UK personal taxation services provided from 1 January 2023 – Terms & Conditions

Thank you for choosing E-Tax Consulting Ltd (‘we’ or ‘E-Tax’) to perform professional tax services (“the Services”) for you.  Unless a “Statement Of Work” is issued, the below sets out the terms under which our personal tax advice has/will be provided.  This includes but is not limited to for example tax return services, ad hoc tax advice etc.

1. We will issue our invoice for payment on account and our invoice should then be settled within 1 day from the date of receipt. We reserve the right to charge interest at the rate of 5% for each month or part month that our invoice remains outstanding.

2. Any fee estimate agreed with you is necessarily based on the assumption that the information required for the Services is made available in accordance with agreed timetables. If delays or other unanticipated problems occur which are beyond our control this may result in additional fees for which invoices will be raised, including where we need to carry out substantial further work due to changes in law or tax authority practice.

3. If HMRC wishes to enquire into a tax return it will either issue a formal notice of enquiry or seek resolution to any queries on an informal/collaborative basis. At your request, subject to your approval with any additional fees applicable, we will be happy to assist you with regard to any queries raised by HMRC in this respect.

4. We will own all correspondence or other documents which are either created or produced by us during the course of our engagement or received by us from the tax authorities or any other third party in our capacity as your tax representative, unless otherwise agreed in writing. There is an HMRC requirement to retain copies of returns and all supporting records and information for a period of 22 months from the end of the tax year in question. If any return is queried by HMRC, the relevant supporting records and information are required to be kept until the conclusion of the enquiry (where this is later than the normal retention period referred to in the previous sentence).  The exception to the above 22 month rule is where you have income from self-employment or from the letting of property. The 22 month period for retaining records is then extended to 5 years and 10 months from the end of the relevant year of assessment.

5. From time to time you may require additional services to supplement those described above e.g. in relation to the 2022/23 tax year and going forward or may instruct us to advise on other tax matters (‘On-call Tax Advisory Services’). We would normally propose a new statement of work for any substantial advisory project but this agreement shall govern the provision of tax related advice where a new statement of work is not issued.

6. It is your responsibility to provide us with all information relevant to the completion of your tax return by 30 September following the end of the relevant tax year. In the event of any failure to do so and/or we need to send multiple follow up emails to obtain the relevant information, we will take appropriate steps to assist you to submit the completed return and complete our agreed services as soon as is reasonably possible; however our fees may be increased and we shall not be responsible for any interest and/or penalties which may arise in consequence of any failure to meet the applicable HMRC time limit.

7. It is also your responsibility to review the prepared returns carefully, since you are required to sign the statutory declaration that the return is correct and complete. Once you have signed the declaration you should send it to us (or confirm by e-mail, quoting the e-tran number at the foot of the return, that you have signed the declaration) and we will then submit the tax return to HMRC on your behalf. You must ensure that this occurs in time to meet any applicable deadline. You are also responsible for ensuring that appropriate payments are made to HMRC on time.

8. The deadline for filing your UK tax returns are 31 October (paper filing) and 31 January (online filing) following the end of each tax year. In all cases unless agreed otherwise, we will work towards the online tax return filing deadline.

9. Your tax return must be submitted to HMRC by the filing deadline otherwise a £100 penalty will be charged. In addition, if the return is submitted three months late, an additional penalty of £10 per day (up to a maximum of £900) may be charged. Further higher penalties may be charged if the submission of the return is delayed six months or twelve months after the submission deadline.

10. It is your responsibility to advise us of corrections to provisional and estimated figures included in your tax returns as soon as you become aware of the amended figures. If third parties advise you of any amendments affecting the figures disclosed in your tax returns, it is your responsibility to advise us of any such amendments as soon as you become aware of them. HMRC may impose penalties (as well as interest) on additional tax arising from such adjustments where there has been a delay in providing the revised information to them.

11. Any amendment required to your tax return must be made within the specified time limits - this is normally 12 months from 31 January following the end of the relevant tax year. If this deadline is not met, HMRC may deny making any amendment that would reduce your tax liability unless the information was not available to you by the deadline. You are responsible for ensuring that you notify us of any amendments to allow us sufficient time to advise HMRC by the deadline. We will not be responsible if HMRC deny any tax repayment for an earlier year due to the deadline being missed.

12. It is your responsibility to advise us of any communications received by you from HMRC relating to returns we have prepared.

