Make the evidence behind company tax figures easier to follow.

Review the supporting file with a clear purpose

Tax figures are easier to explain when the underlying records can be located and understood. Yudey helps review a defined Corporation Tax evidence set, identifying what is present and what still needs attention. The service can support a forthcoming return, an adviser handover or a concern about selected transactions. We begin with the period and the question rather than assuming a full investigation is required.

The written scope identifies record categories, review depth and the professional input needed. An evidence review is different from preparing a return, auditing accounts or representing the company in an HMRC enquiry. If official correspondence has already arrived, its wording and dates may change the appropriate engagement. We clarify that before treating the matter as a routine preparation exercise.

Connect computations with source information

The agreed work can organise accounts, tax computations, asset schedules and selected supporting documents. We ask how figures were derived and whether the final version is identifiable. The official guidance explains the need to retain company financial records and information supporting accounts and tax returns. ^[1] Our review can make that evidence easier to trace within the selected scope.

A figure appearing in two spreadsheets is not necessarily independently supported. We compare references and identify where an amount depends on a missing invoice, agreement or explanation. Where the evidence is incomplete, the report records the limitation. It does not infer that a claim is valid simply because it was made before, or that a missing file proves the original treatment was wrong.

Examine continuity and unusual transactions

Balances carried between periods may require supporting schedules and a clear history. We can identify inconsistencies between previous computations, current records and the explanations supplied. If the company changed systems or advisers, we ask what was transferred and what remains outside the current file. The review can then distinguish a handover gap from a question about the underlying calculation.

Selected loans, capital expenditure and related-party transactions may need more context than a ledger description provides. We identify the documents and business facts relevant to the enquiry. Assessing the tax treatment itself may require an expanded professional scope. The evidence review should not silently become a complete tax opinion on every transaction encountered in the records.

Keep findings proportionate to the evidence

The output can separate missing records, inconsistent amounts and substantive questions requiring further advice. Each finding can reference the relevant period or transaction and suggest the next information request. This helps the company assign work without turning every administrative gap into an allegation or assuming that all missing evidence can be recreated from memory.

We also identify where information belongs to another adviser or system. Requests to third parties require your authority and suitable handling arrangements. We do not make admissions to HMRC or contact former advisers automatically as part of compiling a report. If the scope includes correspondence, the recipient, purpose and approval process are agreed before it is sent.

Prepare the next tax workstream

Your handover can include an evidence index, a query list and priorities for return preparation or further review. It records what was considered and what remains unresolved. That information can help a tax professional focus on the material questions without implying that the file is complete in areas outside the engagement.

Historical amendments, specialist claims and enquiry responses are separately identified. A report that flags an issue does not amend a return or change the company's tax account. We clarify the proposed next step and any further fees before implementation. Where a filing or response date is approaching, responsibility for monitoring it is expressly agreed rather than assumed from the existence of the review.

Agree the scope and cost

Fees depend on the periods, record volume, complexity and condition of the supporting file. The GBP quote states applicable VAT and any additional professional analysis. Start with the company, periods and specific concern, plus any deadline or correspondence. We will agree a proportionate document request and protected sharing method before receiving detailed computations or sensitive transaction records.