Addled add-backs

My firm prepares the accounts and tax returns for professional partnerships.

We normally issue one annual invoice to each partnership and we always add back £50 per partner in the partnership tax computation for personal tax work.

Some of our clients object to the adjustment for personal tax work on the basis that we only deal with their personal tax work because they are in a partnership business. I have some sympathy with this point.

Employees of our clients only require our services when they are promoted to partnership and often have previously prepared and submitted their own returns.

Likewise when partners retire they usually inform us that they will be preparing their own returns in future even if they have by that time built up say a portfolio of buy-to-let properties.

I should be grateful if readers would comment on whether it really is necessary...