+1tchn wrote: HMRC are less likely to quiz the accounts when they are signed off by a professional.
I have just approved ours. Income and expenses are not split 50/50 even though we own the property as equals. Capital allowance allocation varies significantly based upon prior years losses brought forward.
(Btw, each year, my estimate of capital allowances usually bears no relation to what the accountant calculates. He probably just laughs at my attempts. )