Terms & Conditions

1. Applicable Law
Our terms and conditions of business are governed by, and should be construed in accordance with English law. Each party agrees that the courts of England will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any matter arising from it. Each party irrevocably waives any right to object to any action being brought in those Courts, to claim that the action has been brought in an inappropriate forum, or to claim that those Courts do not have jurisdiction.

2. Scope of services
We have listed below the work which you have instructed us to carry out. This states your and our responsibilities in relation to the work to be carried out. If we agree to carry out additional services for you, we will provide you with an engagement letter. Only the services which are listed below are included within the scope of our instructions. If there is additional work that you wish us to carry out which is not listed below, please let us know and we will discuss this with you.
Recurring compliance work
a. We will prepare your self assessment tax returns together with any supplementary pages required from the information and explanations that you provide to us. After obtaining your approval and confirmation that you have signed the declaration on the return, we will submit your returns to HM Revenue & Customs (HMRC).
b. We will calculate your income tax, national insurance contributions (NIC) and any capital gains tax liabilities and tell you how much you should pay and when. We will advise on the interest, penalty and surcharge implications if tax or NIC is paid late.

3. Ad hoc and advisory work
Where you have instructed us to do so, we will also provide such other taxation ad hoc and advisory services as may be agreed between us from time to time. These may be the subject of a separate engagement letter at our option. Where appropriate we will discuss and agree an additional fee for such work when it is commissioned by you. Examples of such work include:
· Advising on ad hoc transactions, preparing additional supplementary pages to your tax return and calculating any related liabilities;
· Checking the liability due to HMRC or advising on HMRC statements of account.
· Advising on copies of notices of assessment, letters and other communications received from HMRC. Although HMRC have the authority to communicate with us if form 64-8 has been signed and submitted it is essential that you let us have copies of any correspondence received because HMRC are not obliged to send us copies of all communications issued to you.
· Dealing with any enquiry opened into your tax return by HMRC;
· Preparing any amended returns which may be required and corresponding with HMRC as necessary; and
· Advising on the rules relating to and assisting with VAT registration.

Where specialist advice is required on occasions we may need to seek this from or refer you to appropriate specialists.

4. Tax Credits
If we agree to advise you on tax credits we will issue a separate letter or schedule to cover this area. Tax credits are, in effect, a social security benefit. Your entitlement or otherwise will depend not only on your own circumstances but also those of your household and we would require all relevant information to advise in this regard.

5. Changes in the law
We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law or your circumstances. We will accept no liability for losses arising from changes in the law or the interpretation thereof that are first published after the date on which the advice is given.

6. Your responsibilities
You are legally responsible for:
a) Ensuring that your self assessment tax returns are correct and complete;
b) Filing any returns by the due date; and
c) Making payment of tax on time.
Failure to do this may lead to automatic penalties, surcharges and/or interest.