Can A Dunfermline Accountant File My Return On My Behalf?

Can a Dunfermline Accountant File Your Return? What You Need to Know in 2025

Picture this: You’re sat at your kitchen table in Dunfermline with a mug of tea, a shoebox full of receipts, and the uneasy feeling you might be paying more tax than you should. You’ve found a local accountant who seems friendly and competent — but can they actually file your tax return for you so you don’t have to wrestle with HMRC yourself? And if so, what does that involve?

Let’s get straight to the point — yes, a Professional tax accountant in Dunfermline can file your return on your behalf, whether it’s a Self Assessment tax return, a company Corporation Tax return, or even a VAT return. But there’s a process, a legal framework, and your own responsibilities to consider before you hand over the keys to your tax affairs.

How It Works: Authorising a Dunfermline Accountant

In the UK, accountants can file tax returns for you only if they’re authorised agents with HMRC. This isn’t just a handshake agreement — HMRC needs you to officially appoint them.

Here’s the typical process:

1. Choose your accountant – make sure they’re a member of a recognised body such as ICAS (Institute of Chartered Accountants of Scotland) or ACCA.
   
2. Authorise them through your Government Gateway account – you’ll get an ‘authorisation code’ from HMRC, which you must give to your accountant within 30 days.
   
3. Your accountant accepts the authorisation – after this, they can act on your behalf, file returns, and speak to HMRC for you.
   
4. You retain legal responsibility – even if they file it, the accuracy is still legally on you.
   

Be careful here — I’ve seen clients assume “my accountant filed it, so I’m in the clear.” That’s not how HMRC sees it. If there’s an error, they’ll write to you first, not your accountant.

2025/26 Tax Bands: Scotland vs Rest of UK

Since you’re in Dunfermline, you’re under Scottish Income Tax rules for earned income (employment, self-employment, pensions).
Scottish bands are different from England, Wales, and Northern Ireland, but savings interest and dividends still use UK-wide bands.

Here’s where things stand for 2025/26:

Band (Scotland – earned income)	Taxable income	Rate
Starter rate	£12,571 – £14,732	19%
Basic rate	£14,733 – £25,688	20%
Intermediate rate	£25,689 – £43,662	21%
Higher rate	£43,663 – £75,000	42%
Advanced rate	£75,001 – £125,140	45%
Top rate	Over £125,140	48%

And for National Insurance Contributions (NICs) (same UK-wide):

Class 1 Employees	Rate (2025/26)
Up to £12,570	0%
£12,571 – £50,270	8%
Above £50,270	2%

(Rates verified against HMRC August 2025 guidance. Personal Allowance frozen at £12,570 until April 2028.)

Who’s Actually Liable? You Are

Think of it like having someone post a letter for you. If they drop it in the wrong box, the postman won’t get the blame — you will. HMRC’s view is crystal clear: the taxpayer is responsible for the information in their return.

That means:

• Check all figures before your accountant submits them.
  
• Keep your own records (payslips, P60, bank statements, receipts).
  
• Store copies of submitted returns and HMRC acknowledgements.
  

What If You’re Employed in Dunfermline But Have a Side Hustle?

This is one of the most common scenarios I see in my practice. Let’s take Fiona, a Dunfermline school administrator earning £28,000 PAYE, who also earns £6,000 from selling handmade jewellery online.

Here’s how her accountant might handle it:

1. Pull PAYE income and tax paid from her P60.
   
2. Add self-employment income and deduct allowable expenses (say £1,200).
   
3. Apply Scottish rates to her total earned income.
   
4. Ensure Class 2 & Class 4 NICs are calculated for her self-employment.
   

Worked example (simplified):

Source	Amount
PAYE salary	£28,000
PAYE tax deducted	(£3,686)
Self-employment income	£6,000
Expenses	(£1,200)
Net self-employment	£4,800

Total earned income = £32,800.
Taxable after personal allowance = £20,230.
Split across bands:

• £2,162 at 19%
  
• £10,955 at 20%
  
• £7,113 at 21%
  

Add NICs:

• PAYE NIC via employer.
  
• Class 2 NIC at £3.45/week.
  
• Class 4 NIC at 8% on profits above £12,570.
  

The accountant can submit all this through HMRC’s system on Fiona’s behalf — but Fiona should still eyeball the draft figures to make sure her side hustle numbers are right.

Authorisation Tip: Avoid Giving Away Your Gateway Login

Some taxpayers still hand over their own HMRC login to their accountant. Don’t.
The professional, compliant way is:

• You log in yourself to approve the link.
  
