TERMS AND CONDITIONS

 

Introduction

You are accessing a website produced by Everett King (Inntobookwork) Ltd, trading as Everett King and you agree that your use of this website is solely upon these terms. If you do not accept these terms, you should discontinue your use of this website immediately.

Ownership

Everett King (Inntobookwork) Ltd is the trading name of the business listed below.

Everett King (Inntobookwork) Ltd, trading as Everett King – Registered in England & Wales No. 02480286

Everett King (Inntobookwork) Ltd, trading as Everett King has its registered office located at the following address:

4 Kings Court
Little King Street
Bristol BS1 4HW
United Kingdom
Email: advice@everettking.co.uk

Everett King (Inntobookwork) Ltd, trading as Everett King has its trading office located at the following address:

4 Kings Court
Little King Street
Bristol BS1 4HW
United Kingdom

The partners of the practice are listed in the ‘Our Team’ section of our main website and can be contacted at the address below.

Website Privacy Policy

Everett King (Inntobookwork) Ltd, trading as Everett King respects your privacy and is committed to protecting your personal data. This privacy policy will inform you as to how we look after your personal data when you visit our website (regardless of where you visit it from). Further details about our use of your personal data and your privacy rights can be found in our Privacy Statement.

If you have any queries regarding this website privacy policy, please contact advice@everettking.co.uk. We will do our best to deal with your queries as soon as possible. In the event you require a copy of your personal data that we retain please contact advice@everettking.co.uk.

You have the right to make a complaint at any time to the Information Commissioner’s Office (ICO), the UK supervisory authority for data protection issues (www.ico.org.uk). We would, however, appreciate the chance to deal with your concerns before you approach the ICO so please contact us in the first instance.

We may update this website privacy policy at any time without notice. Updates will be marked with a new edition number and dated accordingly. You agree to review this policy regularly and to be bound by the policy then in force as it appears on our website.

What personal information do we collect?

It is not necessary for you to provide us with any personal information in order for you to access the general information sections of the website. However, if you wish to benefit from any online services that we offer via the website and/or to register with us, you will need to provide us with certain personal information such as your name and contact details including your e-mail address.

If you choose to submit a job via the website, we will collect and hold the information that you provide in that application. Should you wish to understand more about the way in which we retain and use your information in this context please email advice@everettking.co.uk.

How will we use your information?

Except as otherwise stated above, we will use the information that you provided to us online for the purposes of:

  • dealing with your requests and/or enquiries
  • carrying out analysis
  • improving the quality of our services
  • tracking activity on our website
  • protecting our website against unauthorised access
  • complying with statutory and/or regulatory obligations.

Who do we disclose your information to?

We will not share your personal information with any third parties except that we may disclose your personal information to the police or other public sector bodies with authority to request such information and/or fraud prevention agencies for the purpose of preventing fraud/loss, to prevent, detect or discourage crime and/or for the apprehension or prosecution of offenders.

This website may include links to third-party websites, plug-ins and applications. Clicking on those links or enabling those connections may allow third parties to collect or share data about you. We do not control these third-party websites and are not responsible for their privacy statements. When you leave our website, we encourage you to read the privacy notice of every website you visit.

Usage tracking

Everett King (Inntobookwork) Ltd, trading as Everett King sometimes tracks and catalogues the search terms that users enter in our Search function, but this tracking is never associated with individual users. We may use tracking information to determine which areas of our site users like and don’t like based on traffic to those areas. We do not track what individual users read, but rather how well each page performs overall. This helps us continue to build a better service for you.

Cookies

We may sometimes use an internet device called a cookie to store login or other information on your computer. However, it must be noted that cookies cannot be used to identify you personally. Please read our Cookie Policy for further information.

We use Google Analytics to store information such as the time you visit the Website, whether you have visited before and the website that you visited prior to visiting our Website. For further information about Google Analytics please click HERE.

