Terms & Conditions

Fees

Our fees will be charged in accordance with our proposal and our standard terms and conditions.
Free advice is subject ​to our fair use policy detailed here: https://www.chadwickaccountants.co.uk/fair-use-policy

Limitation of liability

We specifically draw your attention to our standard terms and conditions and the relevant clause in each schedule of service which set out the basis on which we limit our liability to you and to others. These should be read in conjunction with the relevant paragraph of our standard terms and conditions which excludes liability to third parties. These are important clauses, please read them and ensure you are happy with them.

Requirements of the Data Protection Act (DPA) 2018 and the UK General Data Protection Regulation (UK GDPR)
The DPA 2018 and the UK GDPR set out a number of requirements in relation to the processing of personal data.

Here at Chadwick Accountants & Bookkeepers Ltd we take your privacy and the privacy of the information we process seriously. We will only use your personal information and the personal information you give us access to under this contract to administer your account and to provide the services you have requested from us.

We attach our privacy notice setting out our approach to handling your information. In signing one copy of this letter you will be indicating that you have received and read our privacy notice.  Please note the following:

(a)     Continuity arrangements

Please note that we have arrangements in place for an alternate to deal with matters in the event of permanent incapacity or illness. This provides protection to you in the event that I cannot act on your behalf. Where necessary, an alternate shall have access to all of the information I hold in order to make initial contact with you and agree the work to be undertaken during my incapacity. You can choose to appoint an alternative individual at that stage if you wish.

(b) Secure communications and transfer of data

We will communicate or transfer data using the following:

• Post/hard-copy documents Encrypted emails
• Portals [BrightManager]
• Cloud-based software [BrightManager] 
• Emails *

*if you require us to correspond with you by email that is not encrypted or password protected, you also accept the risks associated with this form of communication. We shall accept no liability for any loss or damage to any data resulting   from the transfer of information via email or other communication network.

Your agreement

Please confirm your acceptance of:

• the terms of this letter
• the attached schedule of services
• the privacy notice
• the standard terms and conditions

by signing and returning one copy of this letter.

Acceptance

I acknowledge receipt of and accept the terms of your letter dated 25 February 2025, the attached schedule of services, the privacy notice and standard terms and conditions, which fully record the agreement between us concerning your appointment to carry out the work described in the schedule of services.

I also confirm the following in relation to data protection:

I have received and read the privacy notice which sets out how my information will be processed.
I agree to your appointed alternate having access to my records in the event of your illness or permanent incapacity.

I understand that you will communicate with me or transfer data to me using the following methods:

• Post/hard-copy documents
• Encrypted emails
• Portals [BrightManager]
• Cloud-based software [BrightManager]
• Emails *

* I accept the risks of you corresponding with me by email that is not encrypted or password protected.

_______________________
 

ANNUAL ACCOUNTS – LIMITED COMPANIES

Responsibilities of Directors

As director of the company, under the Companies Acts you are responsible for ensuring that the company maintains proper accounting records and you are ultimately responsible for preparing accounts.

You undertake to keep records of sales invoices, purchase invoices, receipts and payments, together with any other documents relating to the company’s transactions and activities. It will also be necessary for you to provide a record of stock at the company’s year end.

A private company is usually required to file its accounts at Companies House within 9 months of the year end. The company will be liable to fines if it fails to do so. In order to avoid this we will produce statutory accounts, suitable for filing, within the required period, provided all your records are complete and presented to us within five months of the year end, and all our queries are promptly and satisfactorily answered.

You will complete all other returns required by law, for example, confirmation statements and notifications of changes in directors and Persons of Significant Control (PSC’s), unless you have asked us specifically to deal with these for you. We shall, of course, be pleased to advise you on these and any other company matters if requested.

Responsibility of the accountants

We will prepare the company’s accounts on the basis of the information that is provided to us. We will also draft the accounts in accordance with the provisions of the Companies Act, and related Accounting Standards for approval by the Board.

Should our work lead us to conclude that the company is not entitled to exemption from an audit of the accounts, or should we be unable to reach a conclusion on this matter, then we will advise you of this.

You have instructed us to prepare your financial statements for the year(s) ended [DATE] and subsequent years. It was agreed that we should carry out the following accounting and other services:

1. write up the accounting records of the company insofar as they are incomplete when presented to us;
2. complete the postings to the nominal ledger; and
3. prepare the accounts for approval by yourselves.

You agree that you will arrange to:

1. keep the records of receipts and balances;
2. reconcile the balances monthly with the bank statements;
3. post and balance the purchase and sales ledgers;
4. extract a detailed list of ledger balances; and
5. prepare details of the annual stocktaking, including prices and in a form which will enable us to verify the prices readily by reference to suppliers’ invoices.
6. prepare details of work-in-progress at the accounting date and make available to us the documents and other information from which the statement is compiled.

If your records are provided to us without any bookkeeping completed—such as the absence of an asset register, payroll journals, bank reconciliations, or reconciled intercompany accounts—we reserve the right to apply additional charges to carry out this work.

You are responsible for the detection of irregularities and fraud. We do not undertake to discover any shortcomings in your systems or any irregularities on the part of your employees or others, although we will advise you of any that we encounter in preparing your accounts, unless prohibited from doing so by the Anti Money Laundering Legislation.

We will report that in accordance with your instructions and in order to assist you to fulfil your responsibilities, we have compiled, without carrying out an audit, the accounts from your accounting records and from the information and explanations supplied to us.

We have a professional duty to compile accounts which conform with generally accepted accounting principles and which comply with the Companies Acts and applicable accounting standards.
 

BOOKKEEPING

It is agreed that we should carry out the following accounting and other services:

1. keep the records of receipts, payments and balances;
2. reconcile the balances regularly with the bank statements;
3. post and balance the purchase and sales ledgers;
4. extract a detailed list of ledger balances;
5. prepare details of the annual stocktaking and work in progress, suitably priced and extended in a form which will enable us to verify the prices readily by reference to suppliers’ invoices;
6. complete the postings to the nominal ledger;

You are responsible for the detection of irregularities and fraud. We would emphasise that we cannot undertake to discover any shortcomings in your systems or any irregularities on the part of your employees or others, although we will advise you of any that we encounter.
 

CORPORATION TAX

We will prepare a computation for corporation tax purposes adjusted in accordance with the provisions of the Taxes Acts for [Missing Date: Please Contact Us] and all subsequent years. We will also prepare and file the corporation tax return (form CT600) required under the Corporation Tax Self Assessment regulations within 12 months of the year end. The corporation tax return, together with the supporting corporation tax computations, will be sent to you for approval and signature prior to submission to the Inspector of Taxes.

You accept that in law a taxpayer cannot contract out of his fiscal responsibilities and that computations and return forms are prepared by us as agent for the company. You also accept that you are legally responsible for making correct returns and for payment of tax on time. If we ask you for information to complete the tax return and it is not provided within the time-scale requested, so that the preparation and submission of the return are delayed, we accept no responsibility for any penalty or interest that may arise.

