Specialist UK tax advice for London individuals, landlords, directors and businesses

Terms of Business • Tax Accountant London • Tax Accountant

Terms of Business

These Terms of Business explain the general basis on which Tax Accountant, trading as Tax Accountant London, may provide tax, accounting, compliance and advisory services.

Formal engagement required Fees agreed before work starts Head office: Birmingham
Trading name

Tax Accountant London is operated under the Tax Accountant brand. Formal correspondence should be sent to the head office: 3 Brindley Place, Birmingham B1 2JB.

About these terms

General terms for tax and accountancy services

These Terms of Business apply to services provided by Tax Accountant, trading as Tax Accountant London, unless a separate written engagement letter or written agreement states otherwise.

They are intended to set out how we work, how services are scoped, how fees are agreed, what we expect from clients and how tax work is handled.

These terms do not create an engagement by themselves. A client relationship starts only when we have accepted the instruction, completed any required onboarding checks and issued or confirmed engagement terms.

Engagement

Work starts only after we accept the instruction.

Before we provide tax, accounting, compliance, disclosure or HMRC support services, we may issue an engagement letter, fee quote or written scope. This confirms the work to be carried out and the terms that apply.

We are not responsible for carrying out work, meeting a deadline or submitting anything to HMRC until the engagement is accepted, onboarding requirements are satisfied and any agreed payment condition has been met.

An engagement may require:

  • Accepted engagement letter or written scope
  • Client identification and AML checks
  • Information and documents requested by us
  • Payment of any agreed upfront fee
  • HMRC authorisation where we are asked to act with HMRC
  • Confirmation of deadlines and tax years involved

Scope of work

We only carry out the work agreed in writing.

Tax and accountancy work can involve different services. The scope may be limited to a tax return, calculation, disclosure, advice note, HMRC response, accounts, VAT, payroll or another specific task.

01

Fixed scope

Where a fixed fee is agreed, it applies only to the work described in the engagement or quote.

02

Additional work

Extra work, missing records, HMRC queries, amendments or new issues may require a separate fee.

03

Client approval

We may ask you to approve calculations, returns, disclosures or letters before submission.

04

No assumed services

We do not provide ongoing monitoring, tax planning or deadline management unless agreed.

Fees and payment

Fees are agreed before work starts.

We will normally confirm the fee, fee basis or estimated fee before work starts. Fees may be fixed, staged, hourly or based on the specific scope agreed with you.

Unless stated otherwise, quoted fees are exclusive of VAT. VAT will be charged where applicable.

Upfront payment We may require payment in advance or staged payments before work is started or released.
Additional fees Extra work may be charged separately where the matter expands beyond the agreed scope.
Late payment We may pause work, withhold release of work or charge for additional time if invoices remain unpaid.
Urgent work Urgent deadlines, weekend work or accelerated turnaround may require an additional fee.

Cancellation and commencement

Professional work may begin shortly after acceptance.

Once an engagement is accepted, we may begin reviewing documents, planning the work, reserving time, preparing schedules, carrying out checks or advising on the matter.

If you cancel after accepting an engagement, you remain responsible for fees for work already carried out, time reserved, administrative work, onboarding checks, review work and any agreed non-refundable or advance payment terms.

Where consumer cancellation rights could apply, any specific position will be addressed in the engagement terms. If you ask us to start work immediately or within a cancellation period, you may still be liable for work performed.

Client responsibilities

You are responsible for providing complete and accurate information.

We rely on the information, documents and explanations provided by you. You remain responsible for the accuracy and completeness of your tax returns, accounts, disclosures and submissions.

Provide records promptly Send all records, HMRC letters, income details, expense records and supporting documents requested.
Check work before approval You must review returns, calculations, disclosures and letters before approving submission.
Tell us about changes Notify us of new income, gains, HMRC letters, penalties, deadlines or relevant facts.
Meet deadlines You must provide information in time for us to complete the work properly before deadlines.
Keep your own records You should retain copies of tax returns, accounts, documents, HMRC letters and records.
Do not withhold information Incomplete or inaccurate records may lead to incorrect filings, penalties, interest or HMRC enquiries.

