North West Numbers CIC
Test Client - Limited
Dear Moragh,
Engagement Letter
Thank you for engaging us as your accountants . Moragh Hunt will be your main point of contact and will have primary responsibility
for this assignment and the manager responsible for the ongoing work will be Moragh Hunt. This letter and the attached schedules of
services together with our standard terms and conditions set out the basis on which we will act.
Who we are acting for
We are acting for Test Client - Limited (‘you’) only. Where you would like us to act for anyone else such as your spouse, a partner, a
director, a partnership or a limited company we will issue a separate engagement letter to them.
HMRC will send you an agent authorisation code which expires within 30 days of issue. Please send this to us as soon as you receive it.
This code will enable us to register as your agent with HMRC.
Nominated Persons
For the avoidance of doubt Moragh Hunt has agreed to act and is acting as the nominated director.
By signing this engagement letter you confirm and warrant that the Nominated Person set out above is authorised to give instructions
and information to us on your behalf and to receive our advice and work produced on your behalf. Any change to the Nominated
Person should be notified to us in writing and will not be effective until acknowledged by us in writing.
Period of Engagement
This engagement will start on 19/06/2024. We will not deal with earlier years unless you specifically ask us to do so and we agree.
Scope of Services
We have listed below the work that you have instructed us to carry out:
Limited Company Accounts
Corporation Tax
Bookkeeping services
Software licenses
Payroll services
Management Accounts
Management Review service
Monthly Credits
Compliance Only Package service
Compliance & Payroll Package service
Finance Partner Core service
Finance Partner Plus service
Details regarding the scope of work to be completed are contained in the attached schedules. These state yours and our
responsibilities in relation to the work to be carried out. If we agree to carry out additional services for you, we will provide you with a
new or amended engagement letter. Only the services that are listed in the attached schedules are included within the scope of our
instructions. If there is additional work that you wish us to carry out which is not listed in the schedules, please let us know and we will
discuss with you whether they can be included in the scope of our work.
Fees
Our fees will be charged in accordance with our attached standard terms and conditions. Please review these to ensure you
understand the basis of our charges and our payment terms.
By way of summary our fees will be as follows excluding VAT:
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Monthly Fees
Bookkeeping services £ 0.00
Software licenses £ 0.00
Payroll services £ 0.00
Management Accounts £ 0.00
Management Review service £ 0.00
Monthly Credits £ 0.00
Compliance Only Package service £ 0.00
Compliance & Payroll Package service £ 0.00
Finance Partner Core service £ 0.00
Finance Partner Plus service £ 0.00
Total: £ 0.00
Annual Fees
Limited Company Accounts £ 0.00
Corporation Tax £ 0.00
Total: £ 0.00
Limitation of Liability
We specifically draw your attention to paragraph 18 of our standard terms and conditions that sets out the basis on which we limit our
liability to you and to others. You should read this in conjunction with paragraph 19 of our standard terms and conditions that excludes
liability to Third Parties. The limitation of aggregate liability will not exceed one year’s chargeable fees.
Anti Money Laundering Legislation
All accountants must comply with the Proceeds of Crime Act 2002, the Terrorism Act 2000 and the Money Laundering Regulations
2007 (the “Anti Money Laundering Legislation”), which are intended to inhibit the activities of terrorists and other criminals by denying
them access to technical expertise. If we fail to perform these duties, we risk imprisonment.
Before we accept your instructions, we may need to obtain ‘satisfactory evidence’ to confirm your identity. In certain circumstances, we
may need to obtain evidence confirming the identities of third parties, the source of any funds or other property, the purpose of any
instructions or any other matter. We may also need to obtain such evidence after we have begun to act on your instructions.
We assume that our clients are honest and law abiding. However, if at any time, there appear to be grounds to suspect (even if we do
not actually suspect) that your instructions relate to ‘criminal property’, we are obliged to make a report to the National Crime Agency
(“NCA”), but we are prohibited from telling you that we have done so.
In such circumstances, we must not act on your instructions without consent from NCA. If NCA do not refuse consent within 7 working
days we may continue to act. If NCA issue a refusal within that time, we must not act for a further 31 days from the date of the refusal.
‘Criminal property’ is property in any legal form, whether money, real property, rights or any benefit derived from criminal activity. It
does not matter who carried out the criminal activity or how removed the property is from the original crime. Even if you are honest in
your dealings, if your property represents a benefit from someone else’s crime, we must still make a report.
Activity is considered ‘criminal’ if it is a crime under UK law, no matter how trivial For example, tax evasion is a criminal offence but an
honest mistake is not. We will assume that all discrepancies are mistakes unless there is contrary evidence.
Client Monies
We may, from time to time, hold money on your behalf. Such money will be held in trust in a client bank account, which is segregated
from this firm’s funds.
If there are grounds to suspect (even if we do not actually suspect) that any monies held in a client account is derived directly or
indirectly from any criminal activity whatsoever, we may not release such monies until we receive permission to do so from NCA.
Letters of Engagement
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Requirements of the Data Protection Act (DPA) 2018 and the General Data Protection
Regulation (GDPR)
The DPA 2018 and GDPR set out a number of requirements in relation to the processing of personal data.
Here at North West Numbers CIC 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 read and agreed the terms under which we operate as set out in this notice.
Secure Communications and Transfer of Data
We will communicate or transfer data using the following:
Post/hard-copy documents
Password-protected emails
Encrypted emails
Portals
Cloud-based software
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.
Other Services
From time to time we would like to contact you with details of other services we provide. If you consent to us contacting you for this
purpose, please confirm how you would like us to contact you on the acceptance statement:
Your Agreement
Please confirm your agreement (by signing below) to:
the terms of this letter
the attached schedule(s) of services
the privacy notice and associated data protection matters
the standard terms and conditions
Acceptance
I acknowledge receipt of your letter 12/06/2026, the attached schedule[s] 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 those
documents.
I also confirm the following in relation to data protection:
I have read, understand and accept the basis on which my information will be dealt with as set out in the privacy notice provided.
I understand that you will communicate or transfer data with me using any of the following methods listed above
I accept the risks of you corresponding with me by email that is not encrypted or password protected.
