Taxforward - Legal


The small print. Boring, but important so have a good read.

  • Privacy Policy

    Maintaining your privacy is important to us. Please read the following carefully to understand our views and practices regarding your personal data and how we will treat it. This policy explains how we collect, store and use personal data about you when you browse (the "Taxforward website" or “our website”), use the Taxforward application ("Taxforward") or otherwise provide your personal data to us. By visiting, logging into, registering or using Taxforward and the Taxforward website, you agree that we can collect, use and transfer your information under the terms of this policy. If you disagree with this or don't want to be bound by this policy any longer, please do not continue to use or enter your details on the Taxforward website including but not limited to entering personal details or using Taxforward’s.


    By your "personal data," we mean any information that identifies any person which you provide to us during your use of our website including but not limited to the eligibility calculator, after you “sign-up”, “register as a user” or contained in any other information that you provide to us such as the provision of information upon filling in forms when using our website. Your "personal data" may also be contained in information that we collect about you in connection with your use of the Taxforward website and/or Taxforward. When it comes to your personal data, we comply with our respective obligations under the Data Protection Act 1998 (the "Act").


    Personal data includes the information you provide when you sign up for an account or sign up to receive our emails, or when you answer questionnaires, surveys, use Taxforward’s eligibility calculator or provide information in your account profile, on the Taxforward website, or during a support enquiry about you. Examples of this personal data include your name, your email address, contact details and any correspondence when you contact us.


    We collect information about your website usage, to improve our service and to understand trends. Some of this data may be "personal data", where it identifies a person. Examples of the information that we collect and how we use it:

    • • We monitor patterns of usage, such as login dates and volumes of data, so we can understand how people are using Taxforward to develop and improve our products.
    • • We also monitor patterns of usage so that we can tailor any communications that you have asked us to send you. For example, we may tailor communications with you with information about product features that we believe may be of interest to you.
    • • For security reasons and to aid in monitoring patterns of usage, we log your IP address when you use our website. This is your computer's individual identification number that is assigned to your computer when connected to the Internet. This is statistical data about our users’ browsing actions and patterns, and does not identify any individual.
    • • We monitor traffic information when you visit our website or read our e-mails, including things like page visits, e-mail clicks, purchases, referring sites, and video viewings. We use this information to improve our website, promotions, and to understand our users website use behaviour.
    • • We will retain historical details about your payments to Taxforward for accounting purposes, because we need to do so by law. We don't store your credit card details. This information is passed directly to our payment service provider over an encrypted link and is never stored on our system.


    In addition to your personal data, we will also hold financial data that you enter into Taxforward that you may provide upon filling in forms when using our website. For example, this may include but is certainly not limited to earnings and expenses. You own all of the financial data you enter or upload into Taxforward. It is your job to safeguard your password and account access.


    This section details how we use your personal data and your financial data.


    We use your personal data to enable us to provide you with access to Taxforward and the Taxforward website. It will also enable us to contact you by email, fax, post, SMS, social media or telephone where necessary concerning Taxforward. We may use third parties to assist us in providing Taxforward from time to time, and in those cases may pass on your personal and/or financial data to them. In such cases we will only share your data with third parties that we trust, and where there are assurances in place as to how they will protect the data.


    We will use and analyse your personal data and financial data so that we can administer, support, improve and develop our business, customer service and the features of the Taxforward website and Taxforward generally. We may use third parties to assist us in doing these things from time to time, and in those cases may pass on your personal and/or financial data to them. We will only share your data with third parties that we trust, and where there are assurances in place as to how they will protect the data. We will also use this information to provide you with information, products or services which we feel may be of interest to you.


    We monitor anonymous, aggregated information about account and financial data so that we can produce insights. We may share these insights with customers, on our blog or other promotional material, use them internally to improve our product and communications, or share with other interested third parties. We will never identify you in such communications, and will never report data in such a way that you could be identified.


