Proper reporting

A husband and wife (arts and crafts) partnership I deal with has been making negligible profits and has incurred losses over the years. The share has been 50/50. The husband has had other income against which the losses have been used. The wife's losses have been carried forward annually; currently they stand at £12 000. Annual accounts are made up to 31 March.

Unfortunately the husband died on 30 June. Fees are rather sensitive and I would like to ensure the proper reporting is made to HMRC with the minimum of time costs. Ideally the final accounts for the partnership should be drawn up to 30 June 2008 with a 2008-09 return for the period to date of death prepared and filed with HMRC for the late husband. Then the wife will carry on as a sole trader — meaning a sole set of accounts for the...