We will advise you of the corporation tax payments to which the company will be liable, together with the due date of payment. You must inform us immediately if the company pays or receives any interest, or transfers any asset to any shareholder.

Where necessary we will deal with any queries raised by the HM Revenue & Customs and negotiate with HM Revenue & Customs on any question of taxation interest or penalties which may arise.

Any time we need to spend over and above answering straightforward queries raised by the HM Revenue & Customs is additional work for which we will need to charge separately. We will inform you before undertaking any extra work in respect of HM Revenue & Customs enquiries.

To enable us to carry out our work you agree:

1. to make a full disclosure to us of all sources of income, charges, allowances and capital transactions and to provide full information necessary for dealing with the company’s affairs. We will rely on the information and documents being true, correct and complete;
2. to respond quickly and fully to our requests for information and to other communications from us;
3. to provide us with information in sufficient time for the company’s self-assessment tax return to be completed and submitted by the due date. In order to do this, we need to receive all relevant information within 5 months of the year end; and
4. to forward to us on receipt copies of all statements of account, letters and other communications received from HM Revenue & Customs and Companies House to enable us to deal with them as may be necessary within the statutory time limits.
5. we can approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs and undertake to authorise such third parties to communicate directly with us.

PAYROLL PREPARATION AND PAYE

Payroll and year end returns

In order for us to prepare your payroll and HMRC payroll returns known as Real Time Information (RTI) returns we will need the following information from you:
Personal details of all employees (i.e. name, NI number, home address,) and other data as required by HMRC.

Notification of new employees or employees leaving your employment.

All P45's received by you.

• If no P45 is received, you are required to provide Starter Check Lists, or equivalent, and pass that information to us for processing.
• Notification of any employee who is ill for four or more calendar days, including weekends, bank holidays etc in time for the operation of payroll to enable us to operate statutory sick pay for you.
• Notification of any employee who becomes pregnant or who adopts, or whose partner becomes pregnant or adopts. This will enable us to operate statutory maternity, adoption and paternity pay.
• Details of any money or benefits made available to employees which arise directly or indirectly from their employment with you whether by you or by a third party.
• Hours worked, rates of pay, bonuses, the amount of any pension deductions, etc.
• Any notice of coding received by you.

Payroll returns must be received by HM Revenue & Customs on or before pay day otherwise significant penalties may be charged. Interest will be charged by HMRC if income tax and National Insurance contributions payments are late or less than indicated by the return.

We will assist in the preparation and submission of PAYE returns as required by HMRC and other authorities. However, our appointment as your agent does not absolve the company or its directors from their statutory responsibilities. It is essential that we receive full information from you promptly to enable us to file returns in time to avoid penalties.

We will provide a payroll service for the month ended [Missing Date: Please Contact Us] and all subsequent months.
 

VAT RETURNS

We will prepare and file your VAT returns for the VAT Return [Missing Date: Please Contact Us] and all subsequent VAT Returns.

We will not be responsible for any penalties or default surcharges arising from the late submission of VAT returns. However, we will endeavour to meet the relevant deadlines if we receive all the company’s VAT records within 14 days of the end of the VAT return period.

You will ensure that:

1. all relevant VAT records are forwarded to us within 14 days of the end of the VAT return period;
2. valid VAT invoices are received for all payments where VAT is being reclaimed;
3. the VAT rating of the goods or services you supply (“supplies”) is correct, i.e. between standard rate, reduced rate, zero rate and exempt supplies;
4. we are notified in writing of any standard or reduced rate own consumption;
5. any non-business expenditure is clearly marked on supporting invoices;
6. all supplies made by the business are shown in the records made available to us.

If you deal with your own VAT returns, we will not be responsible for checking the VAT treatment of supplies made, the deductibility of input VAT and the validity of supporting invoices unless specifically requested in writing to make a detailed review, and will charge separately for this work.

If you are not VAT registered and VAT registration becomes necessary, we will endeavour to ensure that you register in time provided that:

• you notify us in writing within 14 days of the end of each month of the total value of supplies you have made in that month; and
• you notify us immediately in writing if the value of taxable supplies that you will make in the next 30 days is likely to exceed the annual registration limit.

You or, if a company, the company and its directors remain responsible for their VAT Returns.

There are strict rules and time limits for the submission of returns and substantial penalties may arise if these are not followed. It is therefore essential that we receive full information from you promptly to enable us to ensure that the returns are submitted in time. Returns will be sent to you for approval prior to submission.
 

MANAGEMENT ACCOUNTS

We will prepare monthly management accounts for your business for the month ended [Missing Date: Please Contact Us] and subsequent months.

We will complete the management accounts from the records, information and explanations supplied to us and prepare draft accounts for your approval.

You will be responsible for:-

1. maintaining records of all receipts and payments of cash;
2. reconciling cash book balances monthly with the bank statements;
3. posting and balancing the purchase and sales ledgers; and
4. extracting a detailed list of ledger balances.

You will also provide estimates of any stocks at the end of each period.

You understand that we will not be carrying out an audit and accordingly will not verify the assets and liabilities of the business, or expenditure and income.

The accounts will include a report that we have not carried out an audit. This report must remain attached to any accounts shown to any other parties.

We do not undertake to discover any shortcomings in your systems or any irregularities on the part of your employees or others, although we will advise you of any that we encounter in preparing your accounts.These Terms and Conditions set out the basis on which Chadwick Accountants & Bookkeepers Ltd ("we", "us", or "our") provides confirmation statement services to our clients ("you" or "your"). By engaging our services, you agree to these terms.
1. Scope of Services
1.1 We will prepare and file your company’s confirmation statement (CS01) with Companies House in accordance with the information provided by you.
 1.2 Our service includes reviewing your company’s statutory records, making necessary updates (if required), and ensuring the statement is submitted within the legal deadline.
 1.3 We do not verify the accuracy of the information held at Companies House beyond what you provide and confirm.
2. Client Responsibilities
2.1 You must provide accurate, complete, and up-to-date information required for the preparation and filing of the confirmation statement.
 2.2 You acknowledge that the responsibility for the accuracy of the confirmation statement remains with you as the company director(s) or authorised representative(s).
 2.3 You must notify us promptly of any changes to company details, including directors, registered office, people with significant control (PSC), and share capital.
3. Filing Deadlines and Late Submissions
3.1 You must provide all necessary information at least 3 working days before your filing deadline to ensure timely submission.
 3.2 We are not liable for late submissions if information is provided to us after this period.
 3.3 Any penalties or consequences arising from a late filing are your responsibility.
 
