terms and conditions

Self Assessment Tax Return

Self Assessment Tax Return
Engagement Letter


Thank you for engaging us to complete your Self Assessment Tax Return for tax year 2017-18.
These terms and schedule of services (“Engagement Letter”), together with our standard terms and conditions set out the basis on which we will act.


We are acting for solely for the person named on the Self Assessment Tax Return Questionnaire (‘you’) only. Where you would like us to act for anyone else such as your spouse, a partnership or a limited company, we will issue a separate questionnaire and 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.


This engagement will commence once you have completed and returned the Self Assessment Tax Return questionnaire and will cease upon the completion of your personal tax return for the 2017-18 tax year. The first period for which we will be responsible is tax year ending April 2018. We will not deal with earlier years unless you specifically ask us to do so and we agree.


We have listed below the work which you have instructed us to carry out, the detail of which is contained in the attached schedule. This states your 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 which 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 schedule, please let us know and we will discuss with you whether they can be included in the scope of our work.


Our fees have been agreed with you at the commencement of this engagement. Should you need to clarify any charges, please contact us on 01582 390 100 prior to Cobia undertaking any work pursuant to the terms of this agreement.


We will provide services as outlined in this letter with reasonable care and skill. Our liability to you is limited to losses, damages, costs and expenses caused by our negligence or wilful default. However, to the fullest extent permitted by law, we will not be responsible for any losses, [penalties, surcharges, interest or additional tax liabilities] where you or others supply incorrect or incomplete information, or fail to supply any appropriate information or where you fail to act on our advice or respond promptly to communications from us [or the tax authorities].

You will not hold us, our directors and staff, responsible, to the fullest extent permitted by law, for any loss suffered by you arising from any misrepresentation (intentional or unintentional) supplied to us orally or in writing in connection with this agreement. You have agreed that you will not bring any claim in connection with services we provide to you against any of our partners or employees personally.

Our work is not, unless there is a legal or regulatory requirement, to be made available to third parties without our written permission and we will accept no responsibility to third parties for any aspect of our professional services or work that is made available to them.
We would advise you to take independent advice before signing this Engagement Letter since, by doing so, you will agree to its terms including the limitations on our liability.


By completing the Self Assessment Tax Return questionnaire and ticking the declaration, you confirm your agreement to the terms of this letter and the attached schedule of services.

Yours sincerely
Albacore Accounting Ltd


The following schedules are attached to this engagement letter and should be read in conjunction with it.


This schedule should be read in conjunction with the engagement letter.
Personal Tax – individuals

  1. We will prepare your self assessment tax return together with any supplementary pages required from the information and explanations that you provide to us. After obtaining your approval and signature, we will submit your returns to HM Revenue & Customs (HMRC).
  2. Other than as regards tax credits (see below) we will advise you as to possible tax return related claims and elections arising from information supplied by you. Where instructed by you, we will make such claims and elections in the form and manner required by HMRC.
  3. We will review PAYE notices of coding provided to us and advise accordingly.
    Ad hoc and advisory work.
  4. Where you have instructed us to do so, we will also provide such other taxation ad hoc and advisory 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 on ad hoc transactions, preparing additional supplementary pages to your tax return and calculating any related liabilities;
    * Dealing with any enquiry opened into your tax return by HMRC;
    * Preparing any amended returns which may be required and corresponding with HMRC as necessary; and
  5. Where specialist advice is required on occasions we may need to seek this from or refer you to appropriate specialists.

Tax Credits

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

Changes in the law

7. 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

9. You are legally responsible for:
a) Ensuring that your self assessment tax returns are correct and complete;
b) Filing any returns by the due date; and
c) Making payment of tax on time.
Failure to do this may lead to automatic penalties, surcharges and/or interest.
Taxpayers who sign their returns cannot delegate this legal responsibility to others. You agree to check that returns that we have prepared for you are complete before you approve and sign them.

10. To enable us to carry out our work you agree:
a) That all returns are to be made on the basis of full disclosure of all sources of income, charges, allowances and capital transactions;
b) To provide full information necessary for dealing with your affairs: we will rely on the information and documents being true, correct and complete and will not audit the information or those documents;
c) To authorise us to approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs; and
d) To provide us with information in sufficient time for your tax return to be completed and submitted by the due date following the end of the tax year. Where feasible we may agree to complete your return within a shorter period but may charge an additional fee for so doing.

11. 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.

12. 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.

13. Our services as set out above are subject to the limitations on our liability set out in the engagement letter. These are important provisions which you should read and consider carefully.

Albacore Accounting Ltd