• Your accountant uses their agent services account.
  This keeps your login secure and avoids any GDPR headaches.
  

Common Myths Busted

1. “If my accountant files it, I can’t get penalties.” – False. You can.
   
2. “They’ll automatically claim every relief I’m entitled to.” – Not unless you’ve told them about all your income and expenses.
   
3. “Scottish tax rules apply to all my income.” – No, savings and dividend income still follow UK-wide bands.
   

Local vs Remote Accountant: Does Location Matter?

You don’t have to use a Dunfermline accountant, but there can be advantages:

• They’ll be familiar with local industries (e.g., engineering, oil & gas supply chain work, public sector jobs).
  
• They may know about regional grants or reliefs.
  
• In-person meetings can make complex scenarios easier to explain.
  

That said, many of my clients have never met me in person — we do everything securely online.

Checking the Numbers: How to Verify Your Accountant’s Work Before It Goes to HMRC

None of us loves tax surprises, but here’s how to avoid them — check the figures before your accountant hits “submit” to HMRC. This isn’t about mistrusting your accountant; it’s about making sure the data they’ve been given (by you, your employer, banks, or HMRC) is complete and accurate. In my 18 years of advising clients, I’ve seen too many cases where the problem wasn’t a dodgy accountant — it was missing information or an incorrect tax code.

Why Double-Checking Matters

Imagine you’ve just paid an unexpected £1,200 to HMRC because your PAYE code under-collected tax all year. Or worse — you’ve been refunded £800, only for HMRC to claw it back with interest 18 months later. Both have happened to real clients, and in both cases the error could have been spotted at the draft stage.

Here’s the thing: your accountant works with the numbers you give them. If your P60, P45, or bank statements have gaps, HMRC will see it eventually — and they’ll want their money back.

Step-by-Step: Checking PAYE Income

If you’re an employee, most of your income data comes from your employer to HMRC directly via RTI (Real Time Information). But mistakes happen.

How to verify PAYE figures before submission:

1. Get your P60 (end-of-year certificate) from your employer — this shows your total taxable pay and tax deducted for the tax year ending 5 April.
   
2. Log in to your HMRC Personal Tax Account — compare HMRC’s records to your P60.
   
3. Check your tax code — does it match your latest payslip? If it looks odd (e.g., BR, 0T, or emergency code), flag it.
   
4. Confirm benefits in kind — if you have a company car, medical insurance, or other perks, make sure the P11D values are included.
   

Common red flag: Two jobs in one year, but only one shows in the tax account — this can lead to underpayment if both used the full Personal Allowance.

Step-by-Step: Checking Self-Employed Figures

If you’re self-employed in Dunfermline — whether as a sole trader, freelancer, or gig worker — you have more moving parts.

Checklist for self-employed income verification:

• Sales records – do the totals in your return match your bank deposits (minus non-business receipts)?
  
• Expenses – are all legitimate business costs included? Think: home office proportion, professional fees, subscriptions.
  
• Capital allowances – if you bought equipment, has your accountant claimed the Annual Investment Allowance or Writing Down Allowance correctly?
  
• Mileage – if you use a car, check whether you’re using the simplified rate (45p/25p) or actual costs method.
  
• Losses – if you made a loss last year, has it been carried forward or set against other income?
  

Worked Example: PAYE + Self-Employed

Take Mark, a Dunfermline IT consultant with a full-time job (£40,000 salary) and part-time freelance work (£12,000 turnover, £3,000 expenses).

Step 1: Verify PAYE

• P60 shows £40,000 taxable pay, £4,986 tax deducted.
  
• HMRC account matches — good.
  

Step 2: Verify self-employment

• Bank records show £12,050 freelance deposits — £50 is from a personal loan repayment, so correct turnover is £12,000.
  
• Expenses: £3,000 including software licences, conference tickets, broadband proportion.
  

Step 3: Apply Scottish rates (earned income)
Total earned income = £40,000 + £9,000 (net freelance) = £49,000.
Taxable after £12,570 allowance = £36,430.
Split across Scottish bands:

Band	Taxable amount	Rate	Tax
Starter	£2,162	19%	£410.78
Basic	£10,955	20%	£2,191.00
Intermediate	£17,973	21%	£3,774.33
Higher	£5,340	42%	£2,242.80
Total			£8,618.91

Add:

• Class 2 NIC: £3.45/week = £179.40.
  
• Class 4 NIC: 8% on profits above £12,570 (from combined earnings), careful calculation needed here.
  

Mark’s accountant submits these figures — but Mark can see they align with his records.