 

SUBCONTRACTORS

You have asked us to operate the Construction Industry Scheme (CIS) for your subcontractors. To do this, we will need the following information from you as soon as the tax month (ending the 5th of the month) has finished:

• written confirmation that you have checked or ‘verified’ each new subcontractor with HM Revenue & Customs; and
• written confirmation of whether HM Revenue & Customs has advised that the subcontractor should be paid gross or net and if net, what tax rate.

It is your sole responsibility to establish the employment status of each and every one of your subcontractors. We cannot accept any liability in the event that HM Revenue & Customs challenges the employment status of one or more of your subcontractors or be held responsible for any loss or consequential loss as a result of any action or penalty imposed by HM Revenue & Customs.

We will only advise on employment status if requested. Advice on employment status is additional work and will result in separate charges. We cannot give any form of guarantee or assurance that HM Revenue & Customs will not challenge the employment status of one or more of your subcontractors. We cannot accept any liability in the event that HM Revenue & Customs challenges the employment status of one or more of your subcontractors or be held responsible for any loss or consequential loss as a result of any action or penalty imposed by HM Revenue & Customs.

CIS registration may be lost if returns are made late or tax is paid late. It is your sole responsibility to ensure you comply with the Construction Industry Scheme. We cannot be held responsible or liable for financial loss or consequential financial loss if your CIS registration is cancelled for late submission where we have not received all the necessary information as soon as the tax month has finished or for any late payment occurring as a result.

We will provide a CIS service for the month ended [Missing Date: Please Contact Us] and all subsequent months.
 

P9D/P11D BENEFITS FOR DIRECTORS AND EMPLOYEES

You have asked us to prepare forms P9D/P11D. To ensure these forms are correct, we will need details of all benefits, perks or reimbursed expenses received by the directors or employees.

There are penalties for the late submission of forms P9D/P11D. In order to avoid these, you must ensure that we receive complete and accurate details of all benefits and expenses for the tax year within 14 days of the end of the tax year.

Fee Protection Insurance

These Terms and Conditions outline the basis on which Chadwick Accountants & Bookkeepers Ltd ("we", "us", or "our") provides fee protection insurance services to our clients ("you" or "your"). By subscribing to this service, you agree to the following terms.

1. Scope of Cover
1.1 Fee protection insurance provides cover for our professional fees incurred in dealing with HMRC enquiries, investigations, and compliance checks into your tax affairs.
 1.2 The level of cover and specific areas included (e.g., Corporation Tax, Income Tax, VAT, PAYE) will be detailed in your policy schedule.
 1.3 This insurance does not cover any additional tax liabilities, penalties, interest, or fines imposed by HMRC.
 1.4 As part of this service, you also have access to a free legal and HR helpline, providing expert guidance on employment law, HR matters, and commercial legal issues. Details of how to access this helpline are available on request.

2. Eligibility and Exclusions
2.1 The insurance applies to tax returns prepared and submitted by us, unless otherwise stated in your policy schedule.
 2.2 Claims cannot be made for pre-existing HMRC enquiries that began before the policy start date.
 2.3 The policy does not cover fraudulent or negligent actions, or cases where you have deliberately submitted incorrect information to HMRC.

3. Client Responsibilities
3.1 You must provide accurate and complete information for tax filings to ensure compliance with HMRC regulations.
 3.2 You agree to notify us as soon as you receive any correspondence from HMRC regarding an enquiry or investigation.
 3.3 You must cooperate fully and provide any necessary documentation requested during the enquiry process.

4. Making a Claim
4.1 If you receive an HMRC enquiry or investigation notice, you must inform us immediately so we can assess the claim under the policy.
 4.2 We will liaise with the insurer on your behalf and handle the HMRC enquiry within the scope of cover provided.
 4.3 If the claim is outside the scope of cover, we will inform you of any additional fees before proceeding with further work.
 

Registered Office Address

These Terms and Conditions outline the basis on which Chadwick Accountants & Bookkeepers Ltd ("we", "us", or "our") provide a registered office address service to our clients ("you" or "your"). By using this service, you agree to the following terms.

1. Scope of Service
1.1 We will provide our business address as your company’s registered office address for official correspondence from Companies House, HMRC, and other government bodies.
 1.2 We will receive, sort, and forward official mail to your nominated address (either physically or electronically, as agreed).
 1.3 This service does not include the handling or forwarding of general business correspondence, marketing materials, or parcels unless specifically agreed in advance.

2. Client Responsibilities
2.1 You agree that our address is to be used solely as your registered office and not as your trading address unless explicitly authorised.
 2.2 You must notify us immediately of any changes to your contact details to ensure smooth communication.
 2.3 You remain responsible for ensuring your company meets all statutory requirements, including filing deadlines and compliance obligations.

3. Mail Handling and Forwarding
3.1 We will process and forward official mail within a reasonable timeframe, using the forwarding method agreed upon at the start of the service.
 3.2 Any costs incurred for mail forwarding, such as postage or courier fees, may be chargeable to you.
 3.3 We are not liable for delays or losses caused by postal or courier services beyond our control.

4. Use of Service and Compliance
4.1 This service must not be used for any illegal, fraudulent, or misleading purposes.
 4.2 If we have reasonable grounds to believe that your company is involved in unlawful activities, we reserve the right to terminate this service immediately and report concerns to the relevant authorities.
 4.3 We may request proof of identity and business activities in line with Anti-Money Laundering (AML) regulations before or during the provision of this service.

Chadwick's Business Advisory Services

These Terms and Conditions outline the basis on which Chadwick Accountants & Bookkeepers Ltd ("we", "us", or "our") provide business advisory services to our clients ("you" or "your"). By engaging our services, you agree to these terms.

1. Scope of Services
1.1 Our business advisory services may include, but are not limited to:
 

• Tax Advice – Guidance on tax planning, structuring, and compliance.
• Business Growth Advice – Strategies to improve profitability, efficiency, and scalability.
• Strategic Planning – Development of long-term business goals, risk assessments, and operational planning.
• Board Action Points & Governance Support – Documentation of key action points and advisory on corporate governance.
• Financial Modelling – Creation of financial projections, cash flow forecasting, and scenario analysis.
• Data Analytics – Insights and reporting to support data-driven decision-making.
• Ad Hoc Projects – Bespoke consultancy work as agreed on a case-by-case basis.
   1.2 The specific scope of our engagement will be outlined in a separate agreement or proposal for each service provided.

2. Client Responsibilities
2.1 You must provide all necessary information in a timely, accurate, and complete manner to enable us to deliver effective advice.
 2.2 Any decisions made based on our advice remain your responsibility, and you should seek additional legal or financial input where necessary.
 2.3 You acknowledge that tax laws, financial regulations, and business conditions are subject to change, and while we provide advice based on current information, we cannot guarantee future outcomes.

