UTA - General Terms and Conditions

• The 'Firm' or we means UTA  (UKTaxAdvisory.co.uk) Online Tax Return Specialists,
• The 'Client' or you (and derivatives) means the person, firm or company purchasing services from the Firm.
• Services Contract implies to these General Terms and Conditions of Business and the Engagement Letter, together with any other terms applicable to the services to which specific contractual reference is made in the Engagement Letter.

These definitions shall apply wherever these words and phrases are used in the Services Contract.
UTA's responsibilities to its clients

• The Engagement Letter shall set out the Services that the firm will deliver to its clients with reasonable skill and care. These Services are subject to limitations of the professional bodies and law and regulations by which the Firm may be governed.
• During the course of work, the Firm may decline to act on or in any matter, in which case the Client will be advised accordingly. In such cases the Firm will be under no contractual obligation to act further in the matter concerned and will have no responsibility for any loss arising out of the failure to take the action or carry out the task required.
• The Firm will not be under any obligation in any circumstances to update any advice, report or any other Services, oral or written, for events occurring after the advice, report or product concerned has been issued in final form.
• The Firm takes no responsibility for consequences of information supplied later than the date requested date from the client, such as the late completion of a task(s) due to required information in total or in part being supplied outside such time limit as set by the Firm.
• In relation to your confidential information, the Firm will comply with the confidentiality standards as set by our regulatory body and the English law authority. The Firm is bound by UK law to comply to disclose Confidential Information to legal authorities. Otherwise, we will not release to any person your Confidential Information with the exception being members of staff and to associates working for the Firm for purposes of providing Service to the Client. Additionally, the Firm may release your information as is required to persons instructed by the Firm for the purposes of:-
• a. fee and other charges collection due to the Firm; and
• b. for purposes of quality control, conducting a peer review of our files
• Any product of the Service that is released to the Client in any form is strictly for the Client's benefit and information and that save as may be required by law or by a competent authority, it shall not be copied, referred to or disclosed, in whole or in part, to third parties without our prior written consent. The Services are delivered on basis that you shall not quote our name or reproduce our logo in any medium or form without our prior consent.
• You may disclose in whole any product of the Services to your legal or any other professional advisers for the purpose of you seeking advice in relation to Services, but you must inform them also that onward disclosure by them is not permitted without UTA's prior written consent and that UTA (to the fullest permitted by law) accepts no responsibility or liability to them in connection with the Services.
• The Firm will commence client work at the earliest practical date providing that all fees due to the Firm are up-to-date.
• The Firm will not be responsible for any losses, surcharges, interest , penalties, or additional tax liabilities arising due to:
• a. The inappropriate, incorrect or incomplete supply of information from the client or others;
• b. the Client's failure to act on the Firm's advice;
• c. Failure by the Client to inform us of any information or developments which may come to light and which may have a bearing on the Services.
• d. The Client's failure to respond promptly to communication from the Firm or the tax authorities.

Retention of working papers

• You shall inform us in writing if you require our working papers referable to the Services.
• The Firm will take reasonable care of all information collected from the Client and others acting on the Clients behalf but we will not be responsible for any loss or damage thereto insofar as such loss is not caused by the negligence or direct action of the Firm or its staff.
• We will return any original documents to the Client following the preparation of the Client's accounts and returns.
• The Firm may take a line over any property held in the event of the Client being indebted to the Firm at any time.
• The Firm stores your records for six years, other than documents which it considers to be of continuing significance, after which working papers will be destroyed.

Our Fees

• The Engagement Letter will detail our charges.
• We shall raise invoices in respect of the Services which are based on time spent having regard to the level of skill, outlays, time taken, staff knowledge, urgency, VAT and other factors.
• Our charges may differ from estimates or quotations that may have been supplied which shall be provisional only.
• Where the fee differs from the fixed fee which is our preferred practice, then a breakdown narrative of any charge will be supplied on request to you.
• In return for the delivery of Services you shall pay our fees (together with VAT and any other taxes) promptly within 14 days from the date of presentation of the Firm's invoice.
• Where an invoice remaining outstanding for a period in excess of thirty days from the date of the invoice, interest at the statutory rate per month will be charged on any of the unpaid balance. Interest will be calculated from the date if issue of the invoice up to and including the day prior to the receipt by the Firm of settlement of the account. Additionally a late payment fee of £40 may be charged. If the debt is subsequently passed on to the debt collection agency all fees will be charged to the Client.
• If the Services Contract is terminated or suspended, we shall be entitled to payment for outlays incurred to that time and to payment of fees for work done, plus VAT thereon. The work done in this event will be calculated at out hourly rate on the basis set out in clause 16.
• In cases where the Services will take longer than a year to complete, a minimum charge of 25% of the agreed fee is to be raised per quarter from the date of signing the initial letter of engagement letter. Additionally, clause 21 applies if the Firm ceasing to act.
• Where there is more than one addressee of the Engagement Letter, unless provision is made for in the Engagement Letter, all of you shall be jointly and severally liable separately to pay in full our Charges.