From time to time we embed videos from Vimeo or YouTube using Vimeo’s or YouTube’s privacy-enhanced move. This mode may set cookies on your computer once you click on the Vimeo or YouTube video player, but Vimeo or YouTube will not store personally-identifiable cookie information for playbacks of embedded videos using the privacy-enhanced mode. To find out more please visit Google’s information page.

Website content disclaimer

The information contained in this website is provided on an “as is” basis. The information is given in good faith for general information only and is subject to change without notice. Everett King (Inntobookwork) Ltd, trading as Everett King uses its reasonable efforts to ensure its accuracy but makes no representation and gives no warranty as to its accuracy or otherwise. To the fullest extent permitted by law all such representations and warranties whether expressed or implied are excluded.

Nothing in this website is intended to be, nor should it be, construed as being an offer to enter into a contractual relationship.

The information on this website does not constitute professional advice and you should not rely on any information contained in this website as if it were professional advice.

Everett King (Inntobookwork) Ltd, trading as Everett King accepts no liability for any loss or damage howsoever arising, whether direct, indirect, special or consequential, which may be suffered by any person in accessing, downloading, using or relying on any information or other materials contained in this website, save that nothing in this notice shall restrict or exclude Everett King (Inntobookwork) Ltd, trading as Everett King’s liability for death or personal injury resulting from Everett King (Inntobookwork) Ltd, trading as Everett King negligence or fraud or which is otherwise not permitted by law.

Jurisdiction

Any dispute between you and Everett King (Inntobookwork) Ltd, trading as Everett King in relation to this website, or your use of it, or any content shall be governed by English law and you submit to the exclusive jurisdiction of the English courts.

Trademarks, Copyright and Linking

All trademarks on this site are the property of their respective owners.

The contents of these pages are copyright © Everett King (Inntobookwork) Ltd 2019.

Reproduction or use of this content (in part or whole) is only permitted in accordance with the licence terms below.

No part of this website or its contents may be copied, altered or reproduced in any form or medium without the express consent of Everett King (Inntobookwork) Ltd.

In any event the copying of any article or image will only be permitted if it is copied in full with no amendment or editing. Translation is permitted on the basis that you take full responsibility for the accuracy of the translation.

You may print copies of any item in hard copy for your personal use or for use by others within your organisation but such copies must not be used for commercial gain in any form. You may also download any item to a local hard disk provided it is only for your personal use or for access by others within your organisation.

The supply of any copy to a third party is permitted for their personal use provided that:

  • it is acknowledged that Everett King (Inntobookwork) Ltd website is the source of the material including Everett King (Inntobookwork) Ltd web address and copyright mark in the copy of the material
  • the third party is informed that these licence conditions apply to him and he must comply with them
  • it is not supplied as part of another work or publication
  • it is not supplied directly in return for commercial gain or for use for commercial gain.

Any requests to reproduce materials outside the scope of this license should be addressed to advice@everettking.co.uk/.

You may not link to this site, nor frame it, without our express permission. If you would like to link to this site please contact advice@everettking.co.uk/.

Email addresses are provided on this website for the purposes of pursuing the business of Everett King (Inntobookwork) Ltd. By accessing this site you agree not to send unsolicited email for the purposes of advertising or market research to the email addresses provided.

Transfer of personal information

In the event that Everett King (Inntobookwork) Ltd, trading as Everett King were to undergo any form of restructuring, whether by acquisition, merger or otherwise, we may continue to use and share your personal data across the restructured firm.

Changes and Information

Should you wish to have your information updated or corrected, you may contact advice@everettking.co.uk/. We will use our reasonable endeavours to update or correct your information as soon as possible.

Security

Everett King (Inntobookwork) Ltd, trading as Everett King operates secure data networks protected by industry standard firewall and password protection systems. Our security and privacy policies are periodically reviewed and enhanced as necessary and only authorised individuals have access to the information provided by users of our website and our clients.

Please note that whilst we endeavour to take all reasonable steps to protect your personal information, we cannot guarantee the security of any personal information and/or other data that you disclose to us online via the website. You accept the inherent risks of providing information and dealing online over the internet and you will not hold us responsible for any breach of security unless this is due to our negligence or wilful default.