3. Limitations of Advice
3.1 Our tax advice is based on current UK tax legislation and HMRC guidance. We are not responsible for legislative changes that may impact past or future tax positions.
 3.2 Business growth, strategy, and financial modelling involve forecasting future performance; actual results may vary due to external factors beyond our control.
 3.3 Our data analytics and financial modelling services are based on the quality and completeness of the data provided by you. We do not guarantee the accuracy of third-party data sources.
 3.4 We do not provide investment, legal, HR, or regulated financial advice. Any HR-related guidance provided is for general informational purposes only and should not be relied upon as a substitute for professional legal or employment law advice.

4. Board Action Points and Governance
4.1 Where we assist with board meetings, we will document key action points arising from discussions but will not prepare full minutes of the meeting.
 4.2 You remain responsible for ensuring that board records, governance documents, and statutory obligations comply with legal and regulatory requirements.

5. Project-Based and Ad Hoc Services
5.1 Any ad hoc projects outside our standard advisory services will be agreed upon in writing, including scope, deliverables, and estimated fees.
 5.2 We will work within agreed timelines but are not liable for delays caused by unforeseen circumstances or late provision of information by you.
By engaging our business advisory services, you confirm your acceptance of these terms.

Software Subscription Services

These Terms and Conditions outline the basis on which Chadwick Accountants & Bookkeepers Ltd ("we", "us", or "our") provide software subscription services for QuickBooks, Xero, and Dext to our clients ("you" or "your"). By subscribing to these services through us, you agree to the following terms.

1. Scope of Service
1.1 We facilitate access to software subscriptions for QuickBooks, Xero, and Dext on your behalf.
 1.2 The subscription service covers software access, updates, and standard support provided by the software provider.
 1.3 We do not own or control the software; we act as a reseller or facilitator of the subscription.

2. Client Responsibilities
2.1 You are responsible for providing accurate business information required to set up and maintain your subscription.
 2.2 You must comply with the software provider’s terms of service, privacy policy, and acceptable use policy.
 2.3 You are responsible for the security of your login credentials and ensuring appropriate access controls within your business.
 2.4 You acknowledge that the subscription is for your business use only and must not be resold or transferred without our consent.

3. Support and Maintenance
3.1 The software providers (QuickBooks, Xero, and Dext) are responsible for system maintenance, software updates, and technical support.
 3.2 We can provide guidance on using the software, but any system-related issues must be directed to the software provider’s support team.
 3.3 We are not liable for downtime, software errors, or disruptions caused by the software provider.

4. Subscription Fees and Payments
4.1 Subscription fees will be agreed upon at the start of the service and are payable monthly or annually, as specified in your agreement.
 4.2 Fees may be subject to change if the software provider increases its pricing. We will notify you in advance of any changes.
 4.3 Failure to make timely payments may result in suspension or cancellation of your software subscription.

5. Cancellation and Termination
5.1 You may cancel your subscription by providing 35 days’ written notice. Cancellation will be effective at the end of the current billing period.
 5.2 If you cancel, we are not responsible for exporting or transferring your data; you must ensure you download any necessary information before the subscription ends.
 5.3 We reserve the right to terminate your subscription if you fail to comply with these terms or if payments are overdue.

Research & Development Tax Credits (RDEC, SME & Merged Schemes)

These Terms and Conditions outline the basis on which Chadwick Accountants & Bookkeepers Ltd ("we", "us", or "our") provides R&D tax credit claim services to our clients ("you" or "your"). By engaging our services, you agree to comply with these terms.
 
1. Scope of Services
1.1 We will assist in identifying qualifying R&D activities and preparing an R&D tax credit claim in accordance with HMRC guidelines.
1.2 Our role includes data collection, claim calculation, report preparation, and submission support.
1.3 We do not provide legal advice but will work with your legal advisors where necessary.
 
2. Client Responsibilities
2.1 You confirm that all information provided to us is complete, accurate, and not misleading.
2.2 You agree to cooperate fully, provide requested documentation in a timely manner, and retain relevant records for at least six years as per HMRC requirements.
2.3 You acknowledge that ultimate responsibility for the claim and compliance with HMRC regulations rests with you.
 
3. Fees and Payment
3.1 Our fees will be agreed upon in advance, either as a fixed fee or a percentage of the benefit received.
3.2 Fees are payable upon receipt of the tax credit, unless otherwise agreed.
3.3 If HMRC rejects or reduces the claim, you remain liable for our fees, unless stated otherwise in our engagement agreement.
 
4. HMRC Enquiries and Compliance
4.1 We will provide reasonable support in the event of an HMRC enquiry relating to your R&D tax credit claim.
4.2 Additional work arising from an HMRC enquiry may be subject to separate fees, which will be agreed upon in advance unless you have purchased our fee protection insurance.  
4.3 We do not guarantee that HMRC will accept or approve any claim, nor are we responsible for any penalties, interest, or tax adjustments arising from HMRC’s decisions.
 
5. Liability and Indemnity
5.1 We exercise reasonable care and skill in providing our services, but we shall not be liable for any financial loss, penalties, or damages arising from reliance on incorrect or incomplete information provided by you.
5.2 Our total liability for any claim arising from our services is limited to the total fees paid by you for the specific R&D tax credit claim in question.
5.3 You agree to indemnify us against any losses, claims, or costs resulting from inaccurate or misleading information provided by you.

Independent Examination 

We will undertake an Independent Examination of the accounts of charities, community interest companies (CICs), or other not-for-profit organisations as required by the Charities Act 2011, the Companies Act 2006, or any other applicable legislation.

The examination will be conducted in compliance with guidance set by the Charity Commission or relevant regulatory bodies and will adhere to the applicable professional standards.

Our role as an independent examiner involves:
 

• Reviewing the organisation’s accounts and underlying records to ensure that they are accurate and complete.
• Examining the accounts to ensure they have been prepared in accordance with general accounting principles and applicable legislation.
• Stating whether any particular matters have come to our attention that should be reported, including concerns about material inconsistenciess or issues of non-compliance.  This service is not a full audit and does not provide assurance regarding the organisation’s financial statements or express an audit opinion.

Your Responsibilities

• You are responsible for maintaining proper accounting records and ensuring the accounts comply with applicable laws, regulations, and accounting frameworks.
• You must provide us with complete, accurate, and timely information, documents, and explanations necessary for the Independent Examination.
• You are responsible for preparing financial statements that give a true and fair view of the organisation’s financial position.
• It is your responsibility to inform us of any material issues, concerns, or irregularities within the organisation.

Our Responsibilities

• We will perform our work with reasonable skill and care, in accordance with applicable laws, professional standards, and the scope outlined in our engagement letter.
• We will report on whether the accounts have been prepared in accordance with the relevant legal requirements and applicable accounting principles.
• If any matters of material significance come to our attention during the course of the examination, we will include these in our report, as required.

