I am just wondering if anyone the knows the rules regarding digital signatures being inserted into PDF, when signing accounts and tax returns?
Personally, being a tiny bit old school, I am happy with the client printing off the full document, signing it and rescanning it back to me. That way, its clear what they have signed. But what about digital signatures? Is this acceptable by law? Anyone come across it, in their daily routine??
I haven't got any experience from accounts on this but in my previous life at stockbrokers digital sigs were a no no, as anyone could attach so long as the have the file. Its not a guarantee that the authorised signature has actually seen the docs.
I use a service called echosign. In my opinion it's just as secure as traditional signatures. HMRC dont actually require a signature for self assessments . http://www.hmrc.gov.uk/ebu/2012-copyspec.pdf
I agree with the notion of anyone could attach a signature, and that's what I have said to the client, who asked me if it was ok today. I don't accept when they only scan back the signature page either, as its not proof of the full document that was sent. (I can send a couple of versions sometimes)
My signatures are for Companies House Accounts and CT600s mainly. I could probably get away with an email confirmation, proving the conversation trail if necessary, but you never know what might happen down the line, so I like to protect myself. I don't bother with Self Assessment signatures as much, I just get an email of confirmation - unless I feel its necessary for whatever reason.
I just wondered what the official position was, and I thought I'd ask, as I am all tapped out on researching at the moment :$
The good thing about echosign is that it locks the document once signed and wont allow any changes, it also emails both parties a copy of the signed document and adds the clients IP address to the file.
There is a cost if you go above a monthly limit, but I don't.
For accounts to Companies House and CT600 I get the client to sign and keep that copy in file then electronically file both.
For self assessment just get client to confirm accounts and tax return by email then put a copy of submitted return and final accounts on file together with email.