    We may use your personal data to contact you by email, fax, post, SMS, social media and/or telephone to notify you about important changes or developments to the Taxforward website or Taxforward, or to let you know about our other Taxforward and/or third party services, changes to our service, content, or product ranges which may be of interest to you. We may also use your financial data to enable us to tailor these notifications (in order to make sure what we are sending you is relevant). By using Taxforward or the Taxforward website, you are consenting to this use of your data. If you change your mind about being contacted in the future, you can choose to stop receiving emails from Taxforward by either cancelling your Taxforward account or choosing to unsubscribe from emails sent to you by Taxforward.


    The Taxforward Website uses cookies to distinguish you from other users of our Website. This helps us to provide you with a good experience when you browse our Website and also allows us to improve our Website. A number of our marketing website pages use cookies to remember if you have already visited and interacted with our service, e.g. the Taxforward eligibility calculator. In addition, some videos embedded in our pages use a cookie to anonymously gather statistics on how you got there and what videos you visited. The cookie-related information is not used to identify you personally and the pattern data is fully under our control. We may further use, or permit selected third parties to use, your personal data to enable us to track and analyse Taxforward website traffic and visitor trends and improve your browsing experience. These cookies are not used for any purpose other than those described here. By using the Taxforward website or Taxforward you are consenting to this use of your personal data.


    When you visit the Taxforward website or sign up for Taxforward, you authorise us to share your data (personal data and financial data) with others in certain circumstances:

    • • We may disclose your data to any member of our group, which means our subsidiaries, our ultimate holding company and its subsidiaries.
    • • We may also pass aggregate information on the usage of the Taxforward website and Taxforward, where relevant, to maintain, improve and manage the Taxforward website and Taxforward, but this will not include your personal data.
    • • We may also disclose your data in the event that we sell or buy any business or assets, in which case we may disclose your personal data to the prospective seller or buyer of such business or assets.
    • • We may share your data with partners who help us carry out our day-to-day provision of Taxforward, or who help us improve Taxforward. Examples of these functions include but are not limited to e-mail, providing marketing assistance and data analysis and providing customer service. In these circumstances we will make sure that these partners have the right measures in place to protect your data.
    • • The data that we collect from you may be transferred to, and stored at, a destination outside the European Economic Area ("EEA"). It may also be processed by staff operating outside the EEA who work for us, one of our group companies or for one of our suppliers. Such staff maybe engaged in, among other things, the processing of your payment details and the provision of support services. By submitting your data, you agree to this transfer, storing or processing. We will take all steps reasonably necessary to ensure that your data is treated securely and in accordance with this privacy policy.
    • • Finally, we reserve the right to cooperate with law enforcement officials in the investigation of alleged unlawful activities of Taxforward website users or relating to Taxforward users. We will have no legal or pecuniary liability for such disclosures of your information.


    The Taxforward website and/or Taxforward may contain links to and from the website. If you follow a link to any of these websites or services, please note that they have their own privacy policies and that we do not accept any responsibility or liability for these policies. Please check these policies before you submit any data to these websites.


    All data you provide to us is stored securely on servers with 256-bit encryption. Where we pass your data to third parties, we do so over a secure connection. When you use Taxforward, you will enter information including but not limited to manually entering transaction data. We use this financial data to calculate your tax liabilities. We are very aware that this information is sensitive and we are very careful about how we store it. Where we have given you (or where you have chosen) a password which enables you to access certain parts of the Taxforward website or Taxforward itself, you are responsible for keeping this password confidential. We ask you not to share your password with anyone. Unfortunately, the transmission of information via the internet is not completely secure. Although we will do our best to protect your data, we cannot guarantee the security of your data transmitted to the Taxforward website, or through Taxforward itself; any transmission is at your own risk. Once we have received your data, we will use strict procedures and security features to try to prevent unauthorised access.

