, and the company is now in difficulty.

There was a large expense claim which my client wanted to be put through, but which the previous accountant just dismissed out of hand, even though it's fine (won't go into it, I'm happy it's fine). This will greatly help the tax position, but it goes back 3 years.

I know I can put the whole expense claim from 3 years in now (essentially, resubmit it), however there should have been an accrual in the previous set of accounts, but there wasn't because the accountant didn't put it in.

What's the best way of treating this without re-opening prior years (and my mind has gone blank on time limits; I know Personal SA is 1 year from filing, is the same for CT?)?

Essentially, the expense claim did go in on time, but was omitted from the accounts. I don't feel I can just stick 3 years in one year, but what are the realistic other options?

Also, given the mess that's been made, I'm going to advise to close this company and start a new one anyway, after paying off all liabilities.

Thanks.

Monsoon

I'm so full of fail today haha.

Time limits for amending
http://www.hmrc.gov.uk/ct/managing/company-tax-return/amend.htm#2

If it's out of time, the usual Overpayment relief applies
http://www.rossmartin.co.uk/index.php/penalties-a-compliance/427-overpayment-relief-formerly-error-or-mistake

And, I really should amend prior returns So that's what I will do.

Hey ho!