HM Revenue & Customs

As an agent, do I need to obtain a declaration and keep a copy of my client's Company Tax Return before I submit it online?

If your client is a company, you can complete the declaration on their behalf and submit the return if both the following conditions are met:

You, or your client, should keep a copy of the Company Tax Return and declaration, for the same duration as other records relating to the accounting period. You can choose to keep either a paper or electronic copy with an electronic signature.