1. The firm
"We", "us", "our" and "the firm" mean The Tax Consultant, trading from 1st Floor, 784 Uxbridge Road, Hayes UB4 0RS. We are AAT Licensed Members (practice licence 1007133) and an HMRC-recognised tax agent.
2. The engagement
Our work for you begins when you sign a Letter of Engagement and ends when either party terminates with 30 days' written notice. The Letter of Engagement sets out the specific services we'll provide, the agreed fee, and the period it covers.
These standard terms apply to every engagement unless varied in the Letter of Engagement.
3. Our obligations
- We'll deliver the services in the Letter of Engagement with the skill, care and diligence expected of an AAT-licensed practice.
- We'll use the cloud accounting software (Xero or QuickBooks) and tax software agreed in your Letter of Engagement.
- We'll keep your information confidential and only share it with third parties where you've instructed us to or where we're legally required.
- We'll respond to portal messages, calls and emails within one working day for routine matters.
4. Your obligations
- You'll provide complete, accurate and timely information so we can do the work. Statements, invoices, receipts, payroll data and any HMRC correspondence must reach us within seven days of you receiving them.
- You'll review and approve drafts (returns, accounts, payroll) before we file. Approval is your responsibility — we file what you sign off.
- You'll keep us informed of changes to your circumstances (address, marital status, business structure, new income streams) that affect your tax position.
- You're responsible for paying the tax we calculate to HMRC on time. We file; you pay.
5. Fees
Our fee is a fixed annual amount stated in the Letter of Engagement. It covers the scope of work listed there. We do not bill by the hour for in-scope work and we do not charge for routine calls, emails or portal messages.
If the scope materially changes (new business activity, large property transaction, HMRC enquiry, change of trading entity), we will tell you the new fee in writing before doing the work. You can decline.
Fees are payable monthly by standing order or annually in advance. Add-on services (VAT, payroll, bookkeeping, pension setup) are billed at the rates on the pricing page or as quoted.
6. Filing deadlines
We will file on time provided you give us the information at least four weeks before the statutory deadline. If you give us records later than that, we'll do our best but we can't guarantee a late filing won't occur.
7. Letter of Authority (HMRC agent)
We'll act as your appointed tax agent with HMRC. This means HMRC can send us correspondence about your affairs and we can submit returns on your behalf. You can revoke this authority at any time by writing to HMRC; we'll continue to act until that revocation takes effect.
8. Professional indemnity
We carry professional indemnity insurance as required by the AAT. The full limit of our liability for any single matter is the lower of (a) £2 million, or (b) the insured amount on our policy in force at the time of the loss.
9. Termination
Either party may end the engagement with 30 days' written notice. On termination we will:
- Provide a full export of your data within seven days.
- Send a professional clearance letter to your new accountant when requested.
- Retain copies of records as required by HMRC and the AAT (see our Privacy Policy for retention periods).
10. Complaints
If you're unhappy with our service, please tell us in writing first — we want to put it right. If we can't resolve it, you can complain to the Association of Accounting Technicians at aat.org.uk which supervises our practice.
11. Governing law
These terms are governed by English law. Any dispute will be resolved in the courts of England and Wales.