Thanks Yogi 
The client has fairly straightfoward accounts - he'll pass me a memory stick with the spreadsheets he's created and supporting papers. He will probably have looked at his previous year's spreadsheets annd used them as a template for this year. I tend to find little errors on his spreadsheets - clerical rather than deliberate. In terms of clients, I've known him as a client longer than any other. He was one of my first clients, though ceased to be self-employed for many years until he started again and came back to me. He's a lot more organised than he was back then. We sometimes joke about the time when I spent a couple of hours whilst he was searching for documents in the small flat he was living in at the time.
