Premier UK Business LLP

SCHEDULES OF SERVICES

These schedules of services should be read in conjunction with your engagement letter, our privacy policy and the standard terms and conditions.

 

Contents
1. Company Accounts
2. Personal Tax Returns
3. Soletrader & Property Income Accounts
4. Partnerships
5. VAT Returns
6. Payroll
7. Pensions & Auto-enrolment

SCHEDULE OF SERVICES – Company Accounts
This schedule should be read in conjunction with the engagement letter and the standard terms and
conditions.
Contents
1. Recurring compliance work – Accounts
2. Ad hoc and advisory work
3. Changes in the law or practice or in public policy
4. Your responsibilities
5. Limitation of liability

1. Recurring compliance work – Accounts
a) We prepare company accounts in accordance with relevant accounting standards and Companies
Act 2006, from the books, accounting records and other information and explanations provided
to us by you and/or by others on your behalf.
b) We will not be carrying out any audit work as part of this assignment and accordingly will not verify
the assets and liabilities of the company, nor the items of expenditure and income. To carry out an
audit would entail additional work to comply with International Standards on Auditing so that we
could report on the truth and fairness of the financial statements. Accordingly, we shall not seek
any independent evidence to support the entries in the accounting records, or to prove the
existence, ownership or valuation of assets or completeness of income, liabilities or disclosure in
the accounts. Nor shall we assess the reasonableness of any estimates or judgements made in the
preparation of the accounts. Consequently, our work will not provide any assurance that the
accounting records are free from material misstatement, irregularities or error. We would also like
to emphasise that we cannot undertake to discover any shortcomings in your systems or
irregularities on the part of your employees.
c) We have a professional duty to compile accounts that conform with generally accepted accounting
principles. Where we identify that the accounts do not conform to generally accepted accounting
principles or standards we will inform you and suggest amendments be put through the accounts
before being published. We have a professional responsibility not to allow our name to be
associated with accounts that may be misleading. In extreme cases, where this matter cannot be
resolved, we will withdraw from the engagement and notify you in writing of the reasons.
d) We will attach to the accounts a report developed by the Institute of Chartered Accountants in
England and Wales (ICAEW) that explains what work has been done by us, the professional
requirements we have to fulfil and the standard to which the work has been carried out. This report
will also outline the fact that we have not carried out an audit on the accounts.

2. Ad hoc and advisory work
a) Where you have instructed us to do so we will provide such other taxation ad hoc and advisory
services as may be agreed between us from time to time. These services will be subject to the
terms of this engagement letter and standard terms and conditions of business unless we decide
to issue a separate engagement letter.
b) Ad hoc queries outside the scope of ‘usual’ business activity are not routine compliance and may
result in additional fees. Where appropriate we will aim to discuss and agree additional fees but it
may not always be possible to agree these in advance and we reserve the right to charge you an
additional fee for these queries and our time in the matter.
c) Where specialist advice is required, on occasions we may need to seek this from or refer you to
appropriate specialists. We will only do this when instructed by you.

3. Changes in the law or practice or in public policy
a) We will not accept responsibility if you act on advice given by us on an earlier occasion without first
confirming with us that the advice is still valid in the light of any change in the law or practice or in
public policy or your circumstances.
b) We will accept no liability for losses arising from changes in the law or practice or in public policy
that are first published after the date on which the advice is given.

4. Your responsibilities
a) You are required by statute to prepare accounts (financial statements) for each financial year,
which give a true and fair view of the state of affairs of the company and of its profit or loss for that
period. In preparing those accounts you must:
I. Select suitable accounting policies and then apply them consistently.
II. Make judgements and estimates that are reasonable and prudent.
III. Prepare the accounts on the going concern basis unless it is inappropriate to presume that the
company will continue in business.
b) It is your responsibility to keep accounting records that disclose with reasonable accuracy at any
particular time the financial position of the company. It is also your responsibility to safeguard the
assets of the company and to take reasonable steps for the prevention of and detection of fraud
and other irregularities with an appropriate system of internal controls.
c) You are responsible for determining whether, in respect of the year concerned, the company meets
the conditions for exemption from an audit set out in section 477, 479A or 480 of the Companies
Act 2006.
d) You are also responsible for making available to us, as and when required, all the accounting records
and all other relevant records and related information, including minutes of members’ meetings.
e) To enable us to carry out our work you agree to:
I. Keep proper accounting records that disclose with reasonable accuracy at any particular time
the financial position of the business;
II. Make available to us, as and when required, all the company’s accounting records and all
other relevant records and related information [including minutes of management and
shareholders’ meetings];
III. Prepare a record of capital introduced and all financial transactions undertaken by the
directors;
IV. Maintain records of all receipts and payments of cash;
V. Maintain records of invoices issued and received;
VI. Reconcile balances monthly/annually with the bank statements; and
VII. Prepare details of the following at the year-end: stocks and work in progress; fixed assets;
amounts owing to suppliers; amounts owing by customers; and accruals and prepayments.
f) As part of our normal procedures we may request you to provide written confirmation of any
oral information and explanations given to us during the course of our work.
g) If you provide digital services to consumers in the European Union you are responsible for either
registering for VAT in that member state or registering for VAT Mini One Stop Shop (MOSS) in the
UK.
h) You are responsible for monitoring your monthly turnover to establish whether you are liable to
register for VAT. If you do not understand what you need to do, please ask us. If you exceed the
VAT registration threshold, and wish us to assist you in notifying HMRC of your liability to be VAT
registered, we will be pleased to assist you in the VAT registration process. You should notify us of
your instructions to assist in your VAT registration in good time to enable a VAT registration form
to be submitted within the time limit of one month following the month in which you exceed the
VAT registration threshold in force at that time. We will not be responsible if you fail to notify us in
time and incur a late registration penalty as a result.

i) You are responsible for employment taxes, pensions (including auto-enrolment) and the
assessment of the tax status of your workers. If you do not understand what you need to consider
or action you need to take, please ask us. We will not be in a position to assist you in complying
with your responsibilities if we are not engaged to provide such a service. We are not responsible
for any penalty that is incurred.

