Today a question cropped up – should accountant always take wet signatures from clients as their approval?
HMRC is of the opinion that it is not compulsory.
Client can give approval by electronic or non-electronic means.
Source Link: http://webarchive.nationalarchives.gov.uk/20140206222144/http://www.hmrc.gov.uk/ebu/2012-copyspec.pdf
Roy Accountants 