    • • You have the option to delete all of your financial data at any time, in the settings area of Taxforward. You can use this option before cancelling a Taxforward account, or to reset Taxforward. After you delete your financial data, we may not immediately delete residual copies from our active servers and may not remove information from our backup systems. Generally, we will retain your financial data and personal data for a reasonable period, or for as long as the law requires.
    • • You can unsubscribe from our promotional email communications at any time by just clicking the unsubscribe link in any email, or by emailing us at If you have a Taxforward account, you will still receive any essential e-mails from us about your service, including notifications from the application and notifications about your billing and subscription.
    • • You have the right to request a copy of personal data we hold about you. To do this, simply write to us or send us an email using the email address: We may charge you £10 for providing this information to cover our administration costs.

    To provide the highest level of customer service we need accurate customer information. You can help by informing us whenever your circumstances change. You can ask us to correct incorrect personal data about you by emailing us at

    You can find detailed information about your rights under UK Data Protection legislation on the UK Information Commissioner's website at


    Taxforward reserves the right to edit this policy from time to time. We will post all changes here on our website but we will never deviate from our aim of maintaining your privacy.


    For the purposes of the Act, the data controller is Taxforward, registered at the Information Commissioner’s Office (Registration No. ZA211914). Should you wish to contact us in connection with this policy, please contact

  • Site Terms

    This site is provided by Taxforward on an "as is" basis. Taxforward makes no representations or warranties of any kind, express or implied, as to the operation of the site or the information, content, or materials included on this site.

    To the full extent permissible by applicable law, Taxforward disclaims all warranties, express or implied. Although Taxforward has made every attempt to provide accurate information, Taxforward assumes no responsibility for the accuracy or completeness of the information.

    Taxforward will not be liable under any theory of law, for any indirect, incidental, punitive or consequential damages, including, but not limited to loss of profits, tax penalties, fines or fees, business interruption, loss of information or data or costs of replacement goods, arising out of the use or inability to use this site or any Taxforward service or resulting from use of or reliance on the information presented in this site or supporting materials.

  • Terms of Service

    Important notice: please read carefully before using the website. This Terms of Service agreement (the “Terms of Service” or the “agreement”) (together with the documents referred to in it) is a legal agreement between you and Taxforward (“Taxforward”, “us”, “our” or “we”) for the use of this website: (the “Website” or the “site”). This Website requires a reasonably modern browser such as Internet Explorer version 9 or newer, Google Chrome, Safari or Mozilla Firefox. By using the Website you agree to the terms of this agreement which will bind you. If you do not agree to these Terms of Service, please refrain from using this Website.


    1.1 In consideration of you agreeing to abide by the terms of this agreement, we hereby grant to you a non-exclusive, non-transferable licence to use the Website on the terms of this agreement.

    1.2 Access to the Website is permitted on a temporary basis for your private purposes only and we reserve the right to withdraw or amend the service we provide on the Website without notice (see below). We will not be liable if for any reason the Website is unavailable at any time or for any period.

    1.3 From time to time, we may restrict access to some parts or all of the Website to users who have registered with us.

    1.4 If you choose, or you are provided with, a user identification code, password or any other piece of information as part of our security procedures, you must treat such information as confidential, and you must not disclose it to any third party. We have the right to disable any user identification code or password, whether chosen by you or allocated by us, at any time, if in our opinion you have failed to comply with any of the provisions of this agreement and in the case that payment has been made, you will not be refunded the amount you paid for the use of the website.

    1.5 You are responsible for making all arrangements necessary for you to have access to the Website. You are also responsible for ensuring that all persons who access the Website through your internet connection are aware of these terms, and that they comply with them.

    1.6 You must not misuse the Website by knowingly introducing viruses, trojans, worms, logic bombs or other material which is malicious or technologically harmful. You must not attempt to gain unauthorised access to the Website, the server on which the Website is stored or any server, computer or database connected to the Website. You must not attack the Website via a denial-of-service attack or a distributed denial-of service attack.

    1.7 If you breach clause 1.6, you will be committing criminal offence under the Computer Misuse Act 1990. We will report any such breach to the relevant law enforcement authorities and we will co-operate with those authorities by disclosing your identity to them. In the event of such a breach, your right to use the Website will cease immediately.