5. Our services as detailed above are subject to the limitations on our liability set out in the
engagement letter and in paragraphs 16 & 17 of our standard terms and conditions of business.
These are important provisions that you should read and consider carefully.
Back to Schedule of Service Contents

SCHEDULE OF SERVICES – Personal Tax Returns
This schedule should be read in conjunction with the engagement letter and the standard terms and
conditions.

Contents
1. Recurring compliance work
2. Ad hoc and advisory services
3. Tax credits and universal credit
4. Changes in the law or practice or in public policy
5. Your responsibilities
6. Limitation of liability

1. Recurring compliance work
a) We will prepare your self-assessment tax returns together with any supplementary pages
required from the information and explanations that you provide to us. After obtaining your
approval, we will submit your returns to HMRC.
b) We will calculate your income tax, high-income child benefit charge (if applicable), national
insurance contributions (NIC) and any capital gains tax liabilities, and tell you how much you
should pay and when. Where instructed by you we will advise on the interest and penalty
implications if tax or NIC is paid late. We will also check HMRC’s calculation of your tax and NIC
liabilities, and initiate repayment claims if tax or NIC has been overpaid.
c) Other than tax credits and universal credit (see below), we will advise you as to possible tax
return-related claims and elections arising from information supplied by you. Where instructed
by you, we will make such claims and elections in the form and manner required by HMRC.
d) We will review PAYE notices of coding provided to us by you and advise accordingly. Note HMRC
no longer sends copies of notices of coding to agents.
e) Ad hoc queries by way of telephone and email enquiries are not routine compliance and may
result in additional fees. As indicated below, where appropriate we will aim to discuss and agree
additional fees, but it may not always be possible to agree these in advance and we reserve the
right to charge you an additional fee for these queries.

2. Ad hoc and advisory work
a) Where you have instructed us to do so we will provide such other taxation ad hoc and advisory
services as may be agreed between us from time to time. These services will be subject to the terms
of this engagement letter and standard terms and conditions of business unless we decide to issue
a separate engagement letter. An additional fee may be charged for these services. Examples of
such work include:
• advising on ad hoc transactions (for example, the sale of assets) and queries (including
telephone conversations), preparing and submitting information in the relevant format to
HMRC and calculating any related tax liabilities;
• dealing with any enquiry opened into your tax return or tax affairs by HMRC;
• preparing any amended returns that may be required and corresponding with HMRC as
necessary; and
• advising on tax credits and universal credit.
b) Where specialist advice is required, we may need to seek this from or refer you to appropriate
specialists. We will only do this when instructed by you.

3. Tax credits and universal credit
a) If we agree to advise you on tax credits and universal credit we will issue a separate letter or
schedule to cover this area. Tax credits and universal credit are, in effect, a social security benefit.
Your entitlement or otherwise will depend not only on your own circumstances but also those of
your household, and we would require all relevant information to advise in this regard.

4. Changes in the law or practice or in public policy
a) We will not accept responsibility if you act on advice given by us on an earlier occasion without
first confirming with us that the advice is still valid in the light of any change in the law or practice
or in public policy or your circumstances.
b) We will accept no liability for losses arising from changes in the law or practice or in public policy
that are first published after the date on which the advice is given.

5. Your responsibilities
a) You are legally responsible for:
• Ensuring that your self-assessment tax returns are correct and complete;
• Filing any returns by the due date; and
• Paying tax on time.
Failure to do this may lead to penalties and/or interest.
b) Taxpayers who approve their returns cannot delegate this legal responsibility to others. You
agree to check that returns that we have prepared for you are complete before you approve
them.
c) To enable us to carry out our work you agree:
• That all returns are to be made on the basis of full disclosure of all sources of income, charges,
allowances and capital transactions;
• To provide all 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;
• To authorise us to approach such third parties as may be appropriate for information that
we consider necessary to deal with your affairs; and
• 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 at least 4 weeks prior to the submission deadline.
Where feasible we may agree to complete your return within a shorter period but may charge
an additional fee for so doing.
d) You will keep us informed of material changes in your circumstances that could affect your tax
liability. If you are unsure whether the change is material or not, please let us know so that we
can assess its significance.
e) Where you wish us to deal with HMRC communications, you will forward to us all
communications received from HMRC such as HMRC statements of account, copies of notices of
assessment, tax codes and letters. These must be provided in time to enable us to deal with them
as may be necessary within the statutory time limits. It is essential that you let us have copies of
any correspondence received because HMRC is not obliged to send us copies of all
communications issued to you.
f) You are responsible for employment taxes, pensions (including auto-enrolment) and the
assessment of the tax status of your workers, including domestic staff. If you do not understand
what you need to consider or action you need to take, please ask us. We will not be in a position
to assist you in complying with your responsibilities if we are not engaged to provide such a
service. We are not responsible for any penalty that is incurred.

6. Our services as detailed above are subject to the limitations on our liability set out in the
engagement letter and in paragraph 16 of our standard terms and conditions of business. These
are important provisions, which you should read and consider carefully.

 

SCHEDULE OF SERVICES – Sole-traders & Property Income
This schedule should be read in conjunction with the engagement letter and the standard terms and
conditions.
Contents
1. Recurring compliance work – Accounts
2. Recurring compliance work – Tax
3. Ad hoc and advisory services
4. Tax credits and universal credit
5. Changes in the law or practice or in public policy
6. Your responsibilities
7. Limitation of liability