Consolidated Group Accounts 

These Terms and Conditions outline the basis on which Chadwick Accountants & Bookkeepers Ltd ("we", "us", or "our") provide group accounts preparation services to our clients ("you" or "your"). By engaging our services, you agree to these terms.
1. Scope of Service
1.1 We will prepare consolidated group financial statements in accordance with applicable accounting standards and regulatory requirements.
 1.2 Our service includes:
 

• Consolidating the financial results of all entities within the group.
• Eliminating intercompany transactions and balances.
• Preparing consolidated financial statements, including profit and loss, balance sheet, and supporting notes.
• Providing guidance on group reporting requirements.
   1.3 Our engagement does not include an audit or independent verification of financial information unless specifically agreed in writing.

2. Client Responsibilities
2.1 You must provide complete and accurate financial records for each entity within the group in a timely manner.
 2.2 You are responsible for ensuring that all individual entities comply with their respective accounting and tax obligations.
 2.3 Any adjustments or corrections to individual entity accounts must be completed before consolidation.
 2.4 You must inform us of any material transactions, changes in group structure, or accounting policy adjustments that may impact consolidation.
3. Fees and Pricing
3.1 The agreed fee is for the consolidation and preparation of the group accounts as a whole and does not include the preparation of individual entity accounts.
 3.2 If we are required to prepare financial statements for individual entities within the group, this will be subject to additional fees, which will be agreed upon separately.
 3.3 Any additional work outside the agreed scope, such as adjustments to incorrect or incomplete financial records, may incur further charges.
4. Limitations of Liability
4.1 We will exercise reasonable care and skill in preparing group accounts, but we are not liable for any financial loss, penalties, or regulatory issues arising from incomplete or inaccurate information provided by you.
 4.2 We do not provide audit assurance and accept no responsibility for undetected errors, fraud, or misstatements within the financial records of individual entities.

PAYE Registration 

These Terms and Conditions outline the basis on which Chadwick Accountants & Bookkeepers Ltd ("we", "us", or "our") provide PAYE (Pay As You Earn) scheme registration services to our clients ("you" or "your"). By engaging our services, you agree to the following terms.

1. Scope of Service
1.1 We will assist in registering your business for a PAYE scheme with HMRC.
 1.2 This includes submitting the application to HMRC, providing guidance on employer obligations, and supplying relevant PAYE reference details once issued by HMRC.
 1.3 We are not responsible for any delays caused by HMRC processing times or system issues.

2. Client Responsibilities
2.1 You must provide all required information accurately and in a timely manner, including business details, director information, and employee start dates.
 2.2 You are responsible for ensuring compliance with HMRC’s PAYE regulations, including correct payroll processing, tax deductions, and National Insurance contributions.
 2.3 You must notify us of any changes to your business structure or payroll needs that may affect your PAYE registration.

3. HMRC Processing and Compliance
3.1 HMRC typically takes several weeks to process PAYE registrations; we cannot guarantee a specific timeframe for approval.
 3.2 Once registered, you will receive an employer PAYE reference and Accounts Office reference directly from HMRC.
 3.3 It is your responsibility to set up payroll processes, file RTI (Real-Time Information) submissions, and meet all employer obligations once the PAYE scheme is active.  

4. Limitation of Liability
4.1 We will use reasonable care and skill in submitting your PAYE registration, but we are not liable for any penalties, interest, or fines arising from HMRC delays, errors, or non-compliance after registration.
 4.2 We do not provide legal or employment law advice regarding PAYE responsibilities.

VAT Registration 

These Terms and Conditions outline the basis on which Chadwick Accountants & Bookkeepers Ltd ("we", "us", or "our") provide VAT registration services to our clients ("you" or "your"). By engaging our services, you agree to the following terms.

1. Scope of Service
1.1 We will assist in registering your business for VAT with HMRC.
 1.2 This includes submitting the VAT registration application, advising on the most suitable VAT scheme (e.g., Standard, Flat Rate, Cash Accounting), and providing guidance on VAT compliance obligations.
 1.3 We will notify you once HMRC has issued your VAT registration number and confirm your VAT filing deadlines.
 1.4 We are not responsible for any delays caused by HMRC processing times or system issues.

2. Client Responsibilities
2.1 You must provide all required information accurately and in a timely manner, including business details, turnover estimates, and VAT scheme preferences.
 2.2 You are responsible for ensuring that your business meets the criteria for VAT registration and ongoing compliance, including accurate record-keeping and timely VAT return submissions.
 2.3 You must not charge VAT on invoices until HMRC confirms your VAT registration number. If you do so, you remain responsible for handling VAT correctly in accordance with HMRC rules.
 2.4 You must notify us of any changes in your business activities that may affect your VAT obligations.

3. HMRC Processing and Compliance
3.1 HMRC typically takes several weeks to process VAT registrations; we cannot guarantee a specific timeframe for approval.
 3.2 Once registered, you are responsible for charging, collecting, and paying VAT correctly, in accordance with HMRC regulations.
 3.3 It is your responsibility to ensure VAT returns are submitted on time and that payments are made by the due dates to avoid penalties.

4. Limitation of Liability
4.1 We will use reasonable care and skill in submitting your VAT registration, but we are not liable for any penalties, interest, or fines arising from HMRC delays, errors, or non-compliance after registration.
 4.2 We do not provide legal advice regarding VAT disputes or appeals, though we may assist with compliance matters upon request.

Capital Gains Tax Services

These Terms and Conditions outline the basis on which Chadwick Accountants & Bookkeepers Ltd ("we", "us", or "our") provide capital gains tax (CGT) services to our clients ("you" or "your"). By engaging our services, you agree to the following terms.
1. Scope of Service
1.1 We will assist in calculating and reporting your capital gains tax liability to HMRC.
 1.2 Our service includes:
 

• Identifying disposals subject to CGT, including property, shares, and other qualifying assets.
• Calculating the taxable gain or loss, taking into account acquisition costs, allowable deductions, and applicable reliefs.
• Advising on available CGT reliefs, such as Private Residence Relief, Business Asset Disposal Relief, and Rollover Relief, where applicable.
• Preparing and submitting the relevant CGT return or self-assessment tax return.
• Advising on CGT payment deadlines and assisting with payment arrangements.
   1.3 Our service does not include legal advice on property ownership structures, trusts, or complex tax planning beyond standard CGT calculations.

2. Client Responsibilities
2.1 You must provide accurate and complete details of all asset disposals, including purchase and sale dates, acquisition costs, and any associated expenses.
 2.2 You are responsible for ensuring that all relevant information is disclosed to us in a timely manner to meet HMRC reporting deadlines.
 2.3 You must inform us of any changes in circumstances that may affect your CGT liability, such as residency status or changes in property use.
3. HMRC Compliance and Deadlines
3.1 CGT on UK residential property disposals must be reported and paid within 60 days of completion. Failure to comply may result in penalties and interest charges from HMRC.
 3.2 For non-property disposals, CGT is usually reported within the annual self-assessment tax return, with tax payable by 31 January following the end of the tax year.
 3.3 We are not responsible for any HMRC penalties, interest, or tax liabilities arising from late submissions or incomplete information provided by you.
4. Limitations of Service
4.1 Our advice is based on current UK tax legislation and HMRC guidance. We are not responsible for any changes in tax law that may affect your CGT position after advice has been given.
 4.2 We do not provide investment advice or legal structuring for asset purchases or disposals.
 4.3 If HMRC queries or investigates your CGT return, we can provide additional support, which may be subject to separate fees.