Your consent

By using this website, you consent to the collection and use of your personal information by Everett King (Inntobookwork) Ltd, trading as Everett King in accordance with the terms of this website privacy policy. If at any time you wish to cease using your personal information, please contact advice@everettking.co.uk.

Viruses

Please note that viruses and similar destructive programs are an inherent risk of communication via the Internet. Whilst we will use our reasonable endeavours to prevent contamination of any material accessed by you via the website, we do not to the maximum extent permitted by law, accept any liability for any virus or similar destructive code which computer equipment and/or software used by you may suffer as a result of you accessing this website and/or as a result of any other communication via the Internet between you and us.

It is your sole responsibility to scan what you choose to download from this website to ensure that it is free from viruses, worms, trojan horses and other similar destructive code.

Registration

If you wish to register for any services provided via this website, you agree to provide accurate, current and complete information about yourself when completing your registration. We will use this information for the purpose of processing and managing your registration and in order to provide the relevant services to you.

 

Terms and Conditions

(for the Engagement of Everett King for accountancy services)

 These terms and conditions should be read alongside the Privacy Policy.

Introduction

These terms and conditions set out the general terms under which we undertake our business.  The specific conditions relating to particular assignments will be covered in separate letters of engagement.

Applicable law

This engagement letter, the schedule of services and work definition document, as well as our standard terms and conditions of business are governed by, and should be construed in accordance with, the law and practice of England and Wales.

Each party agrees that the Courts of England and Wales will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any matter arising from it.  Each party irrevocably waives any right 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.

Authorisation and registration

Everett King (Inntobookwork) Ltd are registered with the Association of Chartered Certified Accountants as chartered certified accountants and can be found on the register of members HERE.

Client identification and verification

As with other professional services firms, we are required to identify and verify our clients for the purposes of the UK anti-money laundering legislation. Save in exceptional circumstances we cannot start work until this requirement has been met.  We may request from you, and retain, such information and documentation as we require for these purposes and/or make searches of appropriate databases including ID verification software.

Client monies

We may, from time to time, hold money on your behalf.  Such money will be held in trust in a client bank account, which is segregated from the firm’s funds. The account will be operated, and all funds dealt with, in accordance with the Clients’ Monies Rules of the Association of Chartered Certified Accountants. These rules can be found on the ACCA website HERE.

We will return monies held on your behalf promptly as soon as there is no longer any reason to retain those funds. If any funds remain in our client account that are unclaimed and the client to which they relate has remained untraced for five years or we as a firm cease to practice, then we may pay those monies to a registered charity.

Fees paid by you in advance for professional work to be performed and clearly identifiable as such shall not be regarded as clients’ monies.

Commissions and other benefits

In some circumstances, we may receive commissions and/or other benefits for introductions to other professionals or in respect of transactions which we arrange for you. Where this happens, we will notify you in writing of the amount and terms of payment and receipt of any such commissions or benefits.  

Confidentiality

Communication between us is confidential.  We shall take all reasonable steps not to disclose your information except where we are required to and as set out in our privacy notice.  Unless we are authorised by you to disclose information on your behalf this undertaking will apply during and after this engagement.

We may, on occasions, subcontract work on your affairs to other tax or accounting professionals.  The subcontractors will be bound by our client confidentiality and security terms and if this ever becomes necessary, we will notify you in writing.

Conflicts of interest

If there is a conflict of interest in our relationship with you or in our relationship with you and another client that is capable of being addressed successfully by the adoption of suitable safeguards to protect your interests, then we will adopt those safeguards.

Where conflicts are identified that cannot be managed in a way that protects your interests then we regret that we will be unable to provide further services.  If this arises, we will inform you promptly.

We reserve the right to act for other clients whose interests are not the same as or are adverse to yours, subject, of course, to the obligations of confidentiality referred to above.

Consumer credit

If, during the provision of professional services to you, you need advice or services on areas from us that fall within Consumer Credit activity, we may have to refer you to someone who is authorised by the Financial Conduct Authority (FCA) as we are not authorised to undertake this activity.