1. Recurring compliance work – Accounts
a) We will prepare the business accounts from the books, accounting records and other information
and explanations provided to us by you and/or by others on your behalf.
b) We will complete the writing up of your books and records in so far as they are incomplete when
presented to us. These will be from the accounting information and records you supply.
c) We will not be carrying out any audit work as part of this assignment and accordingly will not
verify the assets and liabilities of the business, nor the items of expenditure and income. To carry
out an audit would entail additional work to comply with International Standards on Auditing so
that we could report on the truth and fairness of the financial statements. Accordingly, we shall
not seek any independent evidence to support the entries in the accounting records, or to prove
the existence, ownership or valuation of assets or completeness of income, liabilities or
disclosure in the accounts. Nor shall we assess the reasonableness of any estimates or
judgements made in the preparation of the accounts. Consequently, our work will not provide
any assurance that the accounting records are free from material misstatement, irregularities or
error. We would also like to emphasise that we cannot undertake to discover any shortcomings
in your systems or irregularities on the part of your employees.
d) We have a professional duty to compile accounts that conform with generally accepted
accounting principles. Where we identify that the accounts do not conform with generally
accepted accounting principles or standards, we will inform you and suggest amendments be put
through the accounts before being finalised. We have a professional responsibility not to allow
our name to be associated with accounts that may be misleading. In extreme cases, where this
matter cannot be resolved, we will withdraw from the engagement and notify you in writing of
the reasons.
e) You are the intended user of sole-trader accounts and the job will be addressed to you
f) Once we have issued our accounts we have no further responsibility in relation to the accounts for
that financial year. However, we expect that you will inform us of any material event occurring
between the date of our report and that of the annual general meeting that may affect the
accounts.


2. Recurring compliance work – Tax
a) We will prepare your self-assessment tax returns together with any supplementary pages
required from the information and explanations that you provide to us. After obtaining your
approval, we will submit your returns to HMRC.
b) We will calculate your income tax, high-income child benefit charge, national insurance
contributions (NIC) and any capital gains tax liabilities, and tell you how much you should pay and
when. Where instructed by you, we will advise on the interest and penalty implications if tax or
NIC is paid late. We will also check HMRC’s calculation of your tax and NIC liabilities, and initiate
repayment claims if tax or NIC has been overpaid.
c) Other than tax credits and universal credit (see below), we will advise you as to possible tax
return-related claims and elections arising from information supplied by you. Where instructed
by you, we will make such claims and elections in the form and manner required by HMRC.
d) We will review PAYE notices of coding provided to us by you and advise accordingly. Note that
HMRC no longer sends copies of notices of coding to agents.
e) Ad hoc queries by way of telephone and email enquiries are not routine compliance and may
result in additional fees. As indicated below, where appropriate we will aim to discuss and agree
additional fees but it may not always be possible to agree these in advance, and we reserve the
right to charge you an additional fee for these queries.

3. Ad hoc and advisory work
a) Where you have instructed us to do so we will provide such other taxation ad hoc and advisory
services as may be agreed between us from time to time. These services will be subject to the terms
of this engagement letter and standard terms and conditions of business unless we decide to issue
a separate engagement letter. An additional fee may be charged for these services. Examples of
such work include:
• Advising on ad hoc transactions and queries (including telephone conversations), preparing
and submitting information in the relevant format to HMRC and calculating any related tax
liabilities;
• Dealing with any enquiry opened into your tax return or tax affairs by HMRC;
• Preparing any amended returns that may be required and corresponding with HMRC as
necessary; and
• Advising on the rules relating to and assisting with VAT registration
b) Where specialist advice is required, on occasions we may need to seek this from or refer you to
appropriate specialists. We will only do this when instructed by you.

4. Tax credits and universal credit
a) If we agree to advise you on tax credits and universal credit we will issue a separate letter or
schedule to cover this area. Tax credits and universal credit are, in effect, a social security benefit. Your
entitlement or otherwise will depend not only on your own circumstances but also those of your
household, and we would require all relevant information to advise in this regard.

5. Changes in the law or practice or in public policy
a) We will not accept responsibility if you act on advice given by us on an earlier occasion without
first confirming with us that the advice is still valid in the light of any change in the law or practice
or in public policy or your circumstances.
b) We will accept no liability for losses arising from changes in the law or practice or in public policy
that are first published after the date on which the advice is given.

6. Your responsibilities
a) It is your responsibility to keep proper accounting records that disclose with reasonable accuracy
at any particular time the financial position of the business. It is also your responsibility to safeguard
the assets and to take reasonable steps for the prevention of and detection of fraud and other
irregularities with an appropriate system of internal controls.
b) You are also responsible for making available to us, as and when required, all accounting records
and all other relevant records and related information.
c) You will also be responsible for:
• Maintaining records of all receipts and payments of cash;
• Maintaining records of invoices issued and received;
• Reconciling balances [monthly/annually] with the bank statements;
• Preparing a record of business mileage undertaken in the year;
• Preparing a record of hours per month worked at home if you wish to claim for business use
of your home;
• Preparing details of any loan interest paid;
• Preparing a record of capital introduced; and
• Preparing details of the following at the year-end: stocks and work in progress, fixed assets,
amounts owing to creditors, amounts owing by customers, and accruals and prepayments.
d) You are legally responsible for:
• Ensuring that your self-assessment tax returns are correct and complete;
• Filing any returns by the due date; and
• Paying tax on time.
Failure to do this may lead to penalties and/or interest.
e) Taxpayers who approve their returns cannot delegate this legal responsibility to others. You
agree to check that returns that we have prepared for you are complete before you approve
them.
f) To enable us to carry out our work you agree:
• That all returns are to be made on the basis of full disclosure of all sources of income,
charges, allowances and capital transactions;
• To provide all information necessary for dealing with your affairs, including the accounts
information outlined above: we will rely on the information and documents being true,
correct and complete, and will not audit the information or those documents;
• To authorise us to approach such third parties as may be appropriate for information that we
consider necessary to deal with your affairs; and
• 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 at least 4 weeks prior to the submission deadline.
Where feasible we may agree to complete your return within a shorter period but may
charge an additional fee for so doing.
g) You will keep us informed of material changes in your circumstances that could affect your tax
liability. If you are unsure whether the change is material or not please let us know so that we
can assess its significance.
h) Where you wish us to deal with HMRC communications you will forward to us all
communications received from HMRC such as HMRC statements of account, copies of notices of
assessment, tax codes and letters. These must be provided in time to enable us to deal with them
as may be necessary within the statutory time limits. It is essential that you let us have copies of
any correspondence received because HMRC is not obliged to send us copies of all
communications issued to you.
i) You are responsible for monitoring your monthly turnover to establish whether you are liable to
register for VAT. If you do not understand what you need to do, please ask us. If you exceed the
VAT registration threshold and wish us to assist you in notifying HMRC of your liability to be VAT
registered, we will be pleased to assist you in the VAT registration process. You should notify us
of your instructions to assist in your VAT registration in good time to enable a VAT registration
form to be submitted within the time limit of one month following the month in which you exceed
the VAT registration threshold in force at that time. We will not be responsible if you fail to notify
us in time and incur a late registration penalty as a result.
j) You are responsible for employment taxes, pensions (including auto-enrolment) and the
assessment of the tax status of your workers. If you do not understand what you need to consider
or action you need to take, please ask us. We will not be in a position to assist you in complying
with your responsibilities if we are not engaged to provide such a service. We are not responsible
for any penalty that is incurred.