I agree to you contacting me with details of other services you provide.
I consent to my personal data being used for the work outlined within our agreed schedule of services. I understand you will not,
unless agreed separately with me use my data for any other services.
Name: Moragh Hunt Date: 12/06/2026, 20:43:13
Signed: _____________________________________
Letters of Engagement
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Test Client - Limited
Letters of Engagement
Page 5 of 33
Schedule
of Services
North West Numbers CIC
SCHEDULE OF SERVICES
This schedule should be read in conjunction with the engagement letter and the standard terms and conditions.
LIMITED COMPANIES
Recurring compliance work
We will prepare the company’s accounts and corporate tax annual self assessment (CTSA) return. After obtaining the approval and
signature of an authorised nominated director, we will submit them to Companies House and HM Revenue & Customs (HMRC).
We will prepare the corporation tax computation and supporting schedules required for preparation of the company tax return from
accounts, information and explanations provided to us on your behalf. We are not going to audit or investigate the accuracy or
completeness of the information supplied but will rely on it being accurate and complete.
We will use appropriate software to apply iXBRL tags to items in the accounts and tax computation as we consider appropriate for the
purposes of submission of the accounts and tax computation to HMRC.
We will, to the extent we consider necessary, manually amend or apply iXBRL tags where the software has not applied automatic
tagging or where we consider any automatic tagging to have been inappropriate.
We will not accept liability for any financial penalty or loss or other damage arising from any rejection of the iXBRL accounts by HMRC
or otherwise as a result of incorrect or inappropriate tagging.
We will tell you, on the basis of the information supplied, and applying generally accepted accounting principles, how much tax the
company should pay and when. If appropriate, we will initiate repayment claims when tax has been overpaid. We will advise on the
interest and penalty implications if corporation tax is paid late.
We will inform you if instalment payments of corporation tax are due for an accounting period and the dates they are payable. We will
calculate the quarterly instalments which should be made on the basis of information supplied by you by the date agreed.
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.
Ad hoc and advisory work
Where you have instructed us to do so, we will provide such other taxation advisory and ad hoc services as may be agreed between us
from time to time. These may be the subject of a separate engagement letter at our option. Where appropriate we will discuss and
agree an additional fee for such work when it is commissioned by you. Examples of such work include:
Advising you when corporation tax is due on loans by the company to directors or shareholders or their associates, and
calculating the payments due or the amount repayable when the loans are repaid.
Dealing with any enquiry opened into the company tax return by HMRC.
Preparing any amended returns which may be required and corresponding with HMRC as necessary.
Where specialist advice is required on occasion we may need to seek this from or refer you to appropriate specialists.
Changes in the law, practice or public policy
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, HMRC practice, public policy or your circumstances.
We will accept no liability for losses arising from changes in the law, practice or policy or the interpretation thereof that are first
published after the date on which the advice is given.
Your responsibilities
The Directors, on behalf of the company, are legally responsible for:
Ensuring that the CTSA return (including tagging) is correct and complete.
Filing any returns by the due date.
Making payment of tax on time.
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Failure to do this may lead to automatic penalties, surcharge and/or interest.
The signatory to the return cannot delegate this legal responsibility to others. The signatory agrees to check that returns we have
prepared for the company are complete before he/she approves and signs them
To enable us to carry out our work the Directors agree:
In the event that we do not draw them up, to provide us with approved accounts prepared by you or by others in an iXBRL
format. In either circumstance, you accept full responsibility for the existence, accuracy, consistency and completeness of iXBRL
tagging within the accounts. We will not carry out any procedures to check the existence, accuracy, consistency and
completeness of iXBRL tagging of accounts provided to us by you or others.
That all returns are to 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 the company’s affairs: we will rely on the information being true, correct
and complete and will not audit the information or those documents.
and hereby authorise us to approach such third parties as may be appropriate for information that we consider necessary to
deal with the company’s taxation affairs.
To provide us with information in sufficient time for the company’s CTSA return to be completed.
To provide information on matters affecting the company’s tax liability for the accounting period in respect of which
instalments are due at least four weeks before the due date of each instalment. This information should include details of
trading profits and other taxable activities up to the date the information is provided, together with estimates to the end of the
accounting period; and
To provide us with information on advances or loans made to directors, shareholders or their associates during an accounting
period and any repayments made or write offs authorised at the latest within three months of the end of the relevant
accounting period.
The Directors will keep us informed of material changes in circumstances that could affect the tax liabilities of the company. If the
Directors are unsure whether the change is material or not you must still let us know so that we can assess the significance.
You will forward to us HMRC statements of account, copies of notices of assessment, letters and other communications received from
HMRC by you in time to enable us to deal with them as may be necessary within the statutory time limits. Although HMRC have the
authority to communicate with us when form 64-8 has been signed and submitted it is essential that you let us have copies of any
correspondence received because HMRC are not obliged to send us copies of all communications issued to you.
The work carried out within this engagement will be in respect of the company’s tax affairs. Any work to be carried out for the directors
on a personal basis will be set out in a separate letter of engagement.
You are responsible for monitoring the company’s monthly and rolling annual turnover to establish whether it is liable to register for
VAT if it is not already registered. If you do not understand what you need to do in relation to your VAT position, please ask us. If the
rolling annual turnover exceeds the VAT registration threshold, and you wish us to assist in notifying HMRC of its liability to be VAT
registered we will be pleased to assist in the VAT registration process. You should notify us of your instructions to assist in the 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 the VAT registration threshold in force at that time was exceeded. We will not be responsible if you fail to notify us in time and
incur a late registration penalty as a result.
Our services as set out above are subject to the limitations on our liability set out in the engagement letter and in paragraph 18 of our
standard terms and conditions. These are important provisions that you should read and consider carefully.
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North West Numbers CIC
SCHEDULE OF SERVICES
This schedule should be read in conjunction with the engagement letter and the standard terms and conditions.
BOOKKEEPING SERVICES
Recurring compliance work
We will prepare your business's bookkeeping records in accordance with generally accepted accounting and bookkeeping practice
from the books, accounting records and other information and explanations provided to us by you or others on your behalf. This work
will be completed as we deem appropriate and as reasonably possible based upon the information and explanations provided to us.