Data Protection

We confirm that we will comply with the provisions of the General Data Protection Regulation (GDPR) when processing personal data about you.

Processing means:

  • obtaining, recording or holding personal data; or
  • carrying out any operation or set of operations on personal data, including collecting and storage, organising, adapting, altering, using, disclosure (by any means) or removing (by any means) from the records manual and digital.

The information we obtain, process, use and disclose will be necessary for:

  • the performance of the contract
  • to comply with our legal and regulatory compliance and crime prevention
  • contacting you with details of other services where you have consented to us doing so
  • other legitimate interests relating to protection against potential claims and disciplinary action against us.

This includes, but is not limited to, purposes such as updating and enhancing our client records, analysis for management purposes and statutory returns.

Under the ethical and regulatory rules of ACCA we are required to allow access to client files and records for the purpose of maintaining our membership of this body.

Disengagement

Should we resign or be requested to resign we will normally issue a disengagement letter to ensure that our respective responsibilities are clear.

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 thereafter cease to act.

We reserve the right following termination for any reason to destroy any of your documents that we have not been able to return to you after a period of six months unless other laws or regulations require otherwise.

Electronic and other communication

As instructed, we will communicate with you and with any third parties you instruct us to recognise, as set out in our covering letter and privacy notice via email or by other electronic means.  The recipient is responsible for virus-checking emails and any attachments.

With electronic communication there is a risk of non-receipt, delayed receipt, inadvertent misdirection or interception by third parties.  We use virus-scanning software to reduce the risk of viruses and similar damaging items being transmitted through emails or electronic storage devices.  However, electronic communication is not totally secure, and we cannot be held responsible for damage or loss caused by viruses, nor for communications that are corrupted or altered after despatch.  Nor can we accept any liability for problems or accidental errors relating to this means of communication, especially in relation to commercially sensitive material.  These are risks you must accept in return for greater efficiency and lower costs.  If you do not wish to accept these risks, please let us know and we will communicate by hard copy, other than where electronic submission is mandatory.  

Any communication by us with you sent through the post or is deemed to arrive at your postal address two working days after the day that the document was sent.

When accessing information held electronically by HMRC, we may have access to more information than we need and will only access records reasonably required to carry out the contracted work.

You are required to keep us up to date with accurate contact details at all times. This is important to ensure that communications and papers are not sent to the incorrect address, or the wrong information appear on statutory reports and submissions.

Fees and payment terms

Our fees may depend not only on the time spent on your affairs but also on the level of skill and responsibility, and the importance and value of the advice that we provide, as well as the level of risk.

If we provide you with an estimate of our fees for any specific work, then the estimate will not be contractually binding unless we explicitly state that that will be the case.  For the sake of any doubt or ambiguity we will otherwise provide a quotation.

Where requested, we may indicate a fixed fee for the provision of specific services or an indicative range of fees for a particular assignment.  It is not our practice to identify fixed fees for more than a year ahead as such fee quotes need to be reviewed in the light of events.  If it becomes apparent to us, due to unforeseen circumstances, that a fee quote is inadequate, we reserve the right to notify you of a revised figure or range and to seek your agreement thereto.

In some cases, you may be entitled to financial assistance with your professional fees, particularly in relation to any investigation into your tax affairs by HMRC such as the use of Fee Protection Insurance to help cover the cost involved in these sort of enquiries.

Assistance may be provided through insurance policies you hold or via membership of a professional or trade body.  Other than where such insurance was arranged through us, 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.

We will bill weekly, monthly, quarterly or annually as agreed, and our invoices are due for payment upon presentation within 14 days of issue.  Our fees are exclusive of VAT, which will be added where it is chargeable.  Any disbursements we incur on your behalf and expenses incurred in the course of carrying out our work for you will be added to our invoices where appropriate.

