A TRUSTED accountant who paid a client's £15,000 tax cheque into his own account and then lied about what he had done has been given a suspended jail term.

A court heard yesterday that Elland man Christopher Tracey used the money, which was intended to pay a Halifax firm’s corporation tax, to clear his own £12,000 overdraft.

When the Inland Revenue contacted Mark Norcliffe, of Forest Green Design, to query his non-payment, Tracey told the complainant he had sorted it out.

But further inquiries by Mr Norcliffe revealed that the Revenue had never received the cheque and when it was examined it was found that Tracey had altered the payee so it could be put into his own account.

When later questioned by police, Tracey, 47, of Elland Road, suggested Mr Norcliffe had consented to the cheque being paid into his account.

Bradford Crown Court heard that since committing the fraud back in December 2009, Tracey had repaid the whole amount to Mr Norcliffe as well the penalty fees he incurred. Tracey had also paid back some of his accountancy fees.

Barrister Ken Green, for Tracey, said at the time of the fraud his client was trying to cope with the breakdown of his marriage and financial difficulties.