Changes in the law, practice or public policy
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 your circumstances.
We will accept no liability for losses arising from changes in the law or the interpretation thereof that are first published after the date
on which the advice is given.
Your responsibilities
You are legally responsible for:
Ensuring that correct and genuine receipts are provided for all transactions
You/your management 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 such circumstances that we encounter.
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.
You will forward to us HMRC statements of account, copies of notices of assessment, letters and other communications received from
HMRC in time to enable us to deal with them as may be necessary within the statutory time limits. Although HMRC have the authority
to communicate with us when form 64-8 has been signed and submitted it is essential that you let us have copies of any
correspondence received because HMRC are not obliged to send us copies of all communications issued to you.
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.
Failure to do this may lead to automatic penalties, surcharges and/or interest.
Our services as set out above are subject to the limitations on our liability set out in the engagement letter and in paragraph 18 of our
standard terms and conditions of business. These are important provisions that you should read and consider carefully.
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Accounting software subscription
As part of your service, we provide access to QuickBooks Online Plus, which is used to maintain your accounting records.
The QuickBooks subscription is held and managed by North West Numbers CIC and is included within your monthly fee at the current
rate.
QuickBooks pricing is set by Intuit and may change from time to time. If Intuit increases or otherwise changes the subscription cost,
we reserve the right to pass on any increase in the QuickBooks element of your fee.
We will notify you in advance of any change and confirm the revised monthly amount before it takes effect.
If you prefer not to continue with QuickBooks following a price change, we can discuss alternative arrangements or, if appropriate,
bring the engagement to an end in line with the disengagement terms of this agreement.
QuickBooks Price-Change Clause
If the client currently benefits from a discounted QuickBooks Plus subscription rate due to a bulk discount deal with Intuit, which is
valid until 27 June 2027.
From 28 June 2028, the QuickBooks Plus subscription will be charged at my then-current cost.
This cost is set by the software provider and may change from time to time.
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North West Numbers CIC
SCHEDULE OF SERVICES
This schedule should be read in conjunction with the engagement letter and the standard terms and conditions.
PAYROLL SERVICES
Initial compliance work-existing employers joining RTI
We will:
Submit the first Full Payment Submission (FPS) and the Employer Payment Summary (EPS) as necessary online to HMRC after
the data to be included therein has been approved by you. (The first FPS must reach HMRC normally on or before the payday
for the first payroll run after you are required to make submissions under RTI).
Recurring compliance work
We will prepare your UK payroll for each payroll period to meet the following UK employment tax requirements, specifically:
Calculating the pay as you earn (PAYE) deductions.
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 other statutory and non-statutory deductions.
Submitting information online to HMRC under RTI for PAYE
We will prepare and send to you the following documents for each payroll period at or before the time of payment:
Payroll summary report showing the reconciliation from gross to net for each employee and all relevant payroll totals.
The data included within each Full Payment Submission (FPS) for taxable pay and payrolled benefits for each employee
A payslip for each employee unless not required.
An Employee Leaving Statement (P45) for each leaver.
A report showing your PAYE liability, NIC liability and due date for payment.
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 payday.)
At the end of the payroll year we will:
Prepare the final FPS (or EPS) including employer annual declarations 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 5 April following the end of the tax
year. Corrections must be made by 19 April.
Prepare and send to you by the statutory due date Form P60 for each employee on the payroll at the year end.
We will deal with any online secure messages sent to us by HMRC in respect of your payroll; and
We will submit National Insurance Number (NINO) verification requests as appropriate to verify or obtain a NINO for a new employee
identified to us in time.
Ad hoc and advisory work
We will also provide such other taxation ad hoc and advisory services as may be agreed from time to time. These may be the subject of
a separate engagement letter, at our option. Where appropriate we will discuss and agree an additional fee for such work when it is
commissioned by you. Examples of such work include:
dealing with any enquiry opened into the payroll returns by HMRC
preparing any amended returns for periods before you report in real time which may be required and corresponding with
HMRC as necessary
preparing and submitting correcting EPSs for earlier years
preparing and submitting an Earlier Year Update (EYU) to correct, after 19 April, any of the year to date totals submitted in your
end of year FPS for a previous tax year, in respect of years after you started to send information in real time
Where specialist advice is required on occasions we may need to seek this from or refer you to appropriate specialists
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Changes in the law, practice or public policy
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, HMRC Practice, public policy or your circumstances.
We will accept no liability for losses arising from changes in the law, practice, policy or the interpretation thereof that are first published
after the date on which the advice is given.
Your responsibilities
You are legally responsible for:
Ensuring that your payroll returns are correct and complete.
Making any submissions by the due date; and
Making payment of tax and NIC on time.
Failure to do this may lead to automatic penalties, surcharges and/or interest.
Signatories to 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 and sign them.
To enable us to carry out our work you agree:
That all returns are to be made on the basis of full disclosure by you to us.
To provide full information necessary for dealing with your payroll affairs: 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 names of the persons authorised by you to notify us of changes in employees and in rates of pay. We will
process the changes only if notified by those individuals.
To advise us in writing of changes of payroll pay dates.
To notify us at least five working days prior to the payroll date of all transactions or events which may need to be reflected in the
payroll for the period, including details of:
all new employees (including full names, address, date of birth, national insurance number, passport number) and
details of their remuneration packages
all leavers (including deaths of employees) and details of termination arrangements
all changes to remuneration packages
all pension scheme changes
any changes to the employees’ bank accounts
irregular and/or ad hoc payments and the dates to be paid;
To approve:
in-year FPS by at least five working days prior to payroll pay dates so that they can be submitted on or before payday, or
as agreed with us;
in-year EPS by at least five days prior to 19th of the month following the tax month;
final FPS (or EPS when applicable) for the year at least five days prior to 19 April following the end of the tax year;
EYU within five days; and
You will keep us informed of changes in circumstances that could affect the payroll. If you are unsure whether the change is
material or not you must still let us know so that we can assess its significance.
and you hereby authorise us to approach such third parties as may be appropriate for information that we consider necessary
to deal with your affairs.