Fees should be paid by monthly Direct Debit, Standing Order or BACS and we reserve the right to charge an administration reminder fee of £45.00 plus VAT where the Direct Debit, Standing Order or BACS payment fail and to continue to charge this fee monthly until the regular payment mandate is reinstated.

Company Directors agree to be personally liable for the full value of their Company book debt plus notice period on amounts owing to Everett King should the business not be able to pay the service package fee and / or arrears owing at any time the demand to settle is required by Everett King. Please note that the resignation of a Director does not remove this liability for any charges incurred during their tenure.

Unless otherwise agreed to the contrary, our fees do not include the costs of any third party, counsel, or other professional fees and could be claimed separately to outstanding amounts owed directly to Everett King.  You authorise us to settle our agreed fees from any money held on your behalf in the client receivable bank account.

Where this contract exists between us and a purchaser acting in the course of a business we reserve the right to charge interest on late-paid invoices at the rate of 8% above the Bank of England base rate under the Late Payment of Commercial Debts (Interest) Act 1998.

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 intend to exercise these rights only where it is fair and reasonable to do so.

If you do not accept that an invoiced fee is fair and reasonable you must notify us within 14 days of receipt, failing which you will be deemed to have accepted that charge is correct and payment then due.

On termination of our appointment you may instruct a new adviser or accountant. Where a new adviser or accountant requests professional clearance and handover information we reserve the right to charge you a reasonable fee for the provision of handover information and expenses incurred in relation to handing the records over.

Implementation

We will only assist with implementation of our advice if specifically instructed and agreed in writing.  A fee quote may also apply and be payable.

Intellectual property rights

We will retain all copyright in any document prepared by us during the course of carrying out the engagement save where the law specifically provides otherwise.

Interpretation

If any provision of the engagement letter, schedule of services or standard terms and conditions is held to be void, then that provision will be deemed not to form part of this contract and the remainder of this agreement shall be interpreted as if such provision had never been inserted.

In the event of any conflict between these terms of business and the engagement letter or appendices, the relevant provision in the engagement letter or schedules will take precedence.

Internal disputes

If we become aware of a dispute between the parties who own or are in some way involved in the ownership and management of the business, it should be noted that our client is the business and we would not provide information or services to one party without the express knowledge and permission of all parties.

Unless otherwise agreed by all parties we will continue to supply information to the correspondence address on your engagement letter for your personal attention or any person/s you authorise us to share information with.

Investment services

Investment business is regulated under the Financial Services and Markets Act 2000 and the Financial Services Act 2012.

If, during the provision of professional services to you, you need advice on investments, including insurances, we may have to refer you to someone who is authorised by the Financial Conduct Authority or the Prudential Regulation Authority or licensed by a Designated Professional Body as we are not authorised to give such advice.

Lien

In so far as 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.

Limitation of liability

We will provide our services with reasonable care and skill. Our liability to you is limited to losses, damages, costs and expenses directly caused by our negligence or wilful default and not exceeding the value of your service package fees.

Exclusion of liability for loss caused by others

We will not be liable if such losses, penalties, interest or additional tax liabilities are caused by the acts or omissions of any other person or due to the provision to us of incomplete, misleading or false information, or if they are caused by a failure to act on our advice or a failure to provide us with relevant information.

In particular, where we refer you to another firm whom you engage with directly, we accept no responsibility in relation to their work and will not be liable for any loss caused by them.

Exclusion of liability in relation to circumstances beyond our control

We will not be liable to you for any delay or failure to perform our obligations under the engagement letter if the delay or failure is caused by circumstances outside our reasonable control.

Exclusion of liability relating to non-disclosure or misrepresentation

We will not be responsible or liable for any loss, damage or expense incurred or sustained if information material to the service we are providing is withheld or concealed from us or misrepresented to us.

This exclusion shall not apply where such misrepresentation, withholding or concealment is or should (in carrying out the procedures that we have agreed to perform with reasonable care and skill) have been evident to us without further enquiry beyond that which it would have been reasonable for us to have carried out in the circumstances.