7. Our services as detailed above are subject to the limitations on our liability set out in the
engagement letter and in paragraph 16 of our standard terms and conditions of business. These
are important provisions that you should read and consider carefully.

 

SCHEDULE OF SERVICES – Partnerships
This schedule should be read in conjunction with the engagement letter and the standard terms and
conditions.
Contents
1. Recurring compliance work
2. Ad hoc and advisory services
3. Changes in the law or practice or in public policy
4. Your responsibilities
5. Limitation of liability

1. Recurring compliance work – Accounts
a) We will prepare the partnership self-assessment tax returns and the annual partnership statements
together with any supplementary pages required from the information and explanations that the
partnership provides to us. In particular, we will allocate the split of profits and other gains between
the partners on the basis provided to us. After obtaining the approval of the nominated partner we
will submit these to HMRC online.
b) We will prepare the partnership business accounts from the books, accounting records and other
information and explanations provided to us by you and/or by others on your behalf.
c) We will complete the writing up of your books and records in so far as they are incomplete when
presented to us. These will be from the accounting information and records you supply.
d) We will not be carrying out any audit work as part of this assignment and accordingly will not
verify the assets and liabilities of the business, nor the items of expenditure and income. To carry
out an audit would entail additional work to comply with International Standards on Auditing so
that we could report on the truth and fairness of the financial statements. Accordingly, we shall
not seek any independent evidence to support the entries in the accounting records, or to prove
the existence, ownership or valuation of assets or completeness of income, liabilities or
disclosure in the accounts. Nor shall we assess the reasonableness of any estimates or
judgements made in the preparation of the accounts. Consequently, our work will not provide
any assurance that the accounting records are free from material misstatement, irregularities or
error. We would also like to emphasise that we cannot undertake to discover any shortcomings
in your systems or irregularities on the part of your employees.
e) We have a professional duty to compile accounts that conform with generally accepted
accounting principles. Where we identify that the accounts do not conform with generally
accepted accounting principles or standards, we will inform you and suggest amendments be put
through the accounts before being finalised. We have a professional responsibility not to allow
our name to be associated with accounts that may be misleading. In extreme cases, where this
matter cannot be resolved, we will withdraw from the engagement and notify you in writing of
the reasons.
f) Once we have issued our accounts we have no further responsibility in relation to the accounts for
that financial year. However, we expect that you will inform us of any material event occurring
between the date of our report and that of the annual general meeting that may affect the
accounts.
g) We will prepare the income and capital gains computations based on the partnership’s business
accounts for inclusion in the partnership tax return.
h) Where instructed by you, we will advise you as partners as to possible partnership tax returnrelated
claims and elections arising from information supplied by the partnership in the form and
manner required by HMRC.
i) If instructed, we will provide each partner or their agent with details of the partner’s allocations
from the return to enable partners to fill in their self-assessment tax returns. The split of profits and
other gains between the partners will be allocated on the basis provided to us. We will not provide
any other information to individual members unless this is authorised and forms part of a separate
engagement.
j) If any of the individual partners require personal tax advice or require us to prepare a personal tax
return and/or wish us to make possible tax return-related claims, please let us know as this will be
the subject of a separate engagement letter.
k) Ad hoc queries by way of telephone and email enquiries are not routine compliance and may
result in additional fees. As indicated below, where appropriate we will aim to discuss and agree
additional fees but it may not always be possible to agree these in advance, and we reserve the
right to charge you an additional fee for these queries.

2. Ad hoc and advisory work
a) Where you have instructed us to do so we will provide such other taxation ad hoc and advisory services
as may be agreed between us from time to time. These services will be subject to the terms of this
engagement letter and standard terms and conditions of business unless we decide to issue a separate
engagement letter. An additional fee may be charged for these services. Examples of such work
include:
• Advising on ad hoc transactions and queries (including telephone conversations), preparing
and submitting information in the relevant format to HMRC and calculating any related tax
liabilities;
• Dealing with any enquiry opened into your tax return or tax affairs by HMRC;
• Preparing any amended returns that may be required and corresponding with HMRC as
necessary; and
• Advising on the rules relating to and assisting with VAT registration
b) Where specialist advice is required, on occasions we may need to seek this from or refer you to
appropriate specialists. We will only do this when instructed by you.

3. Changes in the law or practice or in public policy
a) We will not accept responsibility if you act on advice given by us on an earlier occasion without first
confirming with us that the advice is still valid in the light of any change in the law or practice or in
public policy or your circumstances.
b) We will accept no liability for losses arising from changes in the law or practice or in public policy
that are first published after the date on which the advice is given.

