My son is a builder in partnership with a friend. Their accountant may be going through some crisis of his own. Whatever, he has had the papers since last October and failed to make the tax return. He has excuses and regularly asks for things he probably doesn't need (like chque stubs). He has told direct lies about having made the return, about having notified the tax office of things he did not do, etc.. Building is a precarious occupation and my son doesn't want to go broke, or have to pay penal charges to the taxman. Has anyone been here before? My understanding is that accountants don't have to register with a professional body.
As far as I know, persons offering services of this type must be registered with one of the professional services organisations that oversee this work - see here. http://www.frc.org.uk/aadb/complaints/
Unless the person is merely offering just book-keeping services - which he clearly isn't as he is doing the tax return.
Find out what body he is registered with and complain there.
I'm afraid buildersmate is wrong; anybody can call themselves an accountant. The revenue will always see it as your fault if your return is late and will charge you a penalty. Your son should contact the tax office himself and see what the situation is, but if he has been charged a penalty he won't be able to avoid it by blaming the accountant.
Anyone can call themselves an accountant. But some are governed by a professional body, usually the ICAEW or ACCA. I recommend your son put his concerns in writing and if not resolved simply changes accountant. it's easy to do.
Well, many thanks to Buildersmate, Tom Braider and Shomer 42, even if there are points of disagreement between you. From the fellow's headed paper he is not obviously registered with one of the professional bodies, so it could be a case of recovering their papers and starting again. In fact, it seems clear the bloke's life is a bit of a mess, he is not coping and he is not big enough to admit it and withdraw. Thanks, again, for caring enough to give information and advice.