General Responsibilities

GENERAL RESPONSIBILITIES (APPLIES TO ALL SERVICES)

These provisions apply to all services and should be read alongside the engagement letter and our Standard Terms and Conditions.

Information we rely on

We rely on the information and documents you provide as being complete, accurate and not misleading. Our work is based on this information, and we are entitled to assume it is complete unless you tell us otherwise.

We do not audit, verify or independently check the information you provide. Where appropriate, we will attach an accountant’s report to accounts or tax returns to make this clear.

You must ensure all relevant income, transactions and disclosures are fully and accurately provided to us.

We will only deal with your nominated contact as set out in the engagement letter. You must tell us promptly if this changes.

Scope of our work

Our services are limited to those set out in the engagement letter and relevant Schedule of Service(s).

We will not provide advice or services outside that scope unless we agree this in writing. Any additional work may be subject to separate fees.

We are not obliged to identify tax planning opportunities or wider commercial/legal issues unless specifically included in the agreed scope, although we may highlight matters where appropriate.

Your responsibilities

You are responsible for:

Maintaining accurate, complete and up-to-date records.
Providing all information and documents we reasonably require, in a timely manner.
Informing us promptly of any changes in your circumstances that may affect our work or your tax position.
Reviewing, approving and signing off documents, accounts or tax returns before submission.
Ensuring all submissions are made on time.
Paying any tax, interest and penalties due.

You cannot delegate your legal responsibilities to us. Management/directors/partners remain responsible for all decisions and judgments relating to your affairs and for the consequences of acting (or not acting) on our advice.

Timing and deadlines

You must provide information in sufficient time for us to meet relevant deadlines.

We will use reasonable care to meet agreed deadlines once we have all necessary information. We are not responsible for penalties, interest or additional tax arising from late, incomplete or inaccurate information provided too late for us to act.

Changes in law and circumstances

Our advice reflects current law, HMRC practice and your circumstances at the time given.

We are not responsible for changes in law/practice or your circumstances after this date, unless we specifically agree to review the position

Ongoing matters

We do not monitor your affairs on an ongoing basis.

You must tell us about developments affecting thresholds, limits or registration requirements (VAT, payroll, pensions, etc.). We do not monitor cross-border transactions or e-service obligations unless instructed in writing.

Communication

Where authorised to act for you, you must forward all relevant correspondence (including from HMRC) to us promptly.

We are not responsible for consequences where correspondence is not provided or not received in time for us to respond.

Specialist advice

Where specialist advice is needed, we may recommend appropriate specialists. We accept no responsibility for third-party work unless agreed in writing.

Ad hoc queries

Ad hoc telephone calls, queries and requests outside the agreed scope of services may result in additional fees. We reserve the right to charge for such work in accordance with our standard hourly rates or as otherwise agreed. Changes to the scope of work may be confirmed by email and will then form part of our agreement with you

Limitation of liability

Our services are subject to the limitation of liability provisions set out in our engagement letter and Standard Terms and Conditions.

Other considerations

You must monitor turnover and criteria for VAT, payroll, pensions or other registration requirements and notify authorities unless we specifically agree to do this.

You remain responsible for employment taxes, worker status and pensions unless we are engaged for these services.

For digital/cross-border services, you must monitor overseas tax/VAT obligations and ask us to advise where required.

PERSONAL TAX – INDIVIDUALS

Recurring compliance work – self-assessment tax return

If you require a self-assessment tax return, we will:

Prepare your tax return and any required supplementary pages based on the information you provide.
Calculate your tax liabilities (including income tax, National Insurance, student loan repayments and other applicable charges).
Submit your return to HMRC after obtaining your approval.
Advise on relevant claims or elections arising from the information provided, and make these where instructed.
Check HMRC calculations and initiate repayment claims where appropriate.
Advise on interest and penalties where requested.

To enable us to carry out the above, you agree:

Provide complete and accurate information covering all sources of income, gains, claims, reliefs and relevant disclosures.
Provide information in sufficient time to meet HMRC submission deadlines.
Ensure all information provided is true, correct and complete (we do not audit or verify this information).
Authorise us to deal directly with HMRC and obtain information from relevant third parties where necessary.

Your responsibilities

You remain responsible for:

Reviewing and approving your tax return before submission.
Ensuring your return is filed by the due date.
Paying any tax liabilities due on time.

Failure to do this may lead to penalties and/or interest.

Additional information

If we are instructed to deal with social security credits or other specialist matters, a separate schedule of services will apply.

PERSONAL TAX – SOLE TRADERS AND OTHER INCOME

Recurring compliance work – Sole Trader Accounts and Other Income

If you require sole trader/lettings or other accounts, we will:

Prepare your accounts from the books and records you provide, in line with relevant accounting standards (GAAP) where applicable.
Assist in completing records where information is incomplete, based on the information supplied.
Highlight any areas where the accounts may not comply with accounting standards and discuss appropriate adjustments.
Issue accounts for your approval and for use in preparing your tax return.

