HM Revenue & Customs

Who should complete the declaration

If an authorised tax agent or other professional advisor (an 'agent') is making the return on behalf of the chargeable person, the declaration must be completed by that agent.

Please note: Agent authorisation, whether online or paper, will not transfer any of your client's legal obligations to you.

Inaccuracy penalties - for more information follow the link below to GOV.UK 

Penalties for inaccuracies in returns and documents