4. Your responsibilities
a) It is your responsibility to keep proper accounting records that disclose with reasonable accuracy at any
particular time the financial position of the business. It is also your responsibility to safeguard the assets
and to take reasonable steps for the prevention of and detection of fraud and other irregularities with
an appropriate system of internal controls.
b) You are also responsible for making available to us, as and when required, all accounting records
and all other relevant records and related information.
c) You will also be responsible for:
• Maintaining records of all receipts and payments of cash;
• Maintaining records of invoices issued and received;
• Reconciling balances [monthly/annually] with the bank statements;
• Preparing a record of business mileage undertaken in the year;
• Preparing a record of hours per month worked at home if you wish to claim for business use
of your home;
• Preparing details of any loan interest paid;
• Preparing a record of capital introduced; and
• Preparing details of the following at the year-end: stocks and work in progress, fixed assets,
amounts owing to creditors, amounts owing by customers, and accruals and prepayments.
d) You are legally responsible for:
• Ensuring that the partnership self-assessment tax returns are correct and complete;
• Filing any returns by the due date; and
• Paying tax on time.
Failure to do this may lead to penalties and/or interest.
e) Taxpayers who approve their returns cannot delegate this legal responsibility to others. You
agree to check that returns that we have prepared for you are complete before you approve
them.
f) To enable us to carry out our work you agree:
• That all returns are to be made on the basis of full disclosure of all sources of income,
charges, allowances and capital transactions;
• To provide all information necessary for dealing with your affairs, including the accounts
information outlined above: we will rely on the information and documents being true,
correct and complete, and will not audit the information or those documents;
• To authorise us to approach such third parties as may be appropriate for information that we
consider necessary to deal with your affairs; and
• 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 at least 4 weeks prior to the submission deadline.
Where feasible we may agree to complete your return within a shorter period but may
charge an additional fee for so doing.
g) You will keep us informed of material changes in circumstances that could affect the tax
liabilities of the partners including, by way of example, changes in the partners in the
partnership. If you are unsure whether the change is material or not, please let us know so that
we can assess its significance.
h) Where you wish us to deal with HMRC communications you will forward to us all
communications received from HMRC such as HMRC statements of account, copies of notices of
assessment, tax codes and letters. These must be provided in time to enable us to deal with them
as may be necessary within the statutory time limits. It is essential that you let us have copies of
any correspondence received because HMRC is not obliged to send us copies of all
communications issued to you.
i) You are responsible for monitoring your monthly turnover to establish whether you are liable to
register for VAT. If you do not understand what you need to do, please ask us. If you exceed the
VAT registration threshold and wish us to assist you in notifying HMRC of your liability to be VAT
registered, we will be pleased to assist you in the VAT registration process. You should notify us
of your instructions to assist in your VAT registration in good time to enable a VAT registration
form to be submitted within the time limit of one month following the month in which you exceed
the VAT registration threshold in force at that time. We will not be responsible if you fail to notify
us in time and incur a late registration penalty as a result.
j) You are responsible for employment taxes, pensions (including auto-enrolment) and the
assessment of the tax status of your workers. If you do not understand what you need to consider
or action you need to take, please ask us. We will not be in a position to assist you in complying
with your responsibilities if we are not engaged to provide such a service. We are not responsible
for any penalty that is incurred.

5. Our services as detailed above are subject to the limitations on our liability set out in the
engagement letter and in paragraph 16 of our standard terms and conditions of business. These
are important provisions that you should read and consider carefully.


SCHEDULE OF SERVICES – VAT Returns
This schedule should be read in conjunction with the engagement letter and the standard terms and
conditions.
Contents
1. Recurring compliance work – VAT Returns
2. Ad hoc and advisory services
3. Changes in the law or practice or in public policy
4. Your responsibilities
5. Limitation of liability

1. Recurring compliance work – VAT Returns
a) Based on services outlined in our engagement letter to you, we will prepare/review your VAT
returns on the basis of the information and explanations supplied by you.
b) Based on the information that you provide to us, we will tell you how much you should pay and
when. If appropriate, we will initiate repayment claims where tax has been overpaid. We will
advise on the interest and penalty implications if VAT is paid late.
c) We will forward to you the completed return and workings for you to review, it is your
responsibility to confirm your approval of the figures, upon receiving your approval we will
proceed with submission of the return to HMRC. Should we not have received your approval by
HMRC’s deadline of the 7th we may inform you that we are proceeding with submission to avoid
interest and surcharges from HMRC to you.
d) When your VAT return calculations need to be uploaded to HMRC to comply with the “Making
Tax Digital” (MTD) regulations, you must ensure that you use functionally compatible software
and/or spreadsheets that are digitally linked to the accounts software and which can be
submitted to HMRC via an application programme interface (API). If you require us to upload your
VAT return calculations in accordance with the MTD requirements, you must provide us with all
the necessary digital links to submit all the transaction records that are required by HMRC,
together with confirmation that your digital records are complete and accurate.
e) Ad hoc queries by way of telephone and email enquiries are not routine compliance and may
result in additional fees. As indicated below, where appropriate we will aim to discuss and agree
additional fees but it may not always be possible to agree these in advance and we reserve the
right to charge you an additional fee for these queries.

2. Ad hoc and advisory services
a) Where you have instructed us to do so, we will provide such other taxation ad hoc and advisory
services as may be agreed between us from time to time. These services will be subject to the terms
of this engagement letter and standard terms and conditions of business unless we decide to issue
a separate engagement letter. An additional fee may be charged for these services.
b) Where specialist advice is required in certain areas, we may need to seek this from or refer you to
appropriate specialists. We will only do this when instructed by you.
3. Changes in the law or practice or in public policy
a) We will not accept responsibility if you act on advice given by us on an earlier occasion without
first confirming with us that the advice is still valid in the light of any change in the law or practice
or in public policy or your circumstances.
b) We will accept no liability for losses arising from changes in the law or practice or in public policy
that are first published after the date on which the advice is given.