If the full information required to complete the payroll services set out above is received less than five days before the payroll date, we
will still 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.
Our services as set out above are subject to the limitations on our liability set out in the engagement letter and in paragraph 18 of our
standard terms and conditions of business. These are important provisions that you should read and consider carefully.
PAYROLL SERVICES – AUTO-ENROLMENT
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.
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;
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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.
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.
We will help you to establish which category each worker falls into, whether entitled worker, eligible jobholder or non-eligible
jobholder.
Changes in the Law or Public Policy and Practice
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.
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.
Your Responsibilities
You are legally responsible for:
ensuring that your payroll and pensions records are correct and complete; and
making payment of pensions contributions on time.
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.
You must retain these records for six years except for requests to leave the pension scheme, which must be kept for four years.
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.
You are responsible for providing all relevant information to the trustees or managers of the pension scheme within the statutory
period.
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.
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.
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.
You will enrol all eligible jobholders into an eligible pension scheme on the appropriate date.
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.
You are required within five calendar months from the start of your legal duties and thereafter when re-enrolling eligible jobholders to
make a declaration of compliance with The Pensions Regulator.
To enable us to carry out our work, you agree:
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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 five 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:
all new workers and details of their remuneration packages
all leavers and details of termination arrangements for all workers
changes in categorisation or status of your workers
all opt-in and opt-out requests from your workers
all remuneration changes for all workers
all pension scheme changes.
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, you must still 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.
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.
Our services as detailed above are subject to the limitations on our liability set out in the engagement letter and in paragraph 18 of our
standard terms and conditions of business. These are important provisions, which you should read and consider carefully.
You must also refer to the attached schedule confirming data processing details.
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North West Numbers CIC
SCHEDULE OF SERVICES
This schedule should be read in conjunction with the engagement letter and the standard terms and conditions.
Management Accounts
Rather than a set of accounts just once a year, you receive a fully reconciled set of accounts each month or each quarter, with a report
pack containing your Profit & Loss account, Balance Sheet, Aged Debtors & Creditors, Cashflow Summary and an Executive Summary
giving you the top-level information. We can also add in any further reports required (budget analysis, departmental reporting etc).
Alongside the report pack, the main value we add is our analysis and commentary on the monthly or quarterly performance, as your
external trusted advisers.
Our services as detailed above are subject to the limitations on our liability set out in the engagement letter and in paragraph 18
of our standard terms and conditions of business. These are important provisions, which you should read and consider
carefully.
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Letters of Engagement
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North West Numbers CIC
SCHEDULE OF SERVICES
This schedule should be read in conjunction with the engagement letter and the standard terms and conditions.
Management Review
We will work with you to define the Key Performance Indicators that underpin the success of the business. These will be a combination
of financial and non-financial measures. We'll put these into a separate report each quarter and again provide our analysis on the
results, and work with you to improve the results over time. We’ll host a Quarterly face-to-face meeting to address anything you want
to discuss with us as your professional advisers and anything that we have identified as areas that will benefit from some closer
attention, guided by the reports which will be presented in the meeting.
Our services as detailed above are subject to the limitations on our liability set out in the engagement letter and in paragraph 18
of our standard terms and conditions of business. These are important provisions, which you should read and consider
carefully.
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North West Numbers CIC
SCHEDULE OF SERVICES
This schedule should be read in conjunction with the engagement letter and the standard terms and conditions.
Monthly Credits
Choose the amount and type of additional support you need to take your business forward each month. Each credit is approximately
30 minutes of time. Credits are non transferrable to another month.
Our services as detailed above are subject to the limitations on our liability set out in the engagement letter and in paragraph 18
of our standard terms and conditions of business. These are important provisions, which you should read and consider
carefully.
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Compliance & Payroll Package Engagement Scope
(Year-End Accounts + Payroll + QuickBooks)
Scope of Services – Compliance & Payroll Only
This engagement covers defined compliance services only. It does not include ongoing finance support, review, or advice.
Services included
Year-end accounts
Preparation of statutory year-end accounts based solely on the records provided by the organisation
Filing of accounts with Companies House (where applicable)
Preparation and submission of corporation tax returns (if applicable)
Payroll
Monthly payroll processing for one employee
Payslip preparation
RTI submissions to HMRC
Year-end payroll submissions (P60)
Accounting software
Provision of a QuickBooks Plus subscription, charged separately (see software clause below)
Services not included
The following are explicitly excluded from this engagement:
Day-to-day bookkeeping or data entry
Reviewing, correcting, or reworking bookkeeping records
Ongoing sense-checking of figures during the year
Finance advice, interpretation, or management reporting
Responding to ad-hoc queries outside payroll or year-end work
Fixing errors identified during year-end preparation (quoted separately if required)
Client responsibilities
The organisation is responsible for maintaining accurate, complete, and up-to-date bookkeeping records
Records must be provided in a timely and orderly manner at year end
Responsibility for the accuracy and completeness of the bookkeeping records rests with the organisation
Additional work
Any work outside this scope will be:
identified in advance
agreed separately
quoted before work begins
No additional work will be undertaken without agreement.
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Finance Partner Core
Under the Finance Partner Core service, we shall provide the following services to the Charity/Client during the term of this
engagement:
1. Bookkeeping oversight
We shall undertake a review of the bookkeeping records maintained by the Client on a monthly basis, or at such other intervals
as may be agreed, for the purpose of identifying matters of apparent completeness, consistency, or obvious discrepancy. Any
queries, omissions, or anomalies identified during the course of that review will be communicated through the agreed points
of contact for clarification or resolution by the Client or its internal team.
2. Management insight and review meetings
We shall attend and conduct financial review meetings with the Client on a monthly or quarterly basis, as agreed. Such
meetings will include discussion of the financial information made available to us, explanation of that information in plain
English, and identification of any emerging issues, trends, or matters which, in our opinion, may require further consideration
by management or the Board.
3. Year-end accounts preparation
We shall prepare the annual statutory accounts of the Client based on the books, records, and information provided to us.
Where applicable, the accounts will be prepared in accordance with the Charity Statement of Recommended Practice (“Charity
SORP”) and any other relevant financial reporting requirements. We shall also provide reasonable liaison support in connection
with the approval and filing of those accounts.