We will not carry out an audit or verify the accuracy of the information provided.

We have a professional obligation not to be associated with accounts that may be misleading. In rare cases, this may result in us withdrawing from the engagement.

The accounts are prepared for your use only. No third party is entitled to rely on them unless we agree this in writing

Your responsibilities

You remain responsible for:

Maintaining accurate and complete accounting records.
Providing all relevant information required to prepare your accounts.
Ensuring records are provided in a timely manner.
Reviewing and approving the accounts before they are used for any purpose (including tax)..

This includes keeping records of income, expenses, and any relevant supporting information.

Additional information

Where accounts are used as the basis for your tax return, our selfassessment tax return services will apply under a separate engagement or section of our terms.

PARTNERSHIPS

Recurring compliance work – accounts and tax returns

If you require partnership accounts and tax returns, we will:

Prepare the partnership accounts from the books and records you provide, in line with relevant accounting standards (GAAP).
Assist in completing records where information is incomplete, based on the information supplied.
Highlight any areas where the accounts may not comply with accounting standards and discuss appropriate adjustments.
Prepare the partnership tax return, including income and capital gains computations based on the accounts.
Submit the partnership tax return to HMRC after obtaining approval from the nominated partner.
Provide each partner (or their agent) with details of their allocated share of income, gains and other relevant figures.

We will rely on the profit-sharing arrangements and other allocations as provided to us.

Important limitations

We will not carry out an audit or verify the accuracy of the information provided.

We have a professional obligation not to be associated with accounts that may be misleading. In rare cases, this may result in us withdrawing from the engagement.

The accounts are prepared for the partnership’s use only. No third party may rely on them unless agreed in writing.

We do not monitor changes to partnership arrangements unless specifically instructed.

Partner-level services

Our engagement is with the partnership.

We will not provide advice or services to individual partners unless separately agreed.

If individual partners require personal tax advice or tax return preparation, this will be subject to a separate engagement.

Your responsibilities

The partners are responsible for:

Prepare the partnership accounts from the books and records you provide, in line with relevant accounting standards (GAAP).
Assist in completing records where information is incomplete, based on the information supplied.
Highlight any areas where the accounts may not comply with accounting standards and discuss appropriate adjustments.
Prepare the partnership tax return, including income and capital gains computations based on the accounts.
Submit the partnership tax return to HMRC after obtaining approval from the nominated partner.
Provide each partner (or their agent) with details of their allocated share of income, gains and other relevant figures.

Additional information

Where appropriate, we may deal with a nominated partner as the main point of contact for the partnership.

LIMITED COMPANY

Recurring compliance work – statutory accounts and tax returns

If you require statutory accounts for Limited Companies or Limited Liability Partnership we will:

Prepare statutory accounts from the records and information you provide;
Assist in completing or clarifying records where required;
Prepare accounts in accordance with the applicable accounting standards and, where relevant, the Companies Act 2006, Limited Liability Partnership Act 2000, Limited Liability Partnership Regulations 2008, and Financial Reporting Standards
Identify and discuss any areas where the accounts may not comply with relevant standards;

For corporation tax (and LLP tax where applicable) we will:

Prepare the corporation tax computation and CT600 return;
Apply iXBRL tagging for submission to HMRC;
Submit the corporation tax return to HMRC after you have approved it;
Advise you of corporation tax liabilities, payment deadlines and filing deadlines;
Advise on relevant claims and elections based on the information you provide

Your responsibilities

The directors are responsible for:

Maintaining accurate and complete accounting records.
Providing complete and timely information needed to prepare the accounts and tax returns.
Ensuring the accounts give a true and fair view and comply with the applicable legal and accounting requirements.
Reviewing and formally approving the accounts before they are filed.
Making judgements and estimates that are reasonable and prudent.
Ensuring the corporation tax return is complete and accurate.
Reviewing and approving the corporation tax return before submission to HMRC.
Providing all relevant tax information in good time and paying any corporation tax due on time.

Additional information

As part of our normal procedures, we may ask you to confirm in writing any important oral information or explanations you provide to us during our work.

We will not carry out an audit or verify the accuracy of the information provided.

We have a professional obligation not to be associated with accounts that may be misleading. In rare cases, this may result in us withdrawing from the engagement.

VAT RETURNS

Recurring compliance work

If you require ongoing VAT compliance support, we will:

Prepare or review VAT returns based on your accounting records.
Advise you of VAT payable or recoverable and the relevant deadlines.
Submit VAT returns to HMRC, where authorised, in compliance with Making Tax Digital for VAT requirements.

Your responsibilities

As the owner of a VAT-registered entity, you are responsible for:

Maintaining accurate and complete VAT records.
Ensuring you meet Making Tax Digital (MTD) requirements, including using compatible software where required.
Reviewing and approving VAT returns before submission.
Notifying us promptly of changes that may affect VAT treatment, including any crossborder transactions.
Informing us of any errors, omissions or inaccuracies you become aware of after submission, so that we can assist with any necessary voluntary disclosure to HMRC.