4. Your responsibilities
a) You are legally responsible for:
• Ensuring that your returns are correct and complete;
• Filing any returns by the due date; and
• Making payment of tax on time.
Failure to do this may lead to automatic penalties, surcharges and/or interest.
b) Legal responsibility for approval of the return cannot be delegated to others. You agree to check
that returns that we have prepared for you are complete before approving them.
c) To enable us to carry out our work you agree:
• That all returns are to be made on the basis of full disclosure;
• That you are responsible for ensuring that the information provided is, to the best of your
knowledge, accurate and complete. The returns are prepared/reviewed solely on the basis
of the information provided by you and we accept no responsibility for any liabilities arising
due to inaccuracies or omissions in the information you provide, which may lead to a
misdeclaration on which penalties and interest may arise;
• To authorise us to approach such third parties as may be appropriate for information we
consider necessary to deal with the returns; and
• To provide us with all the records relevant to the preparation of your returns as soon as
possible after the return period ends. We would ordinarily need a minimum of 7 working
days before submission to complete our work. If the records are provided later or are
incomplete or unclear, thereby delaying the preparation/review and submission of the
return, we accept no responsibility for any “default surcharge” penalty that may arise.
Where feasible, we may agree to complete your return within a shorter period but may
charge an additional fee for doing so.
d) You will keep us informed of material changes in circumstances that could affect your obligations,
e.g.
• Change in the nature of your business;
• Change of type of supply for VAT;
• Change in your type of business entity such as from sole trader into partnership;
• Acquisition or disposal of land or property etc.;
• Starting to make supplies which are exempt from VAT; and
• You have reclaimed VAT within the last 10 years, having spent over £250,000 in
purchasing, building or redeveloping a property, and the extent to which it is being used
for taxable and/or exempt purposes has changed since you first reclaimed the VAT (i.e.
Capital Goods Scheme adjustments will apply).
e) Where you wish us to deal with HMRC communications you will forward to us all communications
received from HMRC such as statements of account, copies of notices of assessment and letters.
These must be provided in time to enable us to deal with them as may be necessary within the
statutory time limits. It is essential that you let us have copies of any correspondence received
because HMRC is not obliged to send us copies of all communications issued to you.
f) You are responsible for bringing to our attention any errors, omissions or inaccuracies in your
returns that you become aware of after the returns have been submitted in order that we may
assist you to make a voluntary disclosure.
g) If you provide digital services to consumers in the EU you are responsible for either registering
for VAT in that member state or registering for MOSS in the UK.
h) If you are involved with any other business which is not registered for VAT you are responsible
for monitoring your monthly turnover to establish whether you are liable to register for VAT. If
you do not understand what you need to do, please ask us. If you exceed the VAT registration
threshold, and wish us to assist you in notifying HMRC of your liability to be VAT registered, you
must give us clear instructions to assist you in the VAT registration process. You should notify us
of your instructions in good time to enable the VAT registration application form to be submitted
within the statutory time limit of one month following the month in which you exceeded the VAT
registration threshold in force at that time. We will not be responsible if you fail to notify us in
time and incur a late registration penalty as a result.
i) If EC Sales Lists need to be completed you are responsible for obtaining all of your customers’
VAT registration numbers in other member states and to check any that you are not completely
satisfied with, with HMRC.

5. Our services as detailed above are subject to the limitations on our liability set out in the
engagement letter and in paragraphs 16 & 17 of our standard terms and conditions of business.
These are important provisions that you should read and consider carefully.
Back to Schedule of Service Contents

 

SCHEDULE OF SERVICES – Payroll Services
This schedule should be read in conjunction with the engagement letter and the standard terms and
conditions.
Contents
1. Recurring compliance work – Payroll services
2. Ad hoc and advisory services
3. Changes in the law or practice or in public policy
4. Your responsibilities
5. Limitation of liability

1. Recurring compliance work
a) We will prepare your UK payroll for each payroll period to meet UK employment tax
requirements specifically:
• Calculating the pay as you earn (PAYE) deductions including at the Scottish rate of income tax
if applicable;
• Calculating the employees’ national insurance contributions (NIC) deductions;
• Calculating the employer’s NIC liabilities;
• Calculating statutory payments – for example, statutory sick pay and/or statutory maternity
pay;
• Calculating reclaims of statutory payment – for example, maternity payments;
• Calculating employee and employer pension contributions for employees and workers who
are members of workplace pension schemes (including those who are auto-enrolled) on the
basis of the information your provide;
• Claiming employment allowance;
• Calculating, if appropriate, apprenticeship levy;
• Calculating other statutory and non-statutory deductions; and
• Submitting information online to HMRC under real-time information (RTI) for PAYE.
b) We will prepare and send to you the following documents before the time of payment through
the payroll or due date for delivering information to HMRC:
• Payroll summary report showing the reconciliation from gross to net for each employee and
all relevant payroll totals
• A payslip for each employee unless not required;
• A P45 for each leaver;
• A report showing your PAYE and NIC liability student loan and apprenticeship levy and due
date for payment; and
• A report showing pension contributions payable in respect of each employee to the respective
workplace pension scheme(s) of which they are members and the due date(s) for payment.
c) We will submit FPSs online to HMRC after the data to be included therein has been approved by
you. FPSs must reach HMRC normally on or before the payday. You must ensure that the data
provided to us is complete and accurate, and your attention is drawn to your legal responsibilities
as set out at paragraphs 14 and 15 below.
d) For each tax month we will prepare, where appropriate, an employer payment summary (EPS)
from the information and explanations that you provide to us. (Examples of EPS data include
statutory payments, employment allowance, Construction Industry Scheme deductions,
apprenticeship levy allowance allocated to the PAYE scheme, apprenticeship allowance payable
to date and confirmation that no payments were made to employees.)
e) We will submit EPSs to HMRC after the data to be included therein has been approved by you.
EPSs must reach HMRC by the 19th of the month following the tax month to which they relate.
You must ensure that the data provided to us is complete and accurate, and your attention is
drawn to your legal responsibilities as set out below.
f) At the end of the payroll year we will:
• Prepare the final FPS (or EPS) and submit this to HMRC after the data to be included therein
has been approved by you. (The final FPS (or EPS) for the year must reach HMRC by 19 April
following the end of the tax year.) You must ensure that the data provided to us is complete
and accurate and your attention is drawn to your legal responsibilities as set out at paragraphs
16 and 17 below
• Prepare and send to you form P60 for each employee on the payroll at the year-end so that
you can give them to employees by the statutory due date of 31 May following the end of the
tax year
In addition, if we have agreed P11D services with you, we will:
• Prepare and send to you a statement for every employee for whom benefits-in-kind (BiK) have
been payrolled, identifying every benefit provided to each employee during the tax year and
the cash equivalent of each benefit treated as PAYE income so you can give them to
employees by the statutory due date of 31 May following the end of the tax year
• Give you details of the class 1A NIC on payrolled BiK, which will need to be accounted for on
form P11D(b) and the due date for payment
• Give you details of the class 1A NIC on expenses accounted for in the payroll, which will need
to be accounted for on form P11D(b) and the due date for payment
• Give you the figures that need to be included on forms P11D to account for income tax in
respect of expenses for which class 1 NIC has been accounted for in the payroll
g) Note that we will only deal with the nominated person within the organisation. Any enquiries
from individual employees concerning their wages or other payroll details will be referred back
to that responsible person.
h) Ad hoc queries by way of telephone and email enquiries are not routine compliance and may
result in additional fees. As indicated below, where appropriate we will aim to discuss and agree
additional fees but it may not always be possible to agree these in advance and we reserve the
right to charge you an additional fee for these queries.