4. Software
Where software is stated to be included as part of this service, this shall mean access to the agreed software platform(s) only,
subject to the relevant licence terms, acceptable use provisions, and any limitations imposed by the software provider. The
Client remains responsible for ensuring that all data entered into such software is complete and accurate.
Basis of service delivery
The services are provided on a structured and scheduled basis in accordance with an agreed timetable, workflow, and points of
contact. Our service is designed to provide consistency, oversight, and momentum in the Client’s financial management processes.
Unless expressly agreed otherwise in writing, we do not provide services on an on-call, unlimited, immediate-response, or purely
reactive basis. Turnaround times, meeting frequency, and communication arrangements shall be as agreed from time to time as part
of the engagement.
Client responsibilities
The Client shall remain responsible for:
maintaining complete, accurate, and timely underlying books and records;
providing all information and explanations reasonably required for us to perform the services;
reviewing and approving all bookkeeping adjustments, accounts, filings, and related outputs where approval is required;
ensuring that management and, where relevant, the Board discharge their legal and fiduciary responsibilities in relation to the
financial affairs of the organisation.
Our services do not relieve management or trustees/directors of their responsibilities for the preparation of proper accounting records,
the prevention and detection of fraud, or compliance with applicable law and regulation.
Exclusions
Unless specifically set out elsewhere in this engagement letter or agreed in writing, the Finance Partner Core service does not include:
day-to-day bookkeeping or transaction processing;
payroll services;
audit or independent examination services;
tax advisory services outside routine matters directly connected with the year-end accounts preparation;
legal, regulatory, investment, or insolvency advice;
attendance at additional meetings beyond those agreed;
preparation of budgets, cash flow forecasts, funding applications, or management reports beyond the standard scope
described above;
urgent or out-of-hours work;
investigation of fraud, irregularity, or suspected non-compliance.
Any work falling outside the agreed scope will be subject to separate agreement and may give rise to additional fees.
Intended value of the service
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The purpose of this service is to support improved financial oversight, reduce the risk of error or non-compliance, promote earlier
identification of issues, improve visibility of financial performance and position for management and the Board, and reduce the
likelihood of last-minute or reactive decision-making. However, we do not warrant that the provision of the services will prevent all
errors, irregularities, compliance failures, or financial difficulties.
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Finance Partner Plus
Under the Finance Partner Core service, we shall provide the following services to the Charity/Client during the term of this
engagement:
1. Bookkeeping oversight
We shall undertake a review of the bookkeeping records maintained by the Client on a monthly basis, or at such other intervals
as may be agreed, for the purpose of identifying matters of apparent completeness, consistency, or obvious discrepancy. Any
queries, omissions, or anomalies identified during the course of that review will be communicated through the agreed points
of contact for clarification or resolution by the Client or its internal team.
2. Management insight and review meetings
We shall attend and conduct financial review meetings with the Client on a monthly or quarterly basis, as agreed. Such
meetings will include discussion of the financial information made available to us, explanation of that information in plain
English, and identification of any emerging issues, trends, or matters which, in our opinion, may require further consideration
by management or the Board.
3. Year-end accounts preparation
We shall prepare the annual statutory accounts of the Client based on the books, records, and information provided to us.
Where applicable, the accounts will be prepared in accordance with the Charity Statement of Recommended Practice (“Charity
SORP”) and any other relevant financial reporting requirements. We shall also provide reasonable liaison support in connection
with the approval and filing of those accounts.
4. Ongoing guidance within scope
We shall provide ad hoc guidance on matters falling within the agreed scope of this engagement, where such queries are
submitted through the agreed communication channels. Where, in the course of our work, we become aware of matters which
appear to require attention, we shall endeavour to notify the Client accordingly. Such guidance is limited to matters reasonably
incidental to the services described above and does not constitute an open-ended on-demand advisory service.
5. Software
Where software is stated to be included as part of this service, this shall mean access to the agreed software platform(s) only,
subject to the relevant licence terms, acceptable use provisions, and any limitations imposed by the software provider. The
Client remains responsible for ensuring that all data entered into such software is complete and accurate.
Basis of service delivery
The services are provided on a structured and scheduled basis in accordance with an agreed timetable, workflow, and points of
contact. Our service is designed to provide consistency, oversight, and momentum in the Client’s financial management processes.
Unless expressly agreed otherwise in writing, we do not provide services on an on-call, unlimited, immediate-response, or purely
reactive basis. Turnaround times, meeting frequency, and communication arrangements shall be as agreed from time to time as part
of the engagement.
Client responsibilities
The Client shall remain responsible for:
maintaining complete, accurate, and timely underlying books and records;
providing all information and explanations reasonably required for us to perform the services;
reviewing and approving all bookkeeping adjustments, accounts, filings, and related outputs where approval is required;
ensuring that management and, where relevant, the Board discharge their legal and fiduciary responsibilities in relation to the
financial affairs of the organisation.
Our services do not relieve management or trustees/directors of their responsibilities for the preparation of proper accounting records,
the prevention and detection of fraud, or compliance with applicable law and regulation.
Exclusions
Unless specifically set out elsewhere in this engagement letter or agreed in writing, the Finance Partner Core service does not include:
day-to-day bookkeeping or transaction processing;
payroll services;
audit or independent examination services;
tax advisory services outside routine matters directly connected with the year-end accounts preparation;
legal, regulatory, investment, or insolvency advice;
attendance at additional meetings beyond those agreed;
preparation of budgets, cash flow forecasts, funding applications, or management reports beyond the standard scope
described above;
urgent or out-of-hours work;
investigation of fraud, irregularity, or suspected non-compliance.
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Any work falling outside the agreed scope will be subject to separate agreement and may give rise to additional fees.
Intended value of the service
The purpose of this service is to support improved financial oversight, reduce the risk of error or non-compliance, promote earlier
identification of issues, improve visibility of financial performance and position for management and the Board, and reduce the
likelihood of last-minute or reactive decision-making. However, we do not warrant that the provision of the services will prevent all
errors, irregularities, compliance failures, or financial difficulties.
