1Our tax return fee is quoted on the basis of PJD Tax Consultants Ltd being provided with full and complete information. Multiple
amendments due to incorrect or missing information will incur additional fees.

2Payment of our fees is not contingent on any refund that you may be entitled to and is payable within 30 days of the invoice date.

3PJD Tax Consultants are not responsible for filing your US Federal or State tax returns or any other attachments or forms with the
Internal Revenue Service or relevant State jurisdiction.

4Should the IRS audit your tax return our fee for responding on your behalf throughout the audit procedure will be charged according to
time spent at our consulting rate of £195 + VAT per hour for junior staff and £395 + VAT per hour for senior staff.

5Fees quoted for UK and US tax return preparation for not cover advisory work, for which a separate quote will be provided upon
request. However, this agreement outlines the terms and conditions for all compliance and consultancy work undertaken by PJD Tax
on your behalf.

6Data protection: We may obtain, use, process and disclose personal data about you in order that we may discharge the services under
this agreement, and for other related purposes including updating and enhancing client records, analysis for management purposes
and statutory returns, crime prevention and legal and regulatory compliance. We confirm when processing data on your behalf that we
will comply with the relevant provisions of the General Data Protection Regulations (GDPR which came into force on 25th May 2018).
Please see our privacy notice for more information.

7Anti-money laundering legislation: All tax practitioners must comply with their duties imposed by the Proceeds of Crime Act 2002,
the Terrorism Act 2000, Criminal Finances Act 2017, the Money Laundering Regulations 2017 (the “Anti Money Laundering Legislation”
and the “Money Laundering Regulations 2019”). 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.

8Limitation of liability: Any advice that we give to you is for your sole use and does not constitute advice to any third party to whom you
may communicate it. We will provide our professional services with reasonable care and skill. However, we will not be responsible for
any losses, penalties, surcharges, interest or additional tax liabilities arising from the supply by you or others of incorrect or incomplete
information, or from the failure by you or others to supply any appropriate information or your failure to act on our advice or respond
promptly to communications from us or the tax authorities. You agree to hold harmless and indemnify us against any misrepresentation
(intentional or unintentional) supplied to us orally or in writing. You agree that you will not bring any claim in connection with this
agreement. You agree that you will not bring any claim in connection with services provided to you by the firm against any of our
directors or employees on a personal basis.

9Applicable law: This engagement shall be governed by, and construed in accordance with, English Law. The Courts of England shall
have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement and any matter arising from it.
Each party irrevocably waives any right it may have to object to an action being brought in those Courts, to claim that the action has
been brought in an inconvenient forum, or to claim that those Courts do not have jurisdiction.

10Internal Revenue Service (IRS) Section 7216 Regulations: IRS regulations under Internal Revenue Code section 7216 became final
December 28, 2012. The revised regulations address modern tax return preparation practices, including the use of electronic filing and
the cross-marketing by tax return preparers of financial and commercial services and products. Section 301.7216 generally prohibits the
disclosure or use of a client’s tax return information without the client’s written explicit consent, absent a specific exception. Disclosure
of tax return information refers to a disclosure by the tax preparer to a third party. Use of tax return information refers to the use of
return information by the preparer for potential purposes of offering the taxpayer non-tax services. A tax return preparer is subject to
criminal penalties under section 7216 if the preparer “knowingly or recklessly” discloses or uses tax return information. A fine of up to
$1,000 or one year imprisonment, or both, could result for each violation. Additionally, Internal Revenue Code section 6713 provides for
a civil penalty of $250 for each prohibited disclosure or use of tax return information by a tax preparer. Due to these regulations, PJD
Tax Consultants Ltd is no longer able to provide copies of client tax returns to third parties who may need a copy of your return, such as
bankers, without receiving properly signed disclosure and use consent forms which will be provided to you.