AML and identity checks

We must complete onboarding checks where required.

As a professional firm, we may be required to complete anti-money laundering checks, identity checks, proof of address checks, sanctions screening, PEP checks and other due diligence before or during an engagement.

ID and proof of address We may request passport, driving licence, proof of address or electronic verification.
Source of funds or wealth Where appropriate, we may ask for background information to satisfy AML requirements.
Refusal or delay If checks are not completed, we may be unable to act or continue acting.
Legal duties We may be legally restricted from explaining certain AML actions or reporting duties.

HMRC, deadlines and submissions

Deadlines depend on timely records and approval.

We will make reasonable efforts to work to agreed deadlines, but we cannot guarantee completion where information is late, incomplete, unclear or where HMRC systems, third-party platforms or client approval cause delay.

You remain responsible for ensuring returns, payments, disclosures and responses are made on time unless we have expressly accepted responsibility for a specific deadline in writing.

HMRC work may require:

  • HMRC authorisation or agent access
  • Government Gateway details or client approval
  • Complete income, expense and tax records
  • Signed declarations or submission approval
  • Time for review, corrections and final checks
  • Separate handling of penalties, appeals or enquiries

Advice and reliance

Advice is based on the facts and records provided.

Any advice we provide is based on the information available at the time, the scope agreed and the law or HMRC practice understood at that time. If the facts change, further information becomes available or HMRC guidance changes, the advice may need to be reviewed.

Unless agreed in writing, advice is for the client who instructed us and should not be passed to or relied upon by third parties.

Third parties and software

We may use professional systems and service providers.

We may use tax software, accounting software, cloud storage, email systems, verification providers, booking tools, payment providers and other systems to provide services and manage the practice.

HMRC and authorities Where authorised or required, we may communicate with HMRC or other authorities.
Professional providers We may use software, cloud systems, verification tools and administrative platforms.
Client authorisation You may need to authorise us before we can speak to HMRC or access records.
Separate terms Third-party tools may have their own terms, privacy notices and technical limitations.

Liability

Our liability is limited to the agreed scope of work.

We are not responsible for losses caused by incomplete records, inaccurate information, late instructions, missed client approvals, HMRC delays, third-party platform failures or matters outside the agreed scope.

Nothing in these terms excludes or limits liability where it would be unlawful to do so, including liability for fraud or fraudulent misrepresentation.

Termination

Either party may end the engagement in appropriate circumstances.

You may ask us to stop work. We may also stop acting where fees are unpaid, documents are not provided, AML checks are not completed, instructions are unclear, professional duties require us to stop, or the relationship has broken down.

Fees remain payable for work carried out, time spent, disbursements, administrative work and any agreed staged or upfront fee arrangements.

We may stop acting if:

  • Required documents are not provided
  • Invoices remain unpaid
  • AML checks cannot be completed
  • Information appears inaccurate or incomplete
  • Instructions create professional or legal concerns
  • Deadlines cannot reasonably be met

Confidentiality and data

We handle client information confidentially, subject to legal duties.

We treat client information as confidential and use it for the purpose of providing services, managing the engagement, complying with legal obligations and protecting our position.

Confidentiality may be subject to exceptions, including legal obligations, AML reporting duties, HMRC requirements, professional regulation, court orders, insurers, advisers or other lawful requirements.

Complaints

If you are unhappy with our service, raise it in writing.

Complaints should be sent to Tax Accountant at the Birmingham head office or by email. We will review the complaint against the engagement terms, scope, records, communications and work performed.

Complaints contact
Tax Accountant
3 Brindley Place,
Birmingham B1 2JB
info@taxaccountant.co.uk View Complaints Procedure

Governing law

These terms are governed by the laws of England and Wales.

Unless otherwise agreed in writing, these Terms of Business and any engagement with Tax Accountant are governed by the laws of England and Wales. The courts of England and Wales will have jurisdiction, subject to any mandatory legal rights that may apply.

Formal business correspondence

Send formal notices to Tax Accountant at head office.

Formal notices, legal correspondence, complaints and data protection requests should be sent to the Birmingham head office, not to the London meeting office.

Tax Accountant
3 Brindley Place,
Birmingham B1 2JB