As a sole trader, do I need to supply my accounts to the CSA?

September 15, 2012

The CSA have written to me asking for me to send them my account books, as I’m self employed. I believe that as I’m a sole trader, I do not have to declare my account books to anyone. Of course unless customs & revenue asked for them, but that is a totally different situation.

They asked for my 1st 3months trading balance which I supplied them, but no they are basically saying they will not accept what I have given them as a figure.

Do I need to supply these account books?


  • KMcQ80 says:

    Sounds odd.
    I always thought the CSA had access to details of your income via HMRC.

    Contact your accountant for advice in advance.
    Your accounts are private and a matter between you, your accountant and HMRC.

  • chall says:

    Patrick Mcfeeley,

    Have been SE for less than a year?

    It isn’t so unusual for a SE person to be asked to provide evidence of business receipts and expenses eg; business books, receipts of bills, bank statements, records of wages paid, Revenue forms and VAT bills.

    If you refuse to furnish the CSA with the info they have requested, they will possibly deem you non compliant, in which case they may attempt to obtain the info via other means and may impose a default maintenance rate, which may result with you either over or under paying.

    chall ~ afairercsaforall

  • John says:

    This is not totally true, I have had the CSA threaten to contact my account and stated that he has a legal obligation to answer any questions they want to ask. This only applies if the accountant is legally acting for you and you’ve signed all the docs to say so. If the accountant is more a financial advisor and you’ve never signed anything to say he’s acting for you then they can ask but he can refuse to talk to them.

    With all this though they are basically probing you to find something they can point at as some form of non compliance and apply a default payment presumably to be reassessed at a later date upwards but from their point of view at least they have got something and you are in their system.

  • John says:

    To add also no they don’t seem to have access to HMRC records as they have asked for mine, again I couldn’t work out if this was part of some trap they were trying to set up so they could use it as an example of non compliance. I provided mine as I didn’t have anything to hide but I wish they would have just asked for all this info four months ago.

    When they do have access to HMRC records which is what I believe the new system will give them it should make everyone’s life a lot easier and the whole assessment process much quicker and easier, here’s hoping anyway.

  • darren says:

    Become a limited company then they can only go against your wage not the company proffits.

    I didn’t know about my son until about 2 years ago I have never refused to make payments but the csa can be very fretening to a company success and do undeerstand I don’t think you should try to avoid the csa but you do need to protect the interest of your compny and its accounts.

  • darren says:

    Tbh the csa are lazy and dont like chasing people so they will do what ever easy with them which mean if they want they can have you in court with in 14 days of applying so if your going to work with them you have give them the details quick they also live in there own rules and if you p them off they will try there best to make you pay more than you have too I’m so glade this organisation is going

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