Scottish Quirks to Watch For

Intermediate rate creep: If you’re hovering around £25,688–£43,662, that 21% rate is easy to underestimate.
Advanced rate: New in recent years, kicks in at £75,001 — important for directors paying themselves high salaries in Scotland.
Savings and dividends: Still taxed at UK rates; Scottish rules don’t apply.

Emergency Tax and Multiple Jobs

If you start a new job without giving your P45, you might be put on an emergency code (1257 W1/M1 or 0T).
Tip: Check your early payslips in a new job — if the tax code looks wrong, tell both your employer and accountant immediately.
If you’ve got two jobs, make sure your Personal Allowance isn’t being applied twice — otherwise HMRC will bill you later.

Common Self-Employed Pitfalls

• Unreported platform income: Uber, Etsy, Airbnb earnings are all taxable.
  
• Mixed-use expenses: Only the business proportion is allowable — e.g., internet at 50% if used equally for business and personal.
  
• Late expense claims: You can still claim for certain pre-trading expenses if they’re within 7 years of starting.
  

Table: PAYE vs Self-Employed Tax Checking

Step	PAYE Employee	Self-Employed
Verify income	P60/P45 & HMRC account	Sales records, bank deposits
Check tax code	On payslip & HMRC account	N/A (but check any PAYE jobs you also have)
Benefits in kind	P11D or payroll inclusion	N/A unless employed too
Expenses	N/A for tax calc (employer handles)	Deduct allowable business costs
NICs	Class 1 via payroll	Class 2 & 4 calculated on profits
Capital allowances	N/A	Apply if buying equipment
Losses	N/A	Carry forward/back depending on strategy

Pre-Submission Checklist (Print This Out)

Before your accountant files your return, run through this:

1. Does your income match your P60, P45, payslips, and bank records?
   
2. Are all benefits in kind included (car, health insurance)?
   
3. Have all business expenses been claimed and supported with receipts?
   
4. Has your accountant included all income sources — jobs, self-employment, rental, interest, dividends?
   
5. Are the correct Scottish bands and rates applied to earned income?
   
6. Have savings/dividends been taxed at UK rates, not Scottish?
   
7. Have NICs been calculated correctly for your class?
   
8. Does HMRC’s Personal Tax Account show the same figures?
   
9. Have any losses been carried forward/back where beneficial?
   
10. Have you reviewed the final tax liability/refund and understand it?

Making It Work for Your Business or Side Hustle

Now, let’s think about your situation — if you’re running a business in Dunfermline, or juggling PAYE with a side hustle, your accountant’s role isn’t just about filing the numbers. Done right, they can help you legally reduce tax, avoid HMRC headaches, and make sure every pound you’ve earned is working for you.

In my experience with Scottish clients, this is where the biggest wins — and the biggest mistakes — tend to happen.

Limited Company Directors: Beyond the Salary

If you’re a company director, you’re wearing two hats: employee and shareholder. Your accountant can file:

• Corporation Tax return (CT600) via HMRC’s corporation tax service.
  
• Self Assessment for you personally.
  
• Payroll submissions to handle your director’s salary.
  
• Confirmation Statement and accounts with Companies House.
  

Salary vs Dividend Split in 2025/26 (Scotland)

With the Personal Allowance frozen at £12,570 and dividend allowance cut to £500, the margin for error is tighter than ever.

Example: Director takes £12,570 salary and £37,000 in dividends.

• Salary taxed under Scottish bands (earned income).
  
• Dividends taxed at UK rates:
  
  • Basic rate: 8.75%
    
  • Higher rate: 33.75%
    
  • Additional rate: 39.35%
    

Tip: A well-advised split can minimise NICs and keep you in lower bands, but push too much dividend and you’ll hit the higher rate quickly.

High Income Child Benefit Charge (HICBC)

Be careful here — I’ve seen clients trip up when their “adjusted net income” tips over £50,000. For every £100 above, you repay 1% of the child benefit received, wiping it out completely at £60,000.

For Scottish taxpayers, higher bands kick in sooner, meaning HICBC can creep in at lower take-home pay than you might expect.

Example:

• Salary: £45,000 (Scottish intermediate + higher bands).
  
• Dividends: £7,000.
  Adjusted net income: £52,000 → repay 20% of child benefit received.
  

Your accountant can calculate this, but you need to tell them about all your income sources.

Handling Multiple Income Streams

Whether it’s:

• PAYE job
  
• Self-employment
  
• Rental property
  
• Dividends
  
• Savings interest
  

… each has different rules.