PERSONAL TAX – INDIVIDUALS AND SOLE TRADERS

Your spouse or Civil Partner under the Civil Partnership Act is legally responsible for his/her own tax affairs and must be dealt with independently and separately. We will assume that you agree that we can disclose to your spouse/Civil Partner details of your financial affairs so we can consider your combined tax position, unless you tell us in writing that you do not wish us to do this.

We shall be pleased to act as your personal tax advisers in the UK with effect from the date of this Letter of Engagement

We will prepare your personal income tax and capital gains tax return together with all supporting schedules and check any HM Revenue & Customs’ calculation of your self-assessment of tax and Class 4 National Insurance contributions for and all subsequent years.

We will send you your tax return and supporting schedules for your written approval. Once the return has been approved, we will submit it together with any other necessary information to HM Revenue & Customs.

We will tell you the amounts of tax and National Insurance contributions to be paid and the dates by which you should make the payments, including payments on account and the balancing payment, and we will make repayment claims when tax and National Insurance contributions appear to have been overpaid.

We will correspond with HM Revenue & Customs on your behalf. You will need to send us any correspondence received from HM Revenue & Customs as soon as you receive it.  

HM Revenue & Customs can charge both interest and penalties if there is a delay in submitting a tax return or making tax payments.  Such charges are automatic if the tax return is submitted after 31st January following the end of the tax year, or if any payments are made after the dates that the tax and National Insurance contributions are due.

It is therefore important that all details required for the preparation of your tax return are forwarded to us as soon as possible after 5th April each year and by 30th November at the latest. If the information is received after that date, we will not accept responsibility for any penalties or surcharges charged by HM Revenue & Customs.

HM Revenue & Customs make enquiries into a number of tax returns each year. Any time we need to spend over and above answering straightforward queries regarding entries on the tax return is additional work for which we will need to charge separately.  We will inform you before undertaking any extra work in respect of HM Revenue & Customs enquiries.

We will provide our 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 information or your failure to act on our advice or respond promptly to communications from us or the tax authorities.

You agree that we can approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs and undertake to authorise such third parties to communicate directly with us.

Self-Assessment Registration

These Terms and Conditions outline the basis on which Chadwick Accountants & Bookkeepers Ltd ("we", "us", or "our") provide self-assessment registration services to our clients ("you" or "your"). By engaging our services, you agree to the following terms.

1. Scope of Service
1.1 We will assist in registering you for self-assessment with HMRC.
 1.2 This includes submitting the application to HMRC, advising on tax obligations, and providing guidance on self-assessment requirements.
 1.3 Once HMRC processes your application, you will receive a Unique Taxpayer Reference (UTR) directly from HMRC, which is required for tax return submissions.
 1.4 We are not responsible for any delays caused by HMRC processing times or system issues.

2. Client Responsibilities
2.1 You must provide all required information accurately and in a timely manner, including personal details, income sources, and any relevant tax history.
 2.2 You are responsible for ensuring your tax affairs comply with HMRC requirements, including submitting your self-assessment tax return by the statutory deadline.
 2.3 You must maintain accurate financial records and report all sources of income, expenses, and tax liabilities correctly.
 2.4 You must notify us of any changes to your personal or financial situation that may impact your self-assessment obligations.

3. HMRC Processing and Compliance
3.1 HMRC typically takes several weeks to process self-assessment registrations; we cannot guarantee a specific timeframe for approval.
 3.2 Once registered, you are responsible for submitting your self-assessment tax return and paying any tax due by the relevant deadlines.
 3.3 Late tax return submissions or payments may result in penalties and interest charges from HMRC, which remain your responsibility.

4. Limitation of Liability
4.1 We will use reasonable care and skill in submitting your self-assessment registration, but we are not liable for any penalties, interest, or fines arising from HMRC delays, errors, or non-compliance after registration.
 These Terms and Conditions outline the basis on which Chadwick Accountants & Bookkeepers Ltd ("we", "us", or "our") provide company incorporation services to our clients ("you" or "your"). By engaging our services, you agree to the following terms.

1. Scope of Service
1.1 We will assist in incorporating your company with Companies House in accordance with UK company law.
 1.2 Our service includes:
 

• Advising on company structure and incorporation requirements.
• Registering the company name and business details with Companies House.
• Preparing and submitting the required incorporation documents, including the Memorandum and Articles of Association.
• Providing the Companies House incorporation certificate once the company is successfully registered.
   1.3 The standard incorporation service does not include VAT or PAYE registration, drafting shareholders’ agreements, or specific legal or tax structuring advice unless otherwise agreed.

2. Client Responsibilities
2.1 You must provide accurate and complete information, including company name, director and shareholder details, registered office address, and business activities.
 2.2 You are responsible for ensuring that your chosen company name complies with Companies House regulations and does not infringe on any trademarks.
 2.3 You must ensure that directors, shareholders, and persons with significant control (PSC) are aware of their statutory obligations.
 2.4 Any post-incorporation responsibilities, including opening a business bank account, setting up payroll, and maintaining statutory records, remain your responsibility.

3. Processing and Compliance
3.1 The standard timeframe for company incorporation is typically 24-48 hours, but this may vary depending on Companies House processing times.
 3.2 We are not responsible for any delays caused by Companies House, incorrect information provided by you, or regulatory checks required before incorporation.
 3.3 Once incorporated, you must ensure ongoing compliance with UK company law, including filing confirmation statements, annual accounts, and maintaining statutory registers.

4. Limitations of Service
4.1 We do not provide legal advice regarding company disputes. If such advice is required, you should seek independent legal counsel.
 4.2 We are not liable for any issues arising from the selection of an unsuitable company name.

Credit Control

These Terms and Conditions outline the basis on which Chadwick Accountants & Bookkeepers Ltd ("we", "us", or "our") provide credit control services to our clients ("you" or "your"). By engaging our services, you agree to these terms.

1. Scope of Service
1.1 We will provide credit control services to help manage and improve the collection of outstanding customer invoices. Our service may include:
 

• Monitoring and reporting on overdue invoices.
• Sending payment reminders via email, phone, or letter.
• Liaising with customers to arrange payment.
• Providing aged debtor reports and recommendations for further action.