Clients' responsibilities

• The Client will, at all times, will provide accurately, truthfully, completely and promptly information requested and questions raised by the Firm
• The Client will bring to the UTA's attention of any known errors or omissions to information provided, to Tax Return and or Accounts.
• We should be grateful if you would confirm your agreement to the terms and conditions by signing and returning via post or via email the acceptance declaration which will be enclosed with your engagement letter.
• On signing and returning via post the client acceptance declaration (enclosed with the engagement letter) or giving your approval to the terms of our engagement via email, you agree to these conditions. These terms and conditions will remain effective from the date of signature or email, until it is replaced. You or we may vary or terminate our authority to act on your behalf at any time without further penalty. UTA will charge you for any work that has already been carried out regardless of any early termination by us or you as per our terms. Notice of variation or termination must be given in writing.

Client Monies

• UTA 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.

Law

• This contract is governed by English law and all disputes arising from under the Services contract shall be subject to the exclusive jurisdiction of the English Courts.

Liability

• The Courts of England will have exclusive jurisdiction and enforcement in relation to any dispute, claim, or difference concerning with the particular circumstances of the Services set out in the Engagement Letter. All parties involved are to irrevocably waive any right to object to any action being brought in English courts, to claim that those courts to not have jurisdiction, or to claim that the action has been brought in an appropriate forum.

Electronic communications

• Electronic communications contain inherent risks (including security risks of interception or unauthorised access to such communications, the risk of corruption of such communication and the risk of viruses or other harmful devices) and as such you are fully responsible for performing your own virus checks.
• In communicating with you by electronic mail you are therefore consenting to this method of communication and accept the aforementioned risks (clause 33) and you take full responsibility if any errors or problems that may arise.

Data Protection Act

• Where necessary to enable us to deliver our Services, we have your authority to obtain and process personal data on your behalf. Under data protection legislation, the Client has a right of access to clients own personal data held by the Firm.
• As required by law, the Firm shall, at all times, comply with the requirements of the Data Protection Act 1998 when processing data on the Clients behalf, and take adequate security measures to protect against unauthorised or unlawful processing of personal data and against accidental loss or destruction/damage of/to personal data.

Right of Third Parties

• If you breach any of your obligations under the Services Contract and there is a claim made or threatened against us by a third party, that is those who are not party to the agreement between the Firm and the Client, you shall compensate us and reimburse us for and protect us against any loss, expense, damage, or liability incurred by us arising from any such breach and/or claim.
• Third parties shall have no rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of such agreement.

Circumstances beyond your or our control

• Neither the firm and nor Client shall be in breach of the contract, nor incur any liability to the other, if we or you were unable to comply with the Services contract due to circumstances beyond our or your reasonable control.

Termination

• Both the Firm and the Client can terminate or suspend the Services Contract at any time by giving 30 days' notice. This should not affect any rights accruing for whether us or you before termination or suspension and all fees due to us shall become payable in full when termination and suspension takes effect.

Money Laundering Regulations

• The Firm is required by law to comply with the proceeds of Crime Act 2002 and the Money Laundering Regulations 2003. Accordingly, if during the course of undertaking any assignment the Firm (or staff working for the Firm) becomes suspicious of money laundering, the Firm shall take action to report directly to Serious Organised Crime Agency (SOCA) without prior reference to the Client or their representatives, without contravening the laws on Data Protection.

Additional Terms: Personal Tax (including sole trader business) Compliance
These Additional Terms supplement UTA's General Terms of Business
Terms of Engagement

• The engagement letter sets out the basis on which we are to act as your tax agent and adviser
• Your spouse is legally responsible for [his/her] own tax affairs and should be dealt with independently. However, if both spouses sign our engagement letter to you, you agree that we can disclose to your spouse such details of your financial affairs as are required to consider your combined tax position.
• The Engagement Letter shall identify the Returns, reports and any other Services for which the Firm shall be responsible. The Firm will not be responsible for discharging any of your statutory obligations.