    1.8 We will not be liable for any loss or damage caused by a distributed denial-of-service attack, viruses or other technologically harmful material that may infect your computer equipment, computer programs, data or other proprietary material due to your use of the Website or to your downloading of any material posted on it, or on any website linked to it.


    2.1 You may link to the Website, provided you do so in a reasonable way that is legal and does not damage our reputation or take advantage of it, but you must not establish a link in such a way as to suggest any form of association, approval or endorsement on our part where none exists.

    2.2 Subject to clause 2.1, you must not establish a link from any website that is not owned by you

    2.3 If you wish to make any use of material on the Website other than that set out above, please address your request to


    3.1 Where the Website contains links to other websites and resources provided by third parties, these links are provided for your information only. We have no control over the contents of those sites or resources, and accept no responsibility for them or for any loss or damage that may arise from your use of them.


    4.1 We aim to update the Website regularly, and may change the content at any time. If the need arises, we may suspend access to the Website, or close it indefinitely. Any of the material on the Website may be out of date at any given time, and we are under no obligation to update such material.


    5.1 Except as expressly set out in this agreement or as permitted by local law, you undertake: (a) not to rent, lease, sub-license, loan, translate, merge, adapt, vary or modify the Website or your access to the Website; (b) not to make alterations to, or modifications of, the whole or any part of the Website nor permit the Website or any part of it to be combined with, or become incorporated in, any other programs or websites; (c) not to disassemble, de-compile, reverse engineer or create derivative works based on the whole or any part of the Website. (d) to include the copyright notice of Taxforward on all entire and partial copies of the Website in any form; or (e) not to provide, or otherwise make available, the Website in any form, in whole or in part (including, but not limited to, program listings, object and source program listings, object code and source code) to any person without prior written consent from Taxforward.

    5.2 You agree that when using the Website you will comply with all applicable laws and this agreement. In particular, but without limitation, you agree not to: (a) use the Website in any unlawful manner or in a manner which promotes or encourages illegal activity including (without limitation) tax fraud; or (b) attempt to gain unauthorised access to the Website or any networks, servers or computer systems connected to the Website.

    5.3 You agree to indemnify us in full and on demand from and against any loss, damage, costs or expenses which Taxforward suffer or incur directly or indirectly as a result of your use of the Website otherwise than in accordance with this agreement or any applicable laws, including (without limitation) providing Taxforward with false, inaccurate or misleading information.

    5.4 You warrant to us that all the information you provide to Taxforward is true, accurate and up to date to the best of your knowledge.

    5.5 By accepting these Terms and Conditions, you agree to receive automated and regular email communications. These email communications will contain relevant information. You may opt-out of these email communications at any time by clicking the unsubscribe option at the footer of any email communications.


    6.1 You acknowledge that we are the owner or the licensee of all intellectual property rights on the Website, and in the material published on it. Those works are protected by copyright laws and treaties around the world. All such rights are reserved.

    6.2 The trade marks, service marks, and logos (“Trade Marks”) contained on the Website are owned by Taxforward, our group companies or third party partners of Taxforward. You cannot use, copy, edit, vary, reproduce, publish, display, distribute, store, transmit, commercially exploit or disseminate the Trade Marks without the prior written consent of Taxforward, the relevant group company or the relevant third party partner of Taxforward.

    6.3 Our status (and that of any identified contributors) as the authors of material on the Website must always be acknowledged.

    6.4 You must not use any part of the materials on the Website for commercial purposes without obtaining a licence to do so from us or our licensors.

    6.5 If you print off, copy or download any part of the Website in breach of these Terms of Service, your right to use the Website will cease immediately and you must, at our option, return or destroy any copies of the materials you have made.


    7.1 You acknowledge that the Website has not been developed to meet your individual requirements and that it is therefore your responsibility to ensure that the facilities and functions of the Website meet your requirements.