Indemnity for unauthorised disclosure

You agree to indemnify us and our agents in respect of any claim (including any claim for negligence) arising out of any unauthorised disclosure by you or by any person for whom you are responsible of our advice and opinions, whether in writing or otherwise.  This indemnity will extend to the cost of defending any such claim, including payment at our usual rates for the time that we spend in defending it.

Limitation of aggregate liability

Where the engagement letter specifies an aggregate limit of liability, then that sum shall be the maximum aggregate liability of this firm, company or LLP, its principals, partners, directors or members, agents and employees to all persons to whom the engagement letter is addressed and also any other person that we have agreed with you may rely on our work.

By signing the Letter of Engagement, you agree that you have given proper consideration to this limit and accept that it is reasonable in all the circumstances.  If you do not wish to accept it, you should contact us to discuss it before signing the Letter of Engagement.

You have agreed that you will not bring any claim of a kind that is included within the subject of the limit against any of our principals, partners, directors, members or employees, on a personal basis.

Limitation of Third Party Rights

The advice and information we provide to you as part of our service is for your sole use and not for any third party to whom you may communicate it unless we have expressly agreed in the engagement letter that a specified third party may rely on our work or where we later give written permission.

We accept no responsibility to third parties, including any group company to whom the engagement letter is not addressed, for any advice, information or material produced as part of our work for you which you make available to them.  It may not be used or relied upon for any other purpose or by any other person other than you without our prior written consent. A party to this agreement is the only person who has the right under the Contracts (Rights of Third Parties) Act 1999 to enforce any of its terms.

If our advice is disclosed to any third party (with or without our consent), then we accept no responsibility or liability to that third party for any consequences that may arise to them, should they rely on the advice.  If it is proposed that any documents or statement which refer to our name are to be circulated to third parties, please consult us before they are issued.

Money Laundering Regulations 2017

In accordance with the Proceeds of Crime Act, The Terrorism Act, Money Laundering Regulations 2017 and The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 you agree to waive your right to confidentiality to the extent of any report made, document provided, or information disclosed to the National Crime Agency (NCA).

You also acknowledge that we are required to report directly to the NCA, without prior reference to you or your representatives, if during the course of undertaking any assignment the person undertaking the role of Money Laundering Reporting Officer becomes suspicious of money laundering.

As with other professional services firms, we are required to have appropriate risk based policies and procedures for assessing and managing money laundering risks: this applies at the start of any business relationship and through the lifetime of the relationship.  This includes undertaking appropriate customer due diligence.  We may request from you, and retain, such information and documentation as we require for these purposes and/or make searches of appropriate databases.  If we are not able to obtain satisfactory evidence of your identity, we will not be able to proceed with the engagement.

Copies of such records created as part of the client due diligence process, including any non-engagement documents relating to the client relationship and ongoing monitoring of it, will be retained by us for a period of five years after we cease to act for the business unless we are required to retain them under statutory obligation, or to retain them for legal proceedings, or you consented to the retention in which case the records will be retained for not more than 10 years.

Notification

We shall not be treated as having notice, for the purpose of our accounts, payroll, stocktaking, consultancy and tax responsibilities, of information provided to members of our firm, other than those engaged on the specific assignment.  For example, information provided in connection with accounting, taxation and other services that a certain member of staff does not undertake for you.

Period of engagement and termination

Unless otherwise agreed our appointment and work will begin from the date the letter of engagement is signed and dated.  Work necessary on your accounts, payroll, stocks, consultancy and tax prior to our appointment will be undertaken per your instructions but will be quoted for and charged separately.

Either party can terminate the service of our appointment or work with 3 whole calendar months advance written notice, not including the month in which the notice is served.  Alternatively, a lump sum payment equal to the three whole calendar months’ notice may be paid to bring our appointment to an immediate end and we will require a minimum of 7 working days to hand over all records.

Where we or HMRC have reason to believe we have been provided with contradictory, incomplete or mis-leading information Everett King may terminate this agreement by providing 7 working days advance written notice.