Period of Engagement

• This engagement letter will detail the period of engagement. This engagement will commence with your tax return for the year detailed in your engagement letter.
• We will deal with matters arising in respect of years prior to the period of engagement, as appropriate. We will not be responsible for earlier years. Your previous advisor will deal with outstanding returns, assessments and other matters relating to earlier periods and will agree the position with the tax authorities.

Our Service to you

• The engagement letter will list our agreed services with you.
• We will prepare your personal tax return together with such supporting schedules as are appropriate and we will prepare/ check the Inland Revenue's calculation of your self-assessment of tax and Class 4 national insurance contributions.
• For sole traders, we will send you your tax return, business accounts, tax computations and supporting schedules for you to approve and sign. We will then submit your tax return to the Inland Revenue. Unless you advise us otherwise, you authorise us to file the return electronically.
• For non sole traders, or sole traders that have not requested accounts preparation and completion by us, we will send your tax return and supporting schedules for you to approve and sign. We will then submit your tax return to the Inland Revenue. Unless you advise us otherwise, you authorise us to file the return electronically.
• We will tell you how much tax you should pay and when. If appropriate we will initiate repayment claims when tax has been overpaid.
• Subject to the scope of our engagement detailed in our engagement letter, we will deal with the Inland Revenue 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. Where instructed by you, we will make such claims and elections in the form and manner required by the Inland Revenue.
• We will deal with all communications relating to your return addressed to us by the Inland Revenue or passed to us by you. However, if the Inland Revenue choose your return for enquiry , beyond the answering of straightforward queries regarding entries on the tax return, for complicated enquiries we will refer you to another practitioner. This work may need to be the subject of a separate assignment in which case we will seek further instructions from you.
• Subject to services listed in our engagement letter with you, we will check PAYE notices of coding where such notices are forwarded to us.

Your Responsibilities: Provision of Information by you

• You are legally responsible for making correct returns by the due date and for payment of tax on time. Failure to meet the deadlines may result in automatic penalties, surcharges and/or interest.
• To enable us to carry out our work you agree:
• (a) that all returns are to be made on the basis of full disclosure of all sources of income, charges, allowances and capital transactions;
• (b) to provide full information 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;
• (c) that we can approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs;
• (d) to provide us with information in sufficient time for your tax return to be completed and submitted by the due date following the end of the tax year. In order that we can do this, we need to receive all relevant information by the date 31 October at the latest. If you have asked us to submit your self-assessment tax return by 30 September following the end of the tax year so that the Inland Revenue calculate your tax liability and notify you of your 31 January balancing payment in order to meet this date you agree to provide us with all relevant information by 31 July at the latest. If the information is received after these date, the Firm cannot accept responsibility for any penalties or surcharges charges by H M Revenue & Customs.
• (e) to forward to us on receipt copies of all Inland Revenue statements of account, PAYE coding notices, notices of assessment, letters and other communications received from the Inland Revenue to enable us to deal with them as may be necessary within the statutory time limits; and
• (f) to keep us informed about significant changes in your circumstances if they are likely to affect your tax position.
• (g) Retain all documentation after it has been returned to you for the statutory six years after the end of the tax year covered.
• The client must approve their Self Assessment Tax Return as complete and correct, and sign the form before submission to HMRC. The client ultimately retains the responsibility for their own Tax Returns.

Sole Traders Accounts

• For the purpose of completing your Tax Return ,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 not carry out an audit of those records. Accordingly will not verify the assets and liabilities of the business, nor the items of expenditure and income. To carry out an audit would require additional work to comply with Auditing Standards so that the Firm could report on the truth and fairness of the accounts.
• We would emphasise that we cannot undertake to discover any shortcomings in your systems or any irregularities on the part of your employees, although we will advise you of any such circumstances encountered in preparing your accounts.
• Accounts need to be completed prior to submission of the self-assessment tax return. Failure to submit the return on time will result in penalties and is likely to result in interest and surcharges. In order to avoid this, we must have your accounting records by 31 July following the end of the tax year, and queries raised to those accounting records must be answered promptly, otherwise we cannot guarantee the completion of the accounts to ensure the tax returns, timely submission.