1.2 We do not provide formal debt collection or legal enforcement services. However, if standard credit control efforts are unsuccessful, we can advise on further recovery options, including legal action. Where required, we can assist in initiating a Money Claim Online (MCOL) court claim to pursue unpaid debts via a County Court Judgment (CCJ).
 

• Any legal action will be taken in your business’s name, and you will remain responsible for all decisions regarding pursuing the claim.
• Court fees and associated costs must be paid by you in advance before we proceed with submitting a claim.
• We can assist with preparing and submitting claim forms but are not responsible for the final court decision, enforcement, or any legal representation required beyond the claim submission.

2. Client Responsibilities
2.1 You must provide accurate and up-to-date sales ledger records, including customer details, invoice amounts, and due dates.
 2.2 You remain responsible for maintaining good customer relationships and ensuring that credit control actions align with your business policies.
 2.3 You must inform us of any disputes, credits, or special payment arrangements with customers that may impact credit control efforts.
 2.4 You retain full responsibility for deciding whether to take legal action against non-paying customers.

3. Limitations of Service
3.1 We cannot guarantee the collection of outstanding debts, as payment ultimately depends on your customers’ willingness and ability to pay.
 3.2 We are not responsible for any financial losses resulting from non-payment by customers or from delays in taking further recovery action.
 3.3 Our service does not include credit checks, assessing customer creditworthiness, or setting credit limits.
 
Complaints

Our current up to date complaints policy is available here: https://www.chadwickaccountants.co.uk/complaints-policy

If you have a complaint regarding the service provided, you can escalate this to AAT directly, once we have had opportunity to resolve internally.  

Fees and Payment Terms
Our fees reflect the time spent on your affairs, the level of skill and responsibility required, the importance and value of the advice we provide, and the associated level of risk.
If we provide you with an estimate of our fees for specific work, the estimate will not be contractually binding unless explicitly stated. Where requested, we may indicate a fixed fee for certain services or provide an indicative fee range for a particular assignment. Fixed fees will not be quoted more than a year in advance, as they require periodic review. If unforeseen circumstances arise that make a quoted fee inadequate, we reserve the right to revise the fee and seek your agreement before proceeding.
If you have insurance or membership benefits that cover professional fees (e.g., for HMRC investigations), you must inform us. Unless such insurance is arranged through us, you remain liable for our fees regardless of whether your insurer reimburses you.

Billing and Payment Terms
 

• We bill on a monthly, quarterly, or per-project basis for one-off services.
• Invoices are due for payment within 14 days of the invoice date.
• Our fees are exclusive of VAT, which will be added where applicable.
• Any disbursements or expenses incurred on your behalf will be added to our invoices where appropriate.
• Unless otherwise agreed, our fees do not include third-party, counsel, or other professional fees.

Direct Debit Payments
 

• All ongoing services are payable by Direct Debit, which will be set up upon engagement.
• Returned Direct Debits will incur a £25 administration fee.
• If you recall a Direct Debit, your account will be placed under review immediately, as outlined in the overdue payment process below.

Late Payment Policy
To ensure fair payment practices, we enforce the following overdue payment policies:
 

• Invoices over 15 days overdue – We reserve the right to apply a £25 late payment fee.
• Invoices 30 days overdue – Your account will be placed on hold, and we will suspend all services until payment is up to date.
• Invoices 60 days overdue – Your account will be reviewed, and we may apply a fine of 10% of the outstanding balance (minimum £100). At this stage, we may also choose to terminate our engagement with you. If we dismiss you as a client, all outstanding fees remain due and payable in full.

Interest on Late Payments
Where this contract exists between us and a purchaser acting in the course of business, we reserve the right to charge interest on overdue invoices at 8% above the Bank of England base rate under the Late Payment of Commercial Debts (Interest) Act 1998.
If payment of any fees is unduly delayed, we reserve the right to suspend services or cease acting for you with written notice. We will only exercise this right where it is fair and reasonable to do so.

Fee Disputes and Termination
If you dispute an invoiced fee, you must notify us within 21 days of receipt; otherwise, the invoice will be deemed accepted, and payment will be due.
If our engagement is terminated, you may appoint a new adviser. Should your new adviser request professional clearance or handover information, we reserve the right to charge a reasonable fee for providing this information.

Termination of Agreement
1. Minimum Term
1.1 All ongoing services are subject to a minimum term of 12 months from the date of engagement unless otherwise specified.
 1.2 One-off projects are not subject to a minimum term and will be in force only for the duration of the agreed work.

2. Notice Periods for Termination
2.1 Ongoing Services – After the initial 12-month term, either party may terminate the agreement by providing 90 days’ written notice.
 2.2 Software Licences (QuickBooks, Xero, Dext, etc.) – These can be cancelled with 35 days’ written notice.
 2.3 One-Off Projects or Advisory Work – These agreements automatically terminate upon completion of the specific project and do not require a notice period.

3. Termination Process
3.1 All termination requests must be made in writing and sent to [email protected] 
 3.2 During the notice period, you remain liable for all fees due for services provided up to the termination date.
 3.3 If any fees are outstanding at the time of termination, they must be settled in full before the final handover of any documents or information.
 3.4 If we choose to terminate our engagement, we will provide written notice and a reasonable handover period where required.

4. Termination Due to Breach or Non-Payment
4.1 We reserve the right to terminate this agreement with immediate effect if:
 

• You fail to comply with our payment terms (as outlined in our Fees and Payment Terms section).
• You provide false or misleading information.
• You engage in fraudulent or unlawful activities.
   4.2 In such cases, all outstanding fees will become immediately due and payable in full.

Disclosure Regarding Commissions and Introductions

We wish to inform you that, in the course of providing our services, we may receive commissions or other forms of compensation from finance companies and other entities to whom we introduce you. By engaging our services, you grant us permission to receive such commissions or compensation. Please rest assured that this practice is in accordance with industry standards and does not influence our commitment to act in your best interest.

PRIVACY NOTICE issued by Chadwick Accountants & Bookkeepers Ltd

Introduction

The Data Protection Act 2018 (“DPA 2018”) and the UK General Data Protection Regulation (“UK GDPR”) impose certain legal obligations in connection with the processing of personal data.

Chadwick Accountants & Bookkeepers Ltd is a controller within the meaning of the UK GDPR. The firm’s contact details are as follows:

Chadwick Accountants & Bookkeepers Ltd
90 High Street
Bidford-On-Avon


B50 4AF
GB

We may amend this privacy notice from time to time. If we do so, we will supply you with and/or otherwise make available to you a copy of the amended privacy notice.

Where we act as a processor on behalf of a controller (for example, when processing payroll), we provide an additional schedule setting out required information. That additional schedule should be read in conjunction with this privacy notice.