    7.2 You acknowledge that the Website may not be free of bugs or errors and you agree that the existence of any errors shall not constitute a breach of these Terms of Service.

    7.3 Use of the Website is at your own risk. The Website is provided on an “as is” basis. Taxforward does not warrant or guarantee that the Website and all or part of its contents will always be available or that its use will not be interrupted.


    8.1 You acknowledge that Her Majesty’s Revenue and Customs (“HMRC”) may require certain information to be provided in a paper form. It is your responsibility to ensure you comply with this and all other HMRC requirements. Taxforward accepts no liability for your failure to comply with any HMRC requirements.

    8.2 You must ensure all information sent to HMRC is proper and complete. If for any reason HMRC cannot view the contents of the attachments, or they are not proper and complete, the obligation to make a return may not be satisfied. Taxforward accepts no liability if information is not proper and complete through the fault of you.

    8.3 You acknowledge it is your responsibility to ensure that any tax return is submitted and received by HMRC, on or before the due date. While Taxforward make all commercially reasonable efforts to ensure tax returns are submitted quickly, we accept no liability for tax returns which are not received by HMRC or are received after the due date.

    8.4 You acknowledge it is your responsibility to ensure that payment is received by HMRC, and has cleared in to the HMRC account, on or before the due date. Failure to do so may result in interest and/or a surcharge to which Taxforward shall not be liable.

    8.5 You acknowledge that by submitting information to HMRC, your details may also be stored on HMRC systems and will be governed by the HMRC privacy policy. You understand that Taxforward has no control over HMRC policies.

    8.6 You acknowledge that in order to submit tax returns to HMRC, verify your identity and authenticate the information provided to HMRC you must provide to us the relevant passwords, ID numbers, other special access features provided to you by HMRC, or other form of identity verification.

    8.7 You acknowledge that by registering and using us, Taxforward may act as an your agent to submit your tax return to HMRC on your behalf, when instructed to do so.


    9.1 You acknowledge that commentary and all other materials available on the Website are not intended to amount to tax, financial, legal or any other type of advice. Taxforward disclaims all liability and responsibility whatsoever arising from any reliance placed on such materials by any visitor to the Website, or by anyone who may be informed of any of its contents. To avoid any doubt, Taxforward is not qualified to provide tax, financial, legal or any other type of professional advice and website content in no way amounts to qualified advice.


    10.1 This clause sets out Taxforward’s liability to you (including any liability for the acts or omissions of our respective employees, agents and subcontractors) in respect of: (a) any breach of this agreement however arising; (b) any use made of the Website by you, or of any product or service offered by Taxforward on the Website; and (c) any representation, statement or tortious act or omission (including negligence) arising under or in connection with this agreement

    10.2 Nothing in this agreement shall limit or exclude our liability for: (a) death or personal injury resulting from negligence; or (b) fraud or fraudulent misrepresentation; or (c) breach of the terms implied by section 12 of the Sale of Goods Act 1979; or (d) breach of section 2 of the Consumer Protection Act 1987; or (e) the deliberate default or willful misconduct of that party, its employees, agents or subcontractors.

    10.3 Without prejudice to clause 10.2, and to the maximum extent permitted by law: (a) Taxforward disclaims all liability whatsoever, whether arising in contract, tort (including negligence) or otherwise in relation to the use of the Website; and (b) all implied warranties, terms and conditions relating to the Website (whether implied by statue, common law or otherwise), including (without limitation) any warranty, term or condition as to accuracy, completeness, satisfactory quality, performance, fitness for purpose or any special purpose, availability, non-infringement, information accuracy, interoperability, quiet enjoyment and title are, as between Taxforward and you, hereby excluded. In particular, but without prejudice to the foregoing, we accept no responsibility for any technical failure of the internet and/or the Website; or any damage or injury to users or their equipment as a result of or relating to their use of the Website. Your statutory rights are not affected.