Client Tax Relief and Tax Refund Claims

•  
• a. The engagement letter and/or our email to you detailing our engagement/the "client tax refund form" / "Tax Refund Form for PAYE and CIS Income", will set out the basis on which we act for you as your tax agent and adviser.
• b. Our fees for the tax refund/tax reclaim will be detailed on our engagement letter / the "client tax refund claim form" / "Tax Refund Form for PAYE and CIS Income" our email to you.
• c. For client tax refund claim work, were the fee is charged at a percentage of the total refund received and only applied on a no win no fee basis the total refund is defined as the sum of all monies recovered directly (through a direct payment or included in the client's PAYE tax code) or whether those monies are a repayment to offset outstanding liabilities to HM Revenue & Customs. In the event that a refund is paid by the HM Revenue & Customs is in instalments the pricing will apply to the combined total refund not each instalment.
• d. For tax refund work, where a client can not supply all the necessary information or documentation to secure the tax refund, UTA will secure this in a form that is acceptable to the Revenue and a fee of £25 will be charged for each successful request.
• e. In the event that the client terminates or suspends the service contract before work is completed, we shall be entitled to payment for outlays incurred to that time and to payment of fees for work done, plus VAT thereon. The work done in this event will be calculated at out hourly rate on the basis set out in clause 16 (general terms and conditions).
• Scope of Services
• a. Provide a comprehensive review of the expenses eligible for tax deduction for up to the six previous years and make a claim on behalf of the client with the H M Revenue & Customs (HMRC). Client will be notified in the event that tax is in fact outstanding and would be advised on disclosure to HM Revenue & Customs.
• b. We will return to you your original records after your assignment has been completed.
• Timetable
• a. We would request that information is sent in by dates requested in our communications to you.
• Post filing services
• We will undertake only the following additional work if necessary:
• a. Dealing with, advising on, and amendments to your tax refund claim
• b. Notify you of HMRC opening an enquiry into your personal tax affairs. Advise you on the course of action and agreeing fees before proceeding.
• c. We will not perform any services outside the scope (set out in 21.a) except if your request further advisory work in which case a letter/email will be set to you setting out the scope of our work.
• Clients responsibilities
• a. Provide UTA with the information requested promptly, completely and accurately. UTA is not responsible for verifying the accuracy of the information provided. We will however inform you if we do uncover errors during the course of our work.
• b. Provide UTA with notices (eg. PAYE coding notices, Notice to complete a Tax Return) from HMRC.
• c. Alert UTA of any issues impacting own tax affairs.
• d. You approve the claim form submitted to HMRC as complete and correct, and sign the form before submission to HMRC. You ultimately retain the responsibility for your own tax refund /tax relief claim.
• e. Retain all documentation for the statutory six years after the end of the tax year covered.
• Tax Payments
• UTA will advise you on your income tax payments.
• It is your responsibility to ensure that you have noted your tax position, make tax payments on time and to alert UTA of any issues impacting your tax affairs.
• Tax Refund
• a. The HM Revenue and Customs will determine your final refund due to you.

Information Retention

• We shall not retain your personal documents which will be returned you after the work is completed. All other documents will be destroyed after 6 years unless you want to retain access of it.
• The advice which we give to you is for your sole use and does not constitute advice to any third party to whom you may communicate it.
• We will provide the professional services 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 or others of incorrect or incomplete information, or from the failure by you or others to supply any appropriate information or your failure to act on our advice or respond promptly to communications from us or the tax authorities.
• E-mail may be used to enable us to communicate with you. As with other means of delivery this carries with it the risk of inadvertent misdirection or non delivery. It is the responsibility of the recipient to carry out a virus check on any attachments received.

Contracts (Rights of Third Parties Act 1999)

• A person who is not party to this agreement shall have no right under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of this agreement. This clause does not effect any right or remedy of any person which exists or is available otherwise than pursuant to that Act.

Agreement of Terms

• Both the general and additional terms and conditions supersede any previous conditions for the period covered.
• We should be grateful if you would confirm your agreement to the terms and conditions by signing and returning the acceptance declaration which will be enclosed with your engagement letter.
• On signing the engagement letter or the "client tax claim: income and expenses form" or giving authority via email, you agree to these conditions. These terms and conditions will remain effective from the date of signature or email, until it is replaced. You or we may vary or terminate our authority to act on your behalf at any time without penalty. Notice of variation or termination must be given in writing.