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Letters of Engagement
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Privacy Notice
North West Numbers CIC
PRIVACY NOTICE
SHORT FORM
We North West Numbers CIC are the data controllers. The firm’s Data Protection Officer is Moragh Hunt and can be contacted via
email at accounts@northwestnumbersltd.co.uk.
We collect the data you give us and which we receive from your employer or colleagues, your customers, your employers other
advisers, Credit Reference Agencies, Local Authorities, HMRC, LinkedIn, Facebook.
We use your personal data to set up and manage our relationship with your employer, to carry out required checks, to meet
professional obligations and to comply with the law. This may include informing HMRC, your employer, your spouse/partner, the police
and others.
Your data is stored on the systems we use including cloud based systems. On some occasions, we may have to use services outside of
the United Kingdom or EU. When this occurs, we will put in place all measures required by law.
We share data with our insurers, external parties we use to provide us with services and various local and national authorities.
We keep your data for the period we have a relationship with your employer plus 7 years unless there are reasons to retain it for longer.
You have the right of access to data, to rectify it, challenge or block its use, to its erasure, move it to another provider and to withdraw
consent. You can access these rights by contacting us above.
We do not use automated profiling.
LONG FORM
Introduction
The Data Protection Act 2018 (“DPA 2018”) and the General Data Protection Regulation (“GDPR”) impose certain legal obligations in
connection with the processing of personal data.
North West Numbers CIC is a data controller within the meaning of the GDPR and we process personal data. The firm’s Data
Protection Officer is Moragh Hunt and can be contacted via email at accounts@northwestnumbersltd.co.uk.
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 data processor on behalf of a data controller (for example, when processing payroll), we provide an additional
schedule setting out required information as part of that agreement. That additional schedule should be read in conjunction with this
privacy notice.
The purposes for which we intend to process personal data
We intend to 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, Terrorist Financing and
Transfer of Funds (Information on the Payer) Regulations 2017 (“MLR 2017”)).
To comply with professional obligations to which we are subject as a member of Association of Chartered Certified
Accountants (ACCA).
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
Our intended processing of personal data has the following legal bases:
Where at the time you gave consent.
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The processing is necessary to carry out pre-contractual steps at your request
The processing is necessary for the performance of our contract.
The processing is necessary for compliance with legal obligations to which we are subject (e.g. MLR 2017).
The processing is necessary for the purposes of our and others legitimate interests.
It is a requirement of our contract with you that you provide us with the personal data that we request. If you do not provide the
information that we request, we may not be able to provide professional services to you or your employer. 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:
Your employer, their legal and other advisers and insurers and other parties they engage
HMRC
any third parties with whom your employer requires or permits 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 and/or the Office of Professional Body Anti-Money Laundering Supervisors (OPBAS) in relation to practice
assurance and/or the requirements of MLR 2017 (or any similar legislation)
your partners or spouse/partner
Client Engager (to deliver part of our services to you)
Our professional indemnity insurers, their lawyers and other advisers
If the law allows or requires us to do so, we may share your personal data with:
the police and law enforcement and other government 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 and/or your employer and for our and others legitimate interests including of society as a whole.
If you ask us not to share your personal data with such third parties we may need to cease to act.
We use certain Cloud based systems to handle your personal data including Engager.app, Office 365, Outlook, Dropbox, QuickBooks,
Aweber, Adobe, Trello, Taxfiler, NEST. This list is not exhaustive. If you need more information, contact Moragh Hunt.
Transfers of personal data outside the EEA
We use servers in the UK/EEA to process your personal data.
However, there may be occasions when we may have to use, or our third party suppliers use, services that host your information
outside the United Kingdom or European Union or other approve countries. When this occurs, we will use reputable suppliers that
have gone through information security due diligence, have contractual clauses about the required standard of data processing, and
meet legally approved requirements that your information is looked after to a standard as if it were in the UK. For more information
about this please contact us using the Contact Us section below.
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 7 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 7 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 7 years after the end of the business relationship unless your employer as our client ask us to retain it for a longer
period or there is some other legal hold on the data.
Our contractual terms provide for the destruction of documents after 7 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.
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You are responsible for retaining information that we send to you and this will be supplied in the form agreed between us. Documents
and records relevant to your employer’s tax affairs are required by law to be retained as follows:
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 data processor as defined in DPA 2018, we will delete or return all personal data to the data controller as agreed with
the controller 6 years 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 marked for the attention of Moragh Hunt.
To help us provide the information you want and deal with your request more quickly, you should include enough details to enable us
to verify your identity and locate the relevant information. For example, you should tell us:
1. your date of birth
2. previous or other name(s) you have used
3. your previous addresses in the past five years
4. 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
5. what type of information you want to know
If you do not have a national insurance number, you must send a copy of:
your passport or a copy of your driving licence; and
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).
We will not charge you for dealing with a SAR unless your requests become too frequent or are too extensive or are made for reasons
other than a genuine request for your data.
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 data controller and we act for you as a data 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.
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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; and
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
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
We do not intend to use automated decision-making in relation to your personal data.
Contact Us
If you have requested details of the information we hold about you and you are not satisfied with our response, or you think we have
not complied with the GDPR or DPA 2018 in some other way, you can contact us at accounts@northwestnumbersltd.co.uk.
If you are not satisfied with our response, you have a right to lodge a complaint with the ICO (www.ico.org.uk).
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Main
Business
Terms
North West Numbers CIC
STANDARD TERMS AND CONDITIONS OF BUSINESS
1. Applicable Law
Our engagement letter, the schedule of services and our standard terms and conditions of business are governed by, and should be
construed in accordance with, the law and practice of England and Wales. Each party agrees that the courts of England and Wales will
have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any matter arising
from it. Each party irrevocably waives any right to object to any action being brought in those Courts, to claim that the action has been
brought in an inappropriate forum, or to claim that those Courts do not have jurisdiction.
2. Client Identification
As with other professional services firms, we are required to identify our clients for the purposes of the UK anti-money laundering
legislation. We may request from you, and retain, such information and documentation as we require for these purposes and/or make
searches of appropriate databases.
3. Client monies
We may from time to time hold money on your behalf. Such money will be held in trust in a client bank account, which is segregated
from the firm’s funds.
