Guys, as far as I understand it, it is ok to inform the client that it is required and will cost more, but as Murdoch said, make a note on the cert ( in this case you can't as there is no cert) that the client does not want to pay for it, or as other suggest, walk away. But make sure you inform the client in writing of the necessity for the bonding to be done, and use registered post.
Once you inform the client in writing of the requirement, you have then passed your legal "Duty of Care" onto the client and as such are not responsible for any future injury, damage or death from the original installation.
Personally I would walk away. Take the loss and inform the client they must legally have the installation certified, and this can only be done when the installation is fully compliant.
The only statutory instruments that have a legal basis are the Electricity at Work Act and the Electricity Safety, Quality and Continuity Regs 2002.
I know we have to install according to the IEEE Regs, and to use best practice, but the regs are only guidelines and non statutory and as such;
British Standard BS 7671 (the "Wiring Regulations") is not statutory, thus someone doing electrical work is allowed to deviate from the wiring regulations to some degree, but it is generally accepted that it is best to follow the wiring regulations to the highest standard possible. Electrical work does not have to be compliant with BS 7671, but if a casualty or fatality occurs as a direct result of that electrical work, and this results in a legal action, then it may be necessary to justify major deviations from the principles of BS 7671 and/or other appropriate standards.
The last part on the justification is what counts, Your legal Duty of Care, once you show that duty of care has been passed, then there is not much more you can do, not much comfort to the poor sod who was injured or killed, but that the hard reality of life, especially in societies where litigious behavior is on the rise. Electricians are in business, not the charity game.