Terms and Conditions of Engagement

ENGAGEMENT LETTER

1. These terms and schedule of services set out the basis on which we will act. We act solely for the individual who’s tax return is being prepared.
2. PERIOD OF ENGAGEMENT
3. This engagement will commence once you have completed and returned the Self Assessment Tax Return questionnaire and payment of the agreed fee has been made. The engagement will cease upon the completion of your personal tax return for the tax year for which we were engaged.
4. SCOPE OF SERVICES
5. The work which you have instructed us to carry out, the detail of which is contained in the attached schedule. 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 a new or amended engagement letter. Only the services which are listed in the attached schedules are included within the scope of our instructions. If there is additional work that you wish us to carry out which is not listed in the schedule, please let us know and we will discuss with you whether they can be included in the scope of our work.
6. OUR FEES
7. Our fees will be agreed with you at the commencement of this engagement. Should you need to clarify any charges, please contact us.
8. LIMITATION OF LIABILITY
9. We will provide services as outlined in this letter with reasonable care and skill. Our liability to you is limited to losses, damages, costs and expenses caused by our negligence or wilful default. However, to the fullest extent permitted by law, we will not be responsible for any losses, [penalties, surcharges, interest or additional tax liabilities] where you or others supply incorrect or incomplete information, or fail to supply any appropriate information or where you fail to act on our advice or respond promptly to communications from us [or the tax authorities].
10. YOUR AGREEMENT
11. By completing the Self-Assessment Tax Return questionnaire you confirm your agreement to the terms of this letter and the attached schedule of services.

SCHEDULE OF SERVICES

This should be read in conjunction with the engagement letter.

Personal Tax – individuals

1. We will prepare your self-assessment tax return together with any supplementary pages required from the information and explanations that you provide to us. After obtaining your approval and electronic signature, we will submit your return to HM Revenue & Customs (HMRC).
2. 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.
3. 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.

Your responsibilities

1. Legally you are responsible for the following:
   • a) Ensuring that your self-assessment tax return is correct and complete;
   • b) Filing any returns by the due date; and
   • c) Making payment of tax on time.
2. Failure to do this may lead to automatic penalties, surcharges and/or interest.
3. You will keep us informed of material changes in your circumstances that could affect your tax liability. If you are unsure whether the change is material or not please let us know so that we can assess its significance.
4. You will forward to us any correspondence from HMRC relating to your personal tax affairs as HMRC are not obliged to send us a copy of this information
5. Our services as set out above are subject to the limitations on our liability set out in the engagement letter. These are important provisions which you should read and consider carefully.