    10.4 Subject to clause 10.2 and clause 10.3, Taxforward’s maximum aggregate liability under or in connection with this agreement, or any collateral contract, whether in contract, tort (including negligence) or otherwise, shall in all circumstances be limited to a sum equal to the subscription fee you paid upon registering as a user of Taxforward.

    10.5 This agreement sets out the full extent of Taxforward’s obligations and liabilities in respect of the Website and the supply of the services through the Website. In particular, there are no conditions, warranties, representations or other terms, express or implied, that are binding on Taxforward except as specifically stated in this agreement. Any condition, warranty, representation or other term concerning the Website which might otherwise be implied into, or incorporated in, this agreement, or any collateral contract, whether by statute, common law or otherwise, is hereby excluded to the fullest extent permitted by law.

    10.6 Taxforward makes every attempt to ensure the accuracy and reliability of the information contained on the Website but this information should not be relied upon as a substitute for formal advice from HMRC. The materials contained on the Website are provided for general information only and do not constitute any form of advice.

    10.7 The material displayed on the Website is provided without any guarantees, conditions or warranties as to its accuracy. To the extent permitted by law, we, other members of our group of companies and third parties connected to us hereby expressly exclude: (a) All conditions, warranties and other terms which might otherwise be implied by statute, common law or the law of equity. (b) Any liability caused to you as a result of a tax investigation by HMRC or any other legal or tax authority. (c) Any liability incurred by any user in connection with any missed deadline imposed by HMRC or any other legal or tax authority. (d) Any liability for any direct, indirect or consequential loss or damage incurred by any user in connection with the Website or in connection with the use, inability to use, or results of the use of the Website, any websites linked to it and any materials posted on it, including: (i) loss of income or revenue; (ii) loss of business; (iii) loss of profits or contracts; (iv) loss of anticipated savings; (v) loss of data; (vi) loss of goodwill; (vii) wasted management or office time; and (viii) whether caused by tort (including negligence), breach of contract or otherwise, even if foreseeable.

    10.8 This does not affect our liability for death or personal injury arising from our negligence, nor our liability for fraudulent misrepresentation or misrepresentation as to a fundamental matter, nor any other liability which cannot be excluded or limited under applicable law.


    11.1 We will only use your personal information in accordance with the terms of our privacy policy. By using the Website you acknowledge and agree that you have read and accept the terms of our privacy policy on the Taxforward website.


    12.1 The Website may contain links to and from websites operated by third parties (“Third Party Websites”). We do not have any influence or control over any such Third Party Websites and, unless otherwise stated, we are not responsible for and do not endorse any Third Party Websites or their availability or contents.


    13.1 Taxforward will not be liable or responsible for any failure to perform, or delay in performance of, any of his obligations under this agreement or in your use of the Website that is caused by an event outside our reasonable control.

    13.2 You acknowledge that Taxforward has no control over tax or legal investigations by HMRC or any other legal or tax authority.


    14.1 Either party may terminate this agreement immediately. You may terminate this agreement by deleting your account and refraining to use the Website.

    14.2 Upon termination for any reason: (a) all rights granted to you under this agreement shall cease; (b) you must cease all activities authorised by this agreement; and (c) you must immediately delete your account and cease using the Website and certify to us that you have done so.


    15.1 This agreement is binding on you and us and on our respective successors and assignees.

    15.2 You may not transfer, assign, charge or otherwise dispose of this agreement, or any of your rights or obligations arising under it, without our prior written consent.

    15.3 Taxforward may transfer, assign, charge, sub-contract or otherwise dispose of this agreement, or any of our rights or obligations arising under it, at any time during the term of the agreement.

    16. NOTICES

    All notices given by you must be given to Taxforward at . Taxforward may give notice to you via contact details you provided when registering for the Website. Notice will be deemed received and properly served 24 hours after an e-mail is sent, or three days after the date of posting of any letter. In proving the service of any notice, it will be sufficient to prove, in the case of a letter, that such letter was properly addressed, stamped and placed in the post and, in the case of an e-mail, that such e-mail was sent to the specified e-mail address of the addressee.

