1. Tax Returns

   1. Our tax return fee is quoted on the basis of you providing PJD Tax Consultants Ltd with complete and accurate information. All tax returns are to be made on the basis of full disclosure of all sources of income, charges, allowances and capital transactions.

   2. Multiple amendments due to incorrect or missing information will incur additional fees.

   3. Your responsibilities – You are legally responsible for:

      1. ensuring that your tax returns are correct and complete;

      2. filing any returns by the due date; and

      3. paying tax on time.

      4. Maintaining accurate records relating to business activities (including rental properties) within standard audit timelines.

Failure to do this may lead to penalties and/or interest.

1. 4. 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.

2. HMRC and IRS correspondence

   1. Where you wish us to deal with HMRC and IRS communications you will forward to us all communications received such as statements of account, copies of notices of assessment, tax codes and letters. 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 both HMRC and the IRS are not obliged to send us copies of all communications issued to you.

3. Fees

1. 1. Payment 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.

   2. Fees quoted are net of VAT which will be added to your invoice where applicable.

   3. If we are unable to complete your work due to your failure to provide complete and accurate information you will be invoiced at an hourly rate for the time spent working on your case to date.

   4. 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.

   5. 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.

   6. We reserve the right to payment of 50% of our fee in advance if you reside overseas (outside of the EU and US/Canada).

   7. Fees quoted for UK and US tax return preparation do not cover ad hoc advisory work, for which a separate quote can be provided upon request. However, this agreement outlines the terms and conditions for all compliance and consultancy/advisory work undertaken by PJD Tax Consultant Ltd on your behalf from the date the agreement is signed.

4. Enquiries/Audits

   Should HMRC or the IRS audit your tax return, our fee for responding on your behalf throughout the audit process will be charged according to time spent. Our junior staff and senior staff consultancy rates are available on request.

5. Federal and State Extensions (US filers only) –

   We will endeavour to file Federal and State extensions on your behalf once we are in receipt of your name and social security number (as held at the US Social Security Agency). It is your responsibility to provide us with these details in a timely manner and advise us of any spousal or state extensions required. You must advise us before 1^st March if you do not want us to file extensions on your behalf.

6. Paper filings (US filers only) – PJD Tax Consultants are not responsible for filing paper versions of your US Federal or State tax returns or any other attachments or forms with the Internal Revenue Service or relevant State jurisdiction.

7. Client identification and verification and duty to report to others

1. 1. As with other professional services firms, we are required to identify and verify our clients for the purposes of the UK anti-money laundering legislation. Save in exceptional circumstances we cannot start work until this requirement