4. Commissions and other benefits
In some circumstances we may receive commissions or other benefits for introductions to other professionals or in respect of
transactions that we arrange for you. Where this happens we will notify you in writing of the amount and terms of payment, and
receipt of any such commissions or benefits.
5. Complaints
We are committed to providing you with a high quality service that is both efficient and effective. However, should there be any cause
for complaint in relation to any aspect of our service please contact Moragh Hunt. Where your complaint relates to that person, you
should instead please contact Moragh Hunt. We agree to look into any complaint carefully and promptly, and do everything
reasonable to put it right. If you are still not satisfied you can refer your complaint to our professional body.
6. Confidentiality
Communication between us is confidential and we shall take all reasonable steps to keep confidential your information, except where
we are required to disclose it by law, by regulatory bodies, by our insurers or as part of an external peer review. Unless we are
authorised by you to disclose information on your behalf, this undertaking will apply during and after this engagement.
We may, on occasion, subcontract work on your affairs to other tax or accounting professionals. The subcontractors will be bound by
our client confidentiality terms.
We reserve the right, for the purposes of promotional activity, training or for similar business purpose, to mention that you are a client.
As stated above we will not disclose any confidential information.
7. Conflicts of Interest
We will inform you if we become aware of any conflict of interest in our relationship with you or in our relationship with you and
another client. We have safeguards that can be implemented to protect the interests of different clients if a conflict arises. Where
conflicts are identified that cannot be managed in a way that protects your interests then we regret that we will be unable to provide
further services. If this arises, we will inform you promptly.
If there is a conflict of interest that is capable of being addressed successfully by the adoption of suitable safeguards to protect your
interests then we will adopt those safeguards. Where possible this will be done on the basis of your informed consent. We reserve the
right to act for other clients whose interests are not the same as or are adverse to yours subject, to the obligations of confidentiality
referred to above.
8. Data Protection
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We confirm that we will comply with the provisions of the UK GDPR and Data Protection Act 2018 when processing personal data
about you. In order to carry out the services of this engagement and for related purposes such as updating and enhancing our client
records, analysis for management purposes and statutory returns, legal and regulatory compliance and crime prevention we may
obtain, process, use and disclose personal data about you. We will provide you with a specific privacy notice at the time which we may
update from time to time.
9. Disengagement
Should we resign or be requested to resign we will normally issue a disengagement letter to ensure that our respective responsibilities
are clear.
Should we have no contact with you for a period which we deem excessive we may issue to your last known address a disengagement
letter and thereafter cease to act.
10. Electronic and Other Communication
Unless you instruct us otherwise we may, where appropriate, communicate with you and with third parties via email or by other
electronic means. The recipient (you) is/are responsible for virus checking/ anti-virus measures relating to emails and any attachments.
With electronic communication there is a risk of non-receipt, delayed receipt, inadvertent misdirection or interception by third parties.
We use virus-scanning software to reduce the risk of viruses and similar damaging items being transmitted through emails or
electronic storage devices. However electronic communication is not totally secure and we cannot be held responsible for damage or
loss caused by viruses nor for communications that are corrupted or altered after despatch. Nor can we accept any liability for
problems or accidental errors relating to this means of communication especially in relation to commercially sensitive material. These
are risks you must agree to bear in return for greater efficiency and lower costs. If you do not wish to accept these risks please let us
know and we will communicate by paper mail, other than where electronic submission is mandatory.
Any communication sent through the post system by us is deemed to arrive at your postal address within two working days after the
day that the document was sent.
11. Fees and Payment Terms
Our fees do not solely depend on the amount of time spent on your affairs. Levels of skill, responsibility, importance and value are also
factors, as well as the level of risk.
If we provide you with an estimate of our fees for any specific work, then that estimate will not be contractually binding unless we
explicitly state that will be the case. We may commence work without having stated or agreed a fee in which case, if we fail to agree a
fee, it will be on a time basis per part hourly rate (our standard basis and at our then standard rate per fee earner).
Where requested we may indicate a fixed fee for the provision of specific services or an indicative range of fees for a particular
assignment. It is not our practice to identify fixed fees for more than a year ahead as such fee quotes need to be reviewed in the light of
events. If it becomes apparent to us, due to unforeseen circumstances, that a fee quote is inadequate, we reserve the right to notify
you of a revised figure or range and to seek your agreement thereto.
In some cases, you may be entitled to assistance with your professional fees, particularly in relation to any investigation into your tax
affairs by HMRC. Assistance may be provided through insurance policies you hold or via membership of a professional or trade body.
Other than where such insurance was arranged through us, you will need to advise us of any such insurance cover that you have. You
will remain liable for our fees regardless of whether all or part are liable to be paid by your insurers.
We will bill at different intervals and our invoices will be due for payment within 7 days of issue. Our fees are exclusive of VAT, which will
be added where it is chargeable. Any disbursements we incur on your behalf and expenses incurred in the course of carrying out our
work for you will be added to our invoices where appropriate.
Unless otherwise agreed to the contrary our fees do not include the costs of any third party, counsel or other professional fees.
We reserve the right to charge interest on late paid invoices at the rate of 8% above bank base rates under the Late Payment of
Commercial Debts (Interest) Act 1998. We also reserve the right to suspend our services or to cease to act for you on giving written
notice if payment of any fees is unduly delayed. We intend to exercise these rights only where it is fair and reasonable to do so.
If you do not accept that an invoiced fee is fair and reasonable you must notify us within 7 days of receipt, failing which you will be
deemed to have accepted that payment is due.
12. Implementation
We will only assist with implementation of our advice if specifically instructed and agreed in writing.
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13. Intellectual Property Rights
We will retain all copyright in any document prepared by us during the course of carrying out the engagement, save where the law
specifically provides otherwise.
14. Interpretation
If any provision of these terms and conditions, the engagement letter or enclosed schedules is held to be void, then that provision will
be deemed not to form part of this contract and the remainder of this agreement shall be interpreted as if such provision had never
been inserted.
In the event of any conflict between these terms of business and the engagement letter or appendices, the relevant provision in the
engagement letter or schedules will take precedence.
