In the preparation of this site, every effort has been made to offer the most current and correct information possible. Nonetheless, inadvertent errors can occur and applicable laws, rules and regulations often change. Information on In-Tax’s website is not intended for use without professional advice.
Information on this site is intended to afford general guidelines on matters of interest. Accordingly, the information in this site is not intended to serve as tax advice. Users are encouraged to consult with professional advisors before making any decision.
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1. Quality of service
1.1 We are committed to providing you with a high quality service that is both efficient and effective.
1.2 We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you.
2. Reliance on advice
2.1 We will endeavour to record all our advice on important matters in writing. Advice given orally is not intended to be relied upon unless confirmed in writing.
3.1 We will provide you with a fixed fee or range of fees for the provision of specific services. It is not our practice to identify fixed fees for more than a year ahead. If it becomes apparent to us, due to unforeseen circumstances, that a fee quote is inadequate, we will reserve the right to notify you of a revised figure or range and to seek your agreement.
3.2 In some cases, you may be entitled to assistance with your professional fees, particularly in relation to any investigation into your tax affairs by HMRC, for instance through insurance policies you hold. Other than where insurance was arranged through In-Tax you will need to advise us of any such insurance cover that you have. You will remain liable for our fees regardless of whether all or part are liable to be paid by your insurers.
3.3 Our invoices are payable on presentation. We reserve the right to charge interest on late paid invoices at the rate of 3% above bank base rates. We also reserve the right to suspend our services or to cease to act for you on giving written notice if payment of any fees is unduly delayed. We exercise these rights only where it is fair and reasonable to do so.
3.4 If you do not accept that an invoiced fee is fair and reasonable you must notify us within 21 days of receipt, failing which you will be deemed to have accepted that payment is due.
4. Limitation of liability
4.1 The advice, which you receive, is for your sole use and does not constitute advice to any third party to whom you may communicate it.
4.2 We will provide our services 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 or others of incorrect or incomplete information, or your failure to act on our advice or respond promptly to communications from us or the tax authorities.
5.1 Communication between us is confidential and we shall take all reasonable steps to ensure your information is kept confidential except where we are required to disclose it by law, regulatory bodies or by our insurers.
6.1 Insofar as we are permitted to do so by law or professional guidelines, we reserve the right to exercise a lien over all funds, documents and records in our possession relating to all engagements for you until all outstanding fees and disbursements are paid in full.
7. Retention of records
7.1 You have a legal responsibility to retain documents and records relevant to your tax affairs. During the course of our work we may collect information from you and others relevant to your tax affairs. We will return any original documents to you as requested. Documents and records relevant to your tax affairs are required by law to be retained for individuals with trading or rental income for five years and ten months after the end of the tax year; or otherwise for 22 months after the end of the tax year; or for companies for six years after the end of the accounting period.
7.2 Whilst certain documents may legally belong to you we may destroy correspondence and other papers that we store, electronically or otherwise, which are more than seven years old. You must tell us if you require the return or retention of any specific documents for a longer period.
8. Electronic communication
8.1 As electronic communications are capable of data corruption we do not accept any responsibility for changes made to such communications after their despatch. It is the responsibility of the recipient to carry out a virus check on any attachments received.
9. Data Protection Act 1998
9.1 To enable us to discharge the services agreed under this engagement, and for other related purposes including updating and enhancing client records, analysis for management purposes and statutory returns, crime prevention and legal and regulatory compliance, we may obtain use, process and disclose personal data about you.
10. Money Laundering Regulations 2007
10.1 In accordance with the Proceeds of Crime Act 2002 and Money Laundering Regulations 2007 you agree to waive your right to confidentiality to the extent of any report made, document provided or information disclosed to the Serious Organised Crime Agency (SOCA).
10.2 You also acknowledge that we are required to report directly to SOCA without prior reference to you if during the course of undertaking any assignment we become suspicious of money laundering.
10.3 As a specific requirement of the Money Laundering Regulations we may require you to produce evidence of identity. Copies of such records will be maintained by us for a period of at least five years after we cease to act for you.
11. Period of engagement and termination
11.1 We may terminate this agreement by giving not less that 21 days notice in writing to the other party except, where you fail to cooperate with us or we have reason to believe that you have provided us or HMRC with misleading information, in which case we may terminate this agreement immediately. Termination will be without prejudice to any rights that may have accrued to either of us prior to termination.
11.2 In the event of termination of this contract, we will endeavour to agree with you the arrangements for the completion of work in progress at that time, unless we are required for legal or regulatory reasons to cease work immediately. In that event, we shall not be required to carry out further work and shall not be responsible or liable for any consequences arising from termination.
12.1 Should we resign or be requested to resign we will normally issue a disengagement letter to ensure that our respective responsibilities are clear.
12.2 Should we have no contact with you for a period of one year or more we may issue, to your last known address, a disengagement letter and hence cease to act.
Gary Brothers and Mike Leigh are regular contributors to a number of professional forums. The current blogs are here, and our archived blogs can be found by checking on the link below.