Worked Example: Mixed Income (2025/26)
Lisa, in Dunfermline, earns:

• £30,000 PAYE (Scottish)
  
• £10,000 net self-employed profit
  
• £2,500 savings interest
  
• £3,000 dividends
  

Her accountant needs to:

1. Combine PAYE + self-employed for Scottish earned income bands.
   
2. Apply UK-wide savings and dividend allowances.
   
3. Calculate NICs for both employment and self-employment.
   
4. Factor in any Marriage Allowance transfer or gift aid donations.
   

Rare Cases Accountants Can Handle for You

• Marriage Allowance transfers (if one spouse’s income < £12,570).
  
• Remittance basis for foreign income (only for non-doms — specialist area).
  
• Loss relief: Setting property or trading losses against other income to reduce tax.
  
• Overseas workday relief for those splitting work between Scotland and abroad.
  

Table: Common Tax-Saving Opportunities (2025/26)

Opportunity	Who It Applies To	Potential Saving
Claiming home office proportion	Self-employed & company directors	£100–£1,000+
Salary/dividend optimisation	Company directors	£100s–£1,000s
Capital allowances on equipment	Businesses with large purchases	Tax deferral / saving
Marriage Allowance transfer	Couples, one under allowance	£252/year
Pension contributions	Anyone	Tax relief up to 45%
Gift Aid donations	Higher-rate taxpayers	20–28% on donation
Loss carry-back	Businesses with losses	Immediate tax refund

Step-by-Step: Claiming a Refund for Overpaid PAYE or Self Assessment

1. Check HMRC Personal Tax Account — look for “tax calculation” or “P800” letters.
   
2. Confirm overpayment source — incorrect tax code, duplicated allowance, or estimated payments on account.
   
3. Submit claim — online via your account or through your accountant.
   
4. Wait for HMRC processing — usually 5–12 working days for bank payment.
   
5. Record the refund — keep it in your tax records in case of future query.
   

Case Study: Side Hustle Refund Win

James, a Dunfermline civil servant, earned £34,000 PAYE and £5,000 from weekend photography. His accountant filed his return and spotted that HMRC had already collected Class 1 NIC on PAYE but incorrectly added full Class 4 NIC on the side hustle without the lower profits threshold adjustment. By correcting it before submission, James avoided overpaying £410.

Summary of Key Points

1. Accountants in Dunfermline can file your tax return if you formally authorise them via HMRC’s agent process.
   You remain legally responsible for accuracy.
   
2. Scottish income tax bands differ from UK-wide savings/dividend bands, so calculations must separate earned and unearned income.
   
3. Check all PAYE and self-employed figures before submission by comparing P60s, HMRC accounts, and business records.
   
4. NICs are separate for employment and self-employment, and errors here are common in mixed-income cases.
   
5. Emergency tax codes and multiple jobs can cause under/overpayments — catch these early.
   
6. Limited company directors benefit from careful salary/dividend planning, but 2025/26 allowances are tight.
   
7. High Income Child Benefit Charge can affect Scottish taxpayers sooner due to lower higher-rate thresholds.
   
8. Multiple income sources require precise separation of Scottish vs UK-wide tax rules for correct calculation.
   
9. Tax-saving opportunities like capital allowances, Marriage Allowance, and pension contributions can save significant amounts if claimed.
   
10. Refunds for overpaid tax are easiest to secure when issues are spotted before submission — your accountant can process them quickly if given full, accurate data.
    

FAQs

Q1: Can a Dunfermline accountant handle both my personal and company tax returns at the same time?

A1: Well, it’s worth noting that many accountants here in Dunfermline are set up to file both, but they’ll need separate HMRC authorisations for you personally and for your company. In practice, I’ve had clients sign both sets of forms in one meeting, so it’s straightforward if you keep your business and personal records tidy. Just remember — the deadlines differ, so don’t assume one covers the other.

Q2: Is it possible for an accountant to fix a return that’s already been submitted to HMRC?

A2: In my experience with clients, the key is acting quickly. If your accountant realises something was missed — say, a rental income figure or a relief claim — they can file an amendment within 12 months of the deadline. After that, it gets trickier and you might need to go through an overpayment relief claim, which takes longer and involves more HMRC scrutiny.

Q3: How does an accountant check if HMRC has my correct Scottish tax code?

A3: A good accountant will compare your payslips and P60 to HMRC’s internal records via their agent portal. I once had a client whose code was stuck on a BR rate from a temp job three years prior — we spotted it because the payroll deductions didn’t match the Scottish starter and basic bands. Catching that early stopped an overpayment snowball.

Q4: Can an accountant in Dunfermline file my return if I’ve moved abroad mid-year?