15. Internal Disputes Within a Client
If we become aware of a dispute between the parties who own or are in some way involved in the ownership and management of the
business, it should be noted that our client is the business and we would not provide information or services to one party without the
express knowledge and permission of all parties. Unless otherwise agreed by all parties we will continue to supply information to the
normal place of business for the attention of the nominated party. If conflicting advice, information or instructions are received from
different directors/principals in the business, we will refer the matter back to the board of directors/the partnership/the LLP and take
no further action until the board/partnership/LLP has agreed the action to be taken.
16. Investment advice (including insurance mediation services)
If, during the provision of professional services to you, you need advice on investments, including insurances, we may have to refer you
to someone who is authorised by the Financial Conduct Authority or licensed by a Designated Professional Body, as we are not.
17. Lien
Insofar as we are permitted to do so by law or professional guidelines, we reserve the right to exercise a lien over all funds, documents
and records in our possession relating to all engagements for you, until all outstanding fees and disbursements are paid in full.
18. Limitation of Liability
We will provide our services with reasonable care and skill. Our liability to you is limited to losses, damages, costs and expenses directly
caused by our negligence and limited in aggregate unless otherwise specified in the engagement letter to the sum of fees paid in the
year the claims(s) arose.
Exclusion of liability for loss caused by others
We will not be liable if such losses, penalties, surcharges, interest or additional tax liabilities are caused by the acts or omissions of any
other person or due to the provision to us of incomplete, misleading or false information or if they are caused by a failure to act on our
advice or a failure to provide us with relevant information.
Exclusion of liability in relation to circumstances beyond our control
We will not be liable to you for any delay or failure to perform our obligations under this engagement letter if the delay or failure is
caused by circumstances outside our reasonable control.
Exclusion of liability relating to the discovery of fraud etc.
We will not be responsible or liable for any loss, damage or expense incurred or sustained if information material to the service we are
providing is withheld or concealed from us or misrepresented to us. This applies equally to fraudulent acts, misrepresentation or wilful
default on the part of any party to the transaction and their directors, officers, employees, agents or advisers.
This exclusion shall not apply where such misrepresentation, withholding or concealment is or should (in carrying out the procedures
which we have agreed to perform with reasonable care and skill) have been evident to us without further enquiry, beyond that which it
would have been reasonable for us to have carried out in the circumstances.
Indemnity for unauthorised disclosure
You agree to indemnify us and our agents in respect of any claim (including any claim for negligence) arising out of any unauthorised
disclosure by you or by any person for whom you are responsible of our advice and opinions, whether in writing or otherwise. This
indemnity will extend to the cost of defending any such claim, including payment at our usual rates for the time that we spend in
defending it.
Letters of Engagement
Page 31 of 33
Limitation of aggregate liability
Where the engagement letter specifies an aggregate limit of liability, then that sum shall be the maximum aggregate liability of this
Company, its Directors, agents and employees to all persons to whom the engagement letter is addressed and also any other person
that we have agreed with you may rely on our work. By signing the engagement letter you agree that you have given proper
consideration to this limit and accept that it is reasonable in all the circumstances. If you do not wish to accept it you should contact us
to discuss it before signing the engagement letter.
You have agreed that you will not bring any claim of a kind that is included within the subject of the limit against any of our
Company or employees on a personal basis.
Nothing above shall limit or exclude our liability for death or personal injury caused directly by our negligence.
19. Limitation of Third Party Rights
The advice and information we provide to you as part of our service is for your sole use and not for any third party to whom you may
communicate it unless we have expressly agreed in the engagement letter that a specified third party may rely on our work. We
accept no responsibility to third parties, including any group company to whom the engagement letter is not addressed, for any
advice, information or material produced as part of our work for you which you make available to them. A party to this agreement is
the only person who has the right to enforce any of its terms and no rights or benefits are conferred on any third party under the
Contracts (Rights of Third Parties) Act 1999.
20. Period of Engagement and Termination
Unless otherwise agreed in the engagement covering letter, our work will begin when we receive your implicit or explicit acceptance
of that letter. Except as stated in that letter we will not be responsible for periods before that date.
Each of us may terminate this agreement by giving not less than 7 days days notice in writing to the other party, except where you fail
to cooperate with us or we have reason to believe that you have provided us or HMRC with misleading information, in which case we
may terminate this agreement immediately. Termination will be without prejudice to any rights that may have accrued to either party
prior to termination.
In the event of termination of this contract, we will endeavour to agree with you the arrangements for the completion of work in
progress at that time, unless we are required for legal or regulatory reasons to cease work immediately. In that event, we shall not be
required to carry out further work and shall not be responsible or liable for any consequences arising from termination.
21. Professional Rules and Statutory Obligations
We will observe and act in accordance with the bye-laws, regulations and ethical guidelines of our accounting body and will accept
instructions to act for you on this basis. In particular you give us the authority to correct errors made by HMRC where we become
aware of them. We will not be liable for any loss, damage or cost arising from our compliance with statutory or regulatory obligations.
22. Reliance on Advice
We will endeavour to record all advice on important matters in writing. Advice given orally is not intended to be relied upon unless
confirmed in writing. Therefore, if we provide oral advice (for example during the course of a meeting or a telephone conversation) and
you wish to be able to rely on that advice, you must ask for the advice to be confirmed by us in writing.
23. Retention of Papers
You have a legal responsibility to retain documents and records relevant to your tax affairs. During the course of our work we may
collect information from you and others relevant to your tax affairs. We will return any original documents to you, if requested,
provided our fees are paid up to date. Documents and records relevant to your tax affairs are required by law to be retained as follows:
Individuals, trustees and partnerships:
with trading or rental income: five years and ten 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
Whilst certain documents may legally belong to you, we may destroy correspondence and other papers that we store, electronically or
otherwise, which are more than seven years old. You must tell us if you require the return or retention of any specific documents for a
longer period.
Letters of Engagement
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24. The Provision of Services Regulations 2009 (‘Services Directive’)
In accordance with our professional body rules, we are required to hold professional indemnity insurance. Details about the insurer and
coverage can be found at our website or at our offices.
12/06/2026, 20:43:13
Letters of Engagement
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