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Personal Taxation – Terms & Conditions v3

31 March 2011 No Comment

The 2012 version can be found here http://www.proactive.uk.net/?p=1432

This is version 11.0.3

Our service to you

Where appropriate we will prepare the income and expenditure account of your business and the income tax computations based thereon from your accounting records and other information and explanations provided by you. We will advise you as to the adequacy of your records for this purpose, but we will not carry out an audit.

We will prepare your personal income tax and capital gains tax return together with all supporting schedules and prepare your self assessment of tax and national insurance liabilities.

We will forward to you, your tax return form, and where applicable your business accounts, and supporting schedules for your approval and signature. Once the return has been approved by you we will submit it to HM Revenue & Customs.

We will advise you as to amounts of tax and national insurance to be paid and the dates by which you should make payments on account and the balancing payment, and if appropriate we will initiate repayment claims.

We will deal with HM Revenue & Customs regarding any amendments required to your return and prepare any amended returns which may be required.

We will advise as to possible claims and elections arising from the tax return and from information supplied by you and, where instructed by you, we will make such claims and elections in the form and manner required by HM Revenue & Customs.

We will deal with all communications relating to your tax return addressed to us or passed to us by you. However, if HM Revenue & Customs choose your return for an enquiry this work will be the subject of a separate assignment and we will seek further instructions from you.

We will check PAYE notices of coding where such notices are forwarded to us.

Your responsibilities – provision of information by you

Under the self assessment regime there are a number of key dates by which returns and payments must be made. Failure to meet the deadlines may result in automatic penalties, interest and surcharges.

You are legally responsible for making correct returns and for payment of tax on time.

To enable us to carry out our work you agree:

a) to make a full disclosure to us of all sources of income, charges, allowances and capital transactions and to provide full information when necessary for dealing with your affairs; we will rely on the information and documents being true, correct and complete and will not audit the information or those documents;

b) to respond quickly and fully to our requests for information and other communications from us;

c) to provide us with information in sufficient time for your tax return to be completed and submitted by the due date. In order to do this we need to receive all of the relevant information by 5 October;

d) to forward to us on receipt copies of all HM Revenue & Customs statements of account, PAYE coding notices, notices of assessment, letters and other communications received from HM Revenue & Customs to enable us to deal with them as may be necessary within the statutory time limits.

We will provide our professional services as outlined in this letter with reasonable care and skill. However, we will not be responsible for any losses, penalties, surcharges, interest or additional tax liabilities arising from the supply by you of incorrect or incomplete information, or your or others’ failure to supply any appropriate information or your failure to act on our advice or respond promptly to communications from us or the tax authorities.

Provision of information by third parties

You agree that we can approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs.

We shall submit form 64-8 to HM Revenue & Customs which authorises them to send us copies of formal notices. In practice, HM Revenue & Customs will treat this as an authority to correspond with us, in which case they will not correspond with you except to the extent that they are formally required to do so. However, this authority does not apply to all HM Revenue & Customs correspondence and, even where it does, HM Revenue & Customs sometimes overlook it. You should therefore always send us the originals or copies of all communications you receive from HM Revenue & Customs.

Other services

We will be pleased to assist you generally in tax matters if you advise us in good time of any proposed transaction and request advice. However, we would warn you that tax rules change frequently and you must ask us to review any advice already given if a transaction is delayed, or if an apparently similar transaction is to be undertaken.

Investment advice

Investment business is regulated under the Financial Services Act 1986. We are not authorised under that Act.

Excluded services

Unless otherwise agreed, you will continue to deal with all matters required by law, such as:

a) inheritance tax returns;
b) Pay As You Earn, including year end returns P35, P14 and P60;
c) forms P11D;
d) returns for sub-contractors; and VAT returns.

Whilst some documents may legally belong to you, we intend to destroy correspondence and other papers that we store which are more than six years old, other than documents which we consider to be of continuing significance. If you require the retention of any document you must indicate this fact to us.


We shall ordinarily correspond with you using a mix of methods including Royal Mail, e-mail and telephone and we shall endeavour to use the most up to date contact details which you have supplied to us. Where correspondence is sent by us, by ordinary mail, it shall be deemed to have been received by you, in the case of UK addressees on the second business day after posting, and in the case of international addressees on the fourth business day after posting. We do not accept service of legal documents by e-mail. You should not rely on e-mail as an assured method of communication, and whist we will take every reasonable step to handle e-mail effectively, we have limited control over the web server through which our incoming and outgoing e-mail passes. You agree to keep us informed, on a timely basis, of any changes to your address, telephone number, e-mail address or other contact details.

Regulatory requirements

We reserve the right to disclose our files to regulatory bodies in the exercise of their powers.

Quality of service

We wish to provide a high quality service at all times. If at any time you would like to discuss how our service could be improved or if you are dissatisfied with the service you are receiving please let us know by contacting the Director of Services. We undertake to look into any complaint carefully and promptly and to do all that we can to explain the position to you.


Our fees are computed on the basis of the time spent on company affairs, and this depends upon the levels of skill and responsibility involved, and disbursements incurred in connection with the engagement. Fees may be subject to premiums for express completion as set out below under Premium Rates. If work is required which is outside the scope of this agreement, for example dealing with HM Revenue & Customs enquiries into a tax return, then this will be a separate engagement for which additional fees will be chargeable. Where applicable we will add to the fee VAT at the current rate.

Fees are due by regular monthly instalment in accordance with the Direct Debit Guarantee. We may terminate our engagement and cease acting if payment of any fee is unduly delayed.

Should the period of engagement cease, we shall observe the customary professional etiquette on a change of advisor and endeavour to provide information in a timely fashion. In the event that older information needs to be retrieved from our archives we reserve the right to charge a fee for the work involved.

Applicable law

This engagement is governed by and construed in accordance with English law. The courts of England will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement and any matter arising from it. Each party irrevocably waives any right it may have 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.

Period of engagement

This engagement will commence with the tax year you have specified, and will continue until revoked in writing.

Ethical and practice guidelines

You recognise your responsibility to conduct your affairs in accordance with UK Law and to keep personal matters personal and corporate matters corporate. You run the risk of an enquiry if you submit accounts and tax returns late, if you pay tax late, and if you use a business bank account for personal matters.

We will closely follow the ethical guidelines of the Chartered Institute of Taxation and accept instructions to act for you on the basis that we will act in accordance with those guidelines. In particular you give us authority to correct HM Revenue & Customs errors.

Retention of records

During the course of our work we will collect information from you and others acting on your behalf and we will return those documents which you have requested, together with any other documents which we believe you should have for safe keeping. You should retain such documents for six years from the end of the tax year to which they relate.

In practice we operate a paperless office to the greatest extent possible. Where clients provide us with prime records on paper, we log that data as required and return the original paper records to the client at the earliest opportunity. That allows us to work in a clutter free and paperless office.


Whenever possible work is done electronically and documents are tracked by means of a 10 digit reference number, a 6 digit document code and one or more dates. We will undertake to work on your behalf on receipt of your approval of these terms and conditions. Your consent may be given electronically by e-mail.

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