2. Ad hoc and advisory work
a) Where you have instructed us to do so we will provide such other taxation ad hoc and advisory
services as may be agreed between us from time to time. These services will be subject to the terms
of this engagement letter and standard terms and conditions of business unless we decide to issue
a separate engagement letter. An additional fee may be charged for these services. Examples of
such work include:
• advising on ad hoc transactions (for example, termination payments to employees) and
queries (including telephone conversations), preparing and submitting information in the
relevant format to HMRC and calculating any related tax and NIC liabilities;
• dealing with any compliance check or enquiry by HMRC into the payroll returns;
• preparing and submitting any amended returns or data for previous tax years and
corresponding with HMRC as necessary;
• helping with setting up and administering workplace pension schemes, including referring
you to appropriate specialists where necessary;
• preparing and submitting returns P11D and P11D(b) for employee BiK and expenses, and
advising on the payment of associated class 1A NIC (such work if undertaken is covered in a
separate schedule of services);
• assisting you in the operation of the Construction Industry Scheme (CIS) for subcontractors;
• conducting PAYE, and benefits and expenses health checks; and
• helping you to allocate apprenticeship levy allowance across your different PAYE
schemes/group companies/connected charities.
b) Where specialist advice is required on occasion, we may need to seek this from or refer you to
appropriate specialists. We will only do this when instructed by the nominated person.

3. Changes in the law or public policy and practice
a) We will not accept responsibility if you act on advice given by us on an earlier occasion without
first confirming with us that the advice is still valid in the light of any change in the law or public
policy and practice or your circumstances.
b) We will accept no liability for losses arising from changes in the law or public policy and practice
that are first published after the date on which the advice is given.

4. Your responsibilities
a) You are legally responsible for:
• Ensuring that the personal data of your employees is provided to us in a secure manner as
per GDPR regulations
• Ensuring that the data in your payroll submissions is correct and complete;
• Making any submissions by the due date;
• Paying tax and NIC on time.
Failure to do this may lead to penalties and/or interest.
b) Employers cannot delegate this legal responsibility to others. You agree to check that
submissions that we have prepared for you are correct and complete before you approve them.
c) You are responsible for maintaining your employees’ information, including any changes to the
employees’ bank account details.
d) To enable us to carry out our work you agree:
• That all information required to be delivered online is submitted on the basis of full
disclosure;
• To provide full information necessary for dealing with your payroll affairs and workplace
pension scheme contributions; we will rely on the information and documents being true,
correct and complete, and will not audit the information or those documents;
• To agree with us the name/s of the person/s authorised by you to notify us of changes in
employees and in rates of pay. We will process the changes only if notified by that/those
individua/s;
• To advise us in writing of changes of payroll pay dates and workplace pension scheme
contribution dates;
• To notify us at least 5 working days (unless we have specifically agreed separate conditions
for you in writing) prior to the payroll pay date of all transactions or events that may need
to be reflected in the payroll for the period, including details of:
i. All new employees (including full names, address, date of birth, gender, national
insurance number) and details of their remuneration packages
ii. All leavers and any termination payments
iii. All changes to remuneration packages
iv. All pension scheme changes
v. All changes to benefits and expenses reportable under an existing payrolling benefits
and expense online service registration
vi. Irregular and/or ad hoc payments and the dates to be paid;
• To provide & approve the data required to complete:
i. in-year FPS by at least 3 working days prior to payroll pay dates so that they can be
submitted on or before payday, or as agreed with us
ii. in-year EPS by at least 3 days prior to 19th of the month following the tax month
iii. final FPS (or EPS when applicable) for the year at least 3 days prior to 19 April following
the end of the tax year
iv. EYU within 14 days;
• To authorise us to approach such third parties as may be appropriate for information that we
consider necessary to deal with your affairs.
e) You will keep us informed of material changes in circumstances that could affect the payroll. If
you are unsure whether the change is material or not, please let us know so that we can assess
its significance.
f) Where you wish us to deal with HMRC communications you will forward to us all communications
received from HMRC. These must be provided in time to enable us to deal with them as may be
necessary within the statutory time limits. It is essential that you let us have copies of any
correspondence received because HMRC is not obliged to send us copies of all communications
issued to you.
g) If the information required to complete the payroll services set out above is received later than
the dates specified above or agreed with us, we will still endeavour to process the payroll and
returns to meet the agreed payroll date and filing deadlines but we will not be liable for any costs
or other losses arising if the payroll is late or the returns are filed late in these circumstances. We
may charge an additional fee for work carried out in a shorter time period.

5. Our services as detailed above are subject to the limitations on our liability set out in the
engagement letter and in paragraph 16 of our standard terms and conditions of business. These
are important provisions, which you should read and consider carefully.
Back to Schedule of Service Contents

SCHEDULE OF SERVICES – Payroll Services Auto-Enrolment
This schedule should be read in conjunction with the engagement letter and the standard terms and
conditions.