The purposes for which we process personal data

We process personal data for the following purposes:

• to enable us to supply professional services to you as our client
• to fulfil our obligations under relevant laws in force from time to time (e.g. the Money Laundering and Terrorist Financing (Amendment) Regulations 2019 (MLR 2019))
• to comply with professional obligations to which we are subject as a member of the Association of Chartered Certified Accountants
• to use in the investigation and/or defence of potential complaints, disciplinary proceedings and legal proceedings
• to enable us to invoice you for our services and investigate/address any attendant fee disputes that may have arisen
• to contact you about other services we provide which may be of interest to you if you have consented to us doing so

The legal bases for our intended processing of personal data

We rely on the following legal bases in order to process your personal data:

• occasionally we will rely on your consent to process your personal data but only if we have contacted you beforehand and asked you to agree;   
• the processing is necessary for the performance of our contract with you so that we can deliver our services to you;
• the processing is necessary for compliance with legal obligations to which we are subject (e.g. MLR 2019);   
• the processing is necessary for our legitimate interests, such as: investigating/defending legal claims, recovering debts owed to us, keeping our client records up to date and to develop our services and grow our business.

If you do not provide the information that we request, we may not be able to provide professional services to you. If this is the case, we will not be able to commence acting or will need to cease to act.

Persons/organisations to whom we may give personal data

We may share your personal data with:

• HMRC
• any third parties with whom you require or permit us to correspond subcontractors
• an alternate appointed by us in the event of incapacity or death tax insurance providers
• professional indemnity insurers
• our professional body (the Association of Chartered Certified Accountants) and/or the Office of Professional Body Anti-Money Laundering Supervisors (OPBAS) in relation to practice assurance and/or the requirements of MLR 2019 (or any similar legislation)
• other professional consultants and service providers

If the law allows or requires us to do so, we may share your personal data with:

• the police and law enforcement agencies 
• courts and tribunals
• the Information Commissioner’s Office (“ICO”).

We may need to share your personal data with the third parties identified above in order to comply with our legal obligations, including our legal obligations to you. If you ask us not to share your personal data with such third parties we may need to cease to act.

Transfers of personal data outside the UK

Your personal data will be processed in the UK only.

Retention of personal data

When acting as a data controller and in accordance with recognised good practice within the tax and accountancy sector we will retain all of our records relating to you as follows:

• where tax returns have been prepared it is our policy to retain information for six years from the end of the tax year to which the information relates
• where ad hoc advisory work has been undertaken it is our policy to retain information for six years from the date the business relationship ceased
• where we have an ongoing client relationship, data which is needed for more than one year’s tax compliance (e.g. capital gains base costs and claims and elections submitted to HMRC) is retained throughout the period of the relationship, but will be deleted four years after the end of the business relationship unless you as our  client ask us to retain it for a longer period.

Our contractual terms provide for the destruction of documents after four years and therefore agreement to the contractual terms is taken as agreement to the retention of records for this period, and to their destruction thereafter.

You are responsible for retaining information that we send to you (including details of capital gains base costs and claims and elections submitted) and this will be supplied in the form agreed between us. Documents and records relevant to your tax affairs are required by law to be retained by you as follows:

Individuals, trustees and partnerships

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

Companies, LLPs and other corporate entities

• six years from the end of the accounting period.

Where we act as a processor as defined in DPA 2018, we will delete or return all personal data to the controller as agreed with the controller at the termination of the contract.

Requesting personal data we hold about you (subject access requests)

You have a right to request access to your personal data that we hold. Such requests are known as ‘subject access requests’ (“SARs”).

Please provide all SARs in writing.

To help us provide the information you want and deal with your request quickly, you should include enough details to enable us to verify your identity and locate the relevant information. For example, you should tell us:

• your date of birth
• previous or other name(s) you have used  your previous addresses in the past five years
• personal reference number(s) that we may have given you, for example your national insurance number, your tax reference number or your VAT registration number
• what type of information you want to know

If you do not have a national insurance number, you must send a copy of:

• the back page of your passport or a copy of your driving licence
• a recent utility bill.

DPA 2018 requires that we comply with a SAR promptly and in any event within one month of receipt. There are, however, some circumstances in which the law allows us to refuse to provide access to personal data in response to a SAR (e.g. if you have previously made a similar request and there has been little or no change to the data since we complied with the original request).

You can ask someone else to request information on your behalf – for example, a friend, relative or solicitor. We must have your authority to respond to a SAR made on your behalf. You can provide such authority by signing a letter which states that you authorise the person concerned to write to us for information about you, and/or receive our reply.

Where you are a controller and we act for you as a processor (e.g. by processing payroll), we will assist you with SARs on the same basis as is set out above.

Putting things right (the right to rectification)

You have a right to obtain the rectification of any inaccurate personal data concerning you that we hold. You also have a right to have any incomplete personal data that we hold about you completed. Should you become aware that any personal data that we hold about you is inaccurate and/or incomplete, please inform us immediately so we can correct and/or complete it.

Deleting your records (the right to erasure)

In certain circumstances you have a right to have the personal data that we hold about you erased. Further information is available on the ICO website (www.ico.org.uk). If you would like your personal data to be erased, please inform us immediately and we will consider your request. In certain circumstances we have the right to refuse to comply with a request for erasure. If applicable, we will supply you with the reasons for refusing your request.

The right to restrict processing and the right to object

In certain circumstances you have the right to ‘block’ or suppress the processing of personal data or to object to the processing of that information. Further information is available on the ICO website (www.ico.org.uk). Please inform us immediately if you want us to cease to process your information or you object to processing so that we can consider what action, if any, is appropriate.

Obtaining and reusing personal data (the right to data portability)

In certain circumstances you have the right to be provided with the personal data that we hold about you in a machine- readable format, e.g. so that the data can easily be provided to a new professional adviser. Further information is available on the ICO website (www.ico.org.uk).

• The right to data portability only applies:
• to personal data an individual has provided to a controller
• where the processing is based on the individual’s consent or for the performance of a contract 
• when processing is carried out by automated means

We will respond to any data portability requests made to us without undue delay and within one month. We may extend the period by a further two months where the request is complex or a number of requests are received but we will inform you within one month of the receipt of the request and explain why the extension is necessary.

Withdrawal of consent

Where you have consented to our processing of your personal data, you have the right to withdraw that consent at any time. Please inform us immediately if you wish to withdraw your consent.

Please note:

• the withdrawal of consent does not affect the lawfulness of earlier processing
• if you withdraw your consent, we may not be able to continue to provide services to you where we have previously relied on your consent to do so
• even if you withdraw your consent, it may remain lawful for us to process your data on another legal basis (e.g. because we have a legal obligation to continue to process your data).

Automated decision-making and profiling

We do not use automated decision-making and profiling in relation to your personal data.

Complaints

If you have requested details of the information we hold about you and you are not happy with our response, or you think we have not complied with the GDPR or DPA 2018 in some other way, you can complain to us using the contact details provided at the start of this notice.

If you are not happy with our response, you have a right to lodge a complaint with the ICO (www.ico.org.uk).