13. You agree that we may correspond with HMRC, in connection with the Services we are providing to you under this Agreement, using electronic media and you accept HMRCs terms and conditions relating to electronic media communications as amended from time to time.  You agree that we are not responsible for assessing the risks of corresponding with HMRC by electronic media, nor are we liable to you for any breach of your confidentially or data privacy rights by HMRC.

14. The nature and content of any tax advice we provide will necessarily reflect the specific scope and limitations of assistance that is requested, the amount and accuracy of information provided to us and the timescale within which the tax advice is required. If we are asked to provide our tax advice in an abbreviated format or timescale or you are unable to provide all the requested documentation, you accept that you will not receive all the information you would have received had we provided a full written report or had we been able to perform the work without an abbreviated timescale or missing documentation.

15. In performing this engagement we will act as a Data Controller in the Processing of your Personal Data (which may include Sensitive Personal Data), as such terms are defined in the Data Protection Legislation. “Data Protection Legislation" means any law applicable from time to time relating to the processing of personal data and/or privacy, as in force at the date of this Agreement or as re-enacted, applied, amended, superseded, repealed or consolidated, including without limitation, UK GDPR, the UK Data Protection Act 2018 and the Privacy and Electronic Communications (EC Directive) Regulations 2003, in each case including any legally binding regulations, direction and orders issued from time to time under or in connection with any such law.

16. Any tax refunds arising on filing your tax return will be paid by HMRC directly into your nominated bank account.

17. Our liability in respect of breach of contract or breach of duty or fault or negligence or otherwise whatsoever arising out of or in connection with this Agreement and the Services shall be limited in total to the lower of our fees charged and £10,000. Our business insurance is provided by Hiscox Underwriting Ltd.

18. You shall make any claim relating to the Services or otherwise under this Agreement no later than 6 months after the act or omission alleged to have given rise to the claim.

19. To the fullest extent permitted by applicable law and professional regulations, you shall indemnify us against all claims by third parties and resulting liabilities, losses, damages, costs and expenses (including reasonable external and internal legal costs) arising out of a third party’s use of or reliance on any Report (including Tax Advice) disclosed to it by or through you or at your request. You shall have no obligation hereunder to the extent that we have specifically authorized, in writing, the third party’s reliance on the Report.

20. Except as otherwise permitted by this Agreement, neither of us may disclose to third parties the contents of this Agreement or any information provided by or on behalf of the other that ought reasonably to be treated as confidential and/or proprietary.

21. If circumstances arise such that we disclose information to the National Crime Agency (NCA), due to the restrictions imposed by law we may be prevented from discussing such matters with you or from proceeding with the Services pending consent from NCA. If this arises we shall have no liability to you as a result of any suspension or termination of the Services.

22. Either of us may use electronic media to correspond or transmit information and such use will not in itself constitute a breach of any confidentiality obligations under this Agreement.

23. This Agreement shall terminate on the completion of the Services. Either of us may terminate it, or any particular Services, earlier upon immediate written notice to the other.  

24. You shall pay us for all work-in-progress, Services already performed, and expenses incurred by us up to and including the effective date of the termination of this Agreement based on an hourly chargeout rate of £375 plus VAT. This includes time incurred in relation to completing our client acceptance and other admin tasks such as issuing and chasing invoices for payment etc.

25. For any other services for which a fixed fee has been agreed (verbally or in writing) which you have paid in advance and you subsequently cancel such services, no refunds will be issued except at our sole discretion less any time invested in but not limited to for example undertaking administration work, preparing advice, follow up emails/calls etc. In such cases our time invested will be calculated based on an hourly chargeout rate of £375 plus VAT.

26. This Agreement, and any non-contractual matters or obligations arising out of this Agreement or the Services, shall be governed by, and construed in accordance with, the laws of England.

27. If at any time you would like to discuss with us how our service to you could be improved, or if you are dissatisfied with the service you are receiving, you may take the issue up with your usual partner or director contact. If you prefer an alternative route, please contact Aman Sood, our Director, 1^st Floor, 85 Great Portland Street, London, W1W 7LT. We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. Should you remain dissatisfied with any aspect of our service, you may of course take matters up with our professional institute. We can provide further information on how you may contact our professional institute.

28. Any dispute relating to this Agreement or the Services shall be subject to the exclusive jurisdiction of the English courts, to which each of us agrees to submit for these purposes.