    17. WAIVER

    17.1 If Taxforward fails, at any time during the term of this agreement, to insist on strict performance of any of your obligations under this agreement, or if Taxforward fails to exercise any of the rights or remedies to which we are entitled under this agreement, this shall not constitute a waiver of such rights or remedies and shall not relieve you from compliance with such obligations.

    17.2 A waiver by Taxforward of any default shall not constitute a waiver of any subsequent default.

    17.3 No waiver by Taxforward of any of these terms and conditions shall be effective unless it is expressly stated to be a waiver and is communicated to you in writing.


    If any of the terms of this agreement are determined by any competent authority to be invalid, unlawful or unenforceable to any extent, such term, condition or provision will to that extent be severed from the remaining terms, conditions and provisions which will continue to be valid to the fullest extent permitted by law.


    19.1 We may revise these Terms of Service at any time by amending this page. You are expected to check this page from time to time to take notice of any changes we made, as they are binding on you.


    20.1 This agreement and any document expressly referred to in it constitute the entire agreement between us and supersedes any previous arrangement, understanding or agreement between us, relating to the Website.

    20.2 We each acknowledge that, in entering into this agreement (and the documents referred to in it), neither of us relies on any statement, representation, assurance or warranty (“Representation”) of any person (whether a party to this Licence or not) other than as expressly set out in this document or the documents referred to in it.

    20.3 Each of us agrees that the only rights and remedies available to us arising out of or in connection with a Representation shall be for breach of contract as provided in this agreement.

    20.4 Nothing in this clause shall limit or exclude any liability for fraud.


    This agreement, its subject matter or its formation (including non-contractual disputes or claims) shall be governed by and construed in accordance with English law and submitted to the exclusive jurisdiction of the English courts.


    22.1 Taxforward's Eligibility Calculator tool is based on HMRC's own checking facility, adapted under the terms of the OGL.


    23.1 If you have any concerns about our policies, please contact


    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 English law. Each party agrees that the courts of England 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 money

    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 which 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. The fees you would otherwise pay will be reduced by the amount of the 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 Richard Cha at We agree to look into any complaint carefully and promptly and do everything reasonable to put it right.

    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 occasions, 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 purpose 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 (see clause 51, Guidance Notes). We have safeguards that can be implemented to protect the interests of different clients if a conflict arises. Where conflicts are identified which 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 of course to the obligations of confidentiality referred to above.

    8. Data Protection

    We confirm that we will comply with the provisions of the Data Protection Act 1998 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.

    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 of 60 days or more 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 is responsible for virus checking 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 which 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 by us with you sent through the post or DX system is deemed to arrive at your postal address three working days after the day that the document was sent.

    11. Fees and payment terms

    Our fees depend not only upon the time spent on your affairs but also on the level of skill and responsibility and the importance and value of the advice that we provide, as well as the level of risk. If we provide you with an estimate of our fees for any specific work, then the estimate will not be contractually binding unless we explicitly state that that will be the case. 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 you prior to the submission of your self assessment tax return following your review. Our fees are inclusive of VAT where it is chargeable. We will only assist with implementation of our advice if specifically instructed and agreed in writing.

    12. 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.

    13. Interpretation

    If any provision of this 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.

    14. 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 [registered office/normal place of business] for the attention of the [directors/proprietors]. 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.

    15. 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 or willful default.

    a. 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.

    b. 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.

    c. 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 willful 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.

    d. 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.

    16. 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.

    17. 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 21 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 of us 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.

    18. Professional rules and statutory obligations

    We will observe and act in accordance with the bye-laws, regulations and ethical guidelines of the Institute of Chartered Accountants in England & Wales 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. You can see copies of these requirements at our offices.

    19. 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.

    20. 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]. 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: 5 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 • 6 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 7 years old. You must tell us if you require the return or retention of any specific documents for a longer period.

    21. 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 or at our offices.


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