Are you registered as an Agent with HMRC? You can request a client authorisation code which is sent to the client and when they give you it to enter, you are then authorised to file on their behalf. You dont have to be VAT registered to do that.
-- Edited by Barkers on Monday 12th of July 2010 01:24:36 PM
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Life's a piece of sh*t, When you look at it. Life's a laugh and death's a joke it's true. You'll see it's all a show. Keep 'em laughing as you go. Just remember that the last laugh is on you. And... Always look on the bright side of life.