Contents
1. Recurring compliance work – Payroll Services Auto-Enrolment
2. Ad hoc and advisory services
3. Changes in the law or practice or in public policy
4. Your responsibilities
5. Limitation of liability

1. Recurring compliance work
a) As part of the preparation of your UK payroll, we will:
• Calculate the deductions to be made from each worker’s pay;
• Calculate the contribution you as an employer are obliged to make to the scheme; and
• Process through the payroll any refunds from the scheme.
b) We will include the pension payments on the following documents:
• The payroll summary report showing the reconciliation from gross to net for each
employee and all relevant payroll totals;
• The payslips for each employee (unless payslips are not required);
• A report showing your total pension contributions (employees and employers) and due
date for payment.
c) We can provide advice to you regarding your choice of a pension scheme but we are not
authorised to provide specific advice to your employees. You are responsible for choosing a
pension scheme that meets the automatic enrolment qualifying criteria and we recommend that
you take appropriate independent advice. We can assist you by:
• Providing factual information about pension schemes;
• Helping you to compare schemes;
• Referring you to a specialist adviser; and
• Referring you to guidance issued by The Pensions Regulator on pension scheme selection.
d) We will help you to establish which category each worker falls into, whether entitled worker,
eligible jobholder or non-eligible jobholder.
e) Should you instruct us to, we can, on receipt of pension scheme information from you and the
pension provider, assist you when you make your declaration of compliance to The Pensions
Regulator. We will quote you an additional fee for our time in assisting with this.
f) Ad hoc queries by way of telephone and email enquiries are not routine compliance and may
result in additional fees. As indicated below, where appropriate we will aim to discuss and agree
additional fees, but it may not always be possible to agree these in advance and we reserve the
right to charge you an additional fee for these queries.

2. Ad hoc and advisory work
a) Where you have instructed us to do so we will provide such other taxation ad hoc and advisory
services as may be agreed between us from time to time. These services will be subject to the terms
of this engagement letter and standard terms and conditions of business unless we decide to issue
a separate engagement letter. An additional fee may be charged for these services. Examples of
such work include:
• dealing with any enquiry from The Pensions Regulator; and
• preparing any amended records that may be required and corresponding with The
Pensions Regulator as necessary.
b) Where specialist advice is required on occasion, we may need to seek this from or refer you to
appropriate specialists. We will only do this when instructed by the nominated person.

3. Changes in the law or public policy and practice
a) We will not accept responsibility if you act on advice given by us on an earlier occasion without
first confirming with us that the advice is still valid in the light of any change in the law or public
Back to Schedule of Service Contents policy and practice or your circumstances.

b) We will accept no liability for losses arising from changes in the law or public policy and practice
that are first published after the date on which the advice is given.

4. Your responsibilities
a) You are legally responsible for:
• Providing your employees with initial pension scheme information and updating them on
any changes to the scheme as per the current Auto Enrolment legislation and
requirements
• Ensuring that your payroll and pensions records are correct and complete; and
• Making payment of pensions contributions on time.
b) You will keep and retain the records required by law. These include:
• Records about jobholders and workers, e.g. name, date of birth, national insurance
number, gross earnings, contributions, gender, address, status within the pension scheme,
opt-in notice, opt-out notice and joining notice; and
• Records about the pension scheme, e.g. employer pension scheme reference, scheme
name and address, and other information in respect of specific pension schemes.
c) You must retain these records for six years except for requests to leave the pension scheme,
which must be kept for four years.
d) You are responsible for choosing an eligible scheme and for regularly reviewing that it meets the
automatic enrolment qualifying criteria, and we recommend that you take appropriate
independent advice.
e) You are responsible for providing all relevant information to the trustees or managers of the
pension scheme within the statutory period.
f) You are responsible for the monitoring of workers’ age and earnings, and agree to advise us on
any change in categorisation or status of your workers.
g) You are responsible for monitoring opt-in and opt-out requests and where workers with the right
to opt in or opt out exercise that right. If required and requested by you, we will assist you in
providing appropriate information for you to provide to the jobholder.
h) You are responsible for providing the required statutory information to your workers. This
includes writing to new starters and those becoming eligible to be enrolled by age or earnings
within six weeks of them meeting the age or earnings criteria.
i) You will enrol all eligible jobholders into an eligible pension scheme on the appropriate date.
j) You are legally responsible for:
• Choosing your re-enrolment date from within a six-month window, which starts three
months before the third anniversary of your automatic enrolment staging date and ends
three months after it; and
• Assessing your job holders, including those enrolled into the scheme and those you will put
back into the scheme.
k) To enable us to carry out our work, you agree:

• To provide full information necessary for dealing with your workers’ pensions; we will rely
on this information and documents being true, correct and complete, and will not audit
the information or documents;
• To agree with us the name(s) of the person(s) authorised by you to notify us of changes in
employees and in rates of pay. We will process the changes only if notified by that (those)
individual(s);
• To advise us in writing of changes of payroll pay dates;
• To notify us at least 3 working days prior to the payroll date of all transactions or events
that may need to be considered in relation to auto-enrolment obligations for the period,
including details of:
i. All new workers and details of their remuneration packages
ii. All leavers and details of termination arrangements for all workers
iii. Changes in categorisation or status of your workers
iv. All opt-in and opt-out requests from your workers
v. All remuneration changes for all workers
vi. All pension scheme changes.
l) You will keep us informed of material changes in circumstances that could affect the pension
scheme, workers and deductions. If you are unsure whether the change is material or not,
please let us know so that we can assess its significance or otherwise and to seek your authority
to approach such third parties as may be appropriate for information that we consider
necessary to deal with your affairs.
m) Where you wish us to deal with them you will forward to us all communications received from
The Pension Regulator. These must be provided in time to enable us to deal with them as may
be necessary within the statutory time limits. It is essential that you let us have copies of any
correspondence received because The Pension Regulator is not obliged to send us copies of all
communications issued to you.
n) If the information required to complete the services set out above is received less than 3 days
before the payroll date, we will endeavour to process the payroll to meet the agreed payroll
date but we will not be liable for any costs or other losses arising if the payroll is late in these
circumstances. We may charge an additional fee for work carried out in a shorter time period.

5. Our services as detailed above are subject to the limitations on our liability set out in the
engagement letter and in paragraph 16 of our standard terms and conditions of business. These
are important provisions, which you should read and consider carefully.