You will also keep us informed of any material changes in your circumstances that could affect your VAT position, for example.

A change in the nature of your business or the types of supplies you make.
A change in business structure (for example, from sole trader to partnership or company).
Acquiring or disposing of land or property.
Starting to make VATexempt supplies.
Having reclaimed VAT in the last 10 years on expenditure of more than £250,000 on purchasing, building or redeveloping a property, where the balance between taxable and exempt use has changed (potential Capital Goods Scheme adjustments)

PAYROLL SERVICES

Recurring compliance work

If you require a UK payroll, we will:

Process payroll and calculate PAYE, NIC and statutory payments in line with UK employment tax requirements, based on the information you provide.
Submit Real Time Information (RTI) returns (FPS/EPS) to HMRC.
Provide payroll reports and payslips.
Calculate employer liabilities and provide the relevant summaries.
Calculate employee and employer pension contributions for employees and workers who are members of workplace pension schemes.

At the end of the payroll year, we will:

Prepare the final FPS (or EPS) and submit this to HMRC.
Prepare and send to you form P60 for each employee on the payroll at the year-end

Your responsibilities

As the operator of a PAYE scheme, you are responsible for:

Providing accurate and timely payroll data;
Notifying us promptly of new starters, leavers and any changes to employee details or pay;
Reviewing and approving payroll before submission;
Paying PAYE, NIC and other payroll liabilities to HMRC on time;

Additional information

You are responsible for maintaining the legal requirement of your employees’ information.

You must provide and approve payroll data in sufficient time to allow RTI filings (including FPS and EPS) to be submitted by the relevant deadline, including any relevant changes in advance of each payroll run (normally at least 3 working days before payday).

PAYROLL SERVICES – AUTO-ENROLMENT

Recurring compliance work

If you require a workplace pension scheme as part of your payroll we will:

Calculate pension contributions through the payroll in line with scheme rules and legislation.
Assist with worker classification (eligible jobholders, noneligible jobholders and entitled workers) and standard communications.
Support ongoing compliance with autoenrolment requirements as they relate to payroll processing.

Your responsibilities

To help us deliver these services efficiently and accurately, you agree to:

Choose and maintain a compliant workplace pension scheme.
Monitor staff eligibility, enrolment and reenrolment, and tell us promptly about any changes.
Provide required communications and filings to all relevant parties, make pension contributions on time, and complete declarations of compliance with The Pensions Regulator.

Additional information

You are responsible for keeping and retaining the records required by law. These include:

Records about jobholders and workers, such as: name, date of birth, National Insurance number, gross earnings, pension contributions, gender, address, status within the pension scheme, and any optin, optout or joining notices.
Records about the pension scheme, such as: employer pension scheme reference, scheme name and address, and other information required in respect of specific pension schemes.

CIS300 RETURNS

Recurring compliance work

If you require us to deal with your monthly CIS300 returns, we will:

Prepare your monthly UK CIS300 return for each period based on the information you provide.
Calculate CIS deductions and any allowable offsets.
Submit CIS300 returns to HMRC where authorised.
Provide subcontractor deduction statements.

Your responsibilities

To help us deliver these services efficiently and accurately, you agree to:

Ensure the CIS data you provide (including subcontractor details, gross payments and materials) is complete and accurate.
Verify subcontractors’ CIS status with HMRC and notify us of any changes.
Provide information in good time so that filing and payment deadlines can be met.

SPECIALIST AND AD HOC TAX SERVICES

From time to time, you may need tax advice or support beyond routine compliance services such as annual accounts and tax returns. We can provide specialist and ad hoc tax services, including (but not limited to):

P11D benefit-in-kind returns and calculations
Capital gains tax calculations and reporting
Property and landlord tax advice
Cryptocurrency tax reporting
HMRC enquiries, investigations and compliance checks
Disclosures and voluntary disclosures to HMRC
Inheritance tax planning and reporting
International and cross-border tax matters (residence, domicile, double tax relief)
IR35 and contractor tax advice
Business restructuring or incorporation advice
Transaction support (business sales, acquisitions and management buyouts)
VAT advice and disputes (including land and property, options to tax and partial exemption)
R&D and other tax relief claims (e.g. creative sector reliefs, Patent Box)
Share schemes and employee incentives (EMI and other employee share plans)
Employment tax and PAYE health checks (including PAYE settlement agreements)
Trusts and estates tax advice and compliance
Construction Industry Scheme (CIS) reviews and advice
Business exit and succession planning

Such work will be scoped and agreed separately and may be subject to a specific engagement letter.

Your responsibilities

To help us deliver these services efficiently and accurately, you agree to:

Provide full, accurate and timely information
Agree the scope of work, deliverables and fees in advance of us starting work
Respond promptly to our queries and requests for information