At appointment termination Everett King will endeavour to complete the work in progress by the end of the served notice period. If we are required for legal or regulatory reasons, not limited to but including contradictory, incomplete or mis-leading information, work may cease immediately, and we will not be held responsible or liable in these terms.

Electronic data including accounts, stock-taking and payroll work other than in hard copy paper format required by you or the new accountant is chargeable for a one-off fee of £750 plus VAT, be this in part or for all of the backup and restore data at the point of termination / handover.

If work we undertake for you does not fall under a continuous service arrangement, our appointment is limited to the completion of work we have agreed to provide or undertake on its own individual merit.  Our obligations within this service provision is then at a natural end and you agree to be charged and paid for separately.

Professional rules and statutory obligations

We will observe and act in accordance with the by-laws, regulations and ethical guidelines of the Association of Chartered Certified Accountants (ACCA) and will accept instructions to act for you on this basis.

You are responsible for bringing to our attention any errors, omissions or inaccuracies in the presentation of accounts or tax returns that you become aware of before and after the returns have been submitted in order that we may assist you to make a voluntary disclosure.

In particular, you give us the authority to correct errors made by HMRC where we become aware of them.  In addition, we will not undertake tax planning which breaches professional conduct in relation to taxation.  We will, therefore, comply with the general anti-abuse rule and the targeted anti-avoidance rule.

We will not be liable for any loss, damage or cost arising from our compliance with statutory or regulatory obligations.  You can see copies of these requirements at our offices.  The requirements are also available online HERE.

The implications of professional body membership as it relates to GDPR are set out in the privacy notice, which should be read alongside these standard terms and conditions of business.

Provision of Services Regulations 2009

In accordance with our professional body rules we are required to hold professional indemnity insurance. Details about the insurer and coverage can be found at our offices and can be supplied on written request, but after the Complaints Procedure has been followed.

Quality of service

We aim to provide a high quality of service at all times.  If you would like to discuss with us how our service could be improved or if you are dissatisfied with the service that you are receiving please let us know by following our Complaints Policy procedure.

We undertake to investigate any complaint carefully and promptly and to do all we can to explain the position to you.  If we do not answer your complaint to your satisfaction you may after following the Complaints Policy procedure take up the matter with the Association of Chartered Certified Accountants. This should be done promptly and in any event no later than 6 months after exhausting our procedures.

Should ACCA consider a complaint appropriate for conciliation, it is competent to offer alternative dispute resolution through its Conciliation Service. ACCA’s website address is HERE.  Please note that, under the Alternative Dispute Resolution for Consumer Disputes (Competent Authorities and Information) conciliation process we are not obliged to submit to ACCA’s conciliation process.

Reliance on advice

We will endeavour to record all advice on important matters in writing.  Advice given orally is not intended to be relied upon unless confirmed in writing.  Therefore, if we provide oral advice (for example, during the course of a meeting or a telephone conversation) and you wish to be able to rely on that advice, you must ask for the advice to be confirmed by us in writing.  However, bear in mind that advice is only valid at the date it is given.

Retention of papers

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 and will return any original or copy documents to you on written request.

When we cease to act for you, we will seek to agree the position regarding access to computerised accounting records that offers you continuity of service.  This may require you to purchase licensed software from the relevant service provider which is apart from Everett King termination fees.

For your information financial documents and records relevant to your tax affairs are required by law to be retained as follows:

Individuals, trustees and partnerships:

  • with trading or rental income: five years and 10 months after the end of the tax year
  • otherwise: 22 months after the end of the tax year.

Companies, LLPs and other corporate entities:

  • six years from the end of the accounting period.

While 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.  This includes your documents if they have not been reclaimed by you within the seven-year period.  You must tell us if you require the return of any specific document or their retention for a longer period.

You should retain documents that are sent to you by us as set out in the privacy notice, which should be read alongside these Terms and Conditions.

Timetable

The services we undertake to perform for you will be carried out on a timescale to be determined between us on an ongoing basis. The timing of our work will, in any event, be dependent on the prompt supply of all information and documentation as and when required by us.