A4: Yes, but they’ll need to know about your exact residency status and dates. If you left the UK part-way through the tax year, they might use the split-year treatment rules. I’ve had returning expats caught out because they assumed their old accountant’s PAYE data was enough — it wasn’t, and HMRC wanted to know about overseas earnings too.

Q5: What if my accountant makes a mistake on my return — am I still liable?

A5: Unfortunately, yes. Even if it was their typo or miscalculation, HMRC sees you as the responsible party. That’s why I tell clients to read their return like they’re checking a restaurant bill — you don’t need to know how to cook the meal, but you should spot if you’ve been charged for three starters instead of one.

Q6: Can an accountant submit my return without me seeing the final version?

A6: Technically, they could if you’ve given blanket authority, but any reputable accountant will show you the final draft before pressing submit. In my practice, I insist clients review and sign off in writing — it’s your legal record, after all.

Q7: Does an accountant need my bank interest details if HMRC already has them?

A7: Yes, and here’s why — HMRC’s data from banks can be patchy, especially for joint accounts or savings in smaller building societies. I had a Dunfermline couple where HMRC had only picked up one spouse’s ISA interest, leading to a mismatch until we manually corrected it.

Q8: Will my accountant know about local Scottish allowances or reliefs?

A8: If they’re experienced with Scottish taxpayers, absolutely. For instance, I once helped a small business owner claim relief on energy efficiency improvements through a Scottish government scheme — something a London-based accountant had overlooked.

Q9: Can an accountant claim a tax refund on my behalf?

A9: Yes, but they’ll need to be authorised for repayment work. In some cases, the refund can go to their client account and then be passed to you — though I generally advise clients to have it sent directly to their bank for transparency.

Q10: What happens if my accountant leaves their firm after I’ve authorised them?

A10: HMRC agent authorisation is tied to the firm, not the individual. So if your accountant moves jobs, you’ll need to re-authorise them at their new firm. I’ve seen delays here cause missed filing windows, so act quickly if you hear your accountant is moving on.

Q11: Can an accountant file my return if I have both PAYE and overseas rental income?

A11: Certainly, but they’ll need details in both UK and foreign currency, plus any withholding taxes paid abroad. I once had a teacher in Fife with a flat in Spain — we claimed foreign tax credit relief to avoid double taxation.

Q12: Do accountants in Dunfermline handle HMRC enquiries if I’m selected for a check?

A12: Most will, if you’ve authorised them, but the level of service varies. Some include enquiry handling in their fee, others charge extra. I tell clients to ask this upfront — HMRC checks can take months, and you’ll want your accountant on your side throughout.

Q13: Can my accountant correct National Insurance errors too?

A13: They can flag them and liaise with HMRC on your behalf, but NI records are sometimes handled by a separate HMRC team. I’ve chased more than one case where Class 2 contributions for self-employed clients didn’t appear, which could have affected their State Pension record.

Q14: What if I change accountants mid-year — who files my return?

A14: Whoever you authorise last with HMRC will have filing rights. If you switch in January, make sure your old accountant passes over all working papers — I’ve seen gaps when mid-year handovers weren’t tidy.

Q15: Can an accountant in Dunfermline handle late filings without penalties?

A15: Only if the return is filed before the HMRC deadline. Once the deadline passes, penalties are automatic unless there’s a reasonable excuse. I had a client stuck abroad during a family emergency — we appealed and got the fine cancelled, but that’s rare.

Q16: Will my accountant automatically claim the Marriage Allowance for me?

A16: Not unless you tell them you’re eligible. It’s a common miss — I’ve had higher-rate clients lose out because their spouse’s unused allowance wasn’t transferred, even though they qualified.

Q17: Can an accountant stop payments on account if my income drops?

A17: Yes, they can apply to reduce them — but be careful. If you underestimate, HMRC will charge interest. I helped a contractor in Dunfermline slash their payments after a big contract ended, freeing up cashflow just when they needed it.

Q18: Do accountants help with refunds for overpaid PAYE when I’ve had two jobs?

A18: Absolutely. In fact, that’s one of the quickest wins — I’ve had clients get hundreds back because two employers both gave them the full Personal Allowance in the same year.

Q19: Can an accountant in Dunfermline help if HMRC has given me a compliance check notice?

A19: Yes, and I strongly recommend involving them straight away. A well-worded response with evidence can close the enquiry quickly — I’ve seen this turn a potential penalty into a “no further action” letter.

Q20: Is there any reason I’d still need to log into HMRC myself if I have an accountant?

A20: Yes — to access personal correspondence, check your PAYE code, and approve certain digital authorisations. Think of it like still opening your own post even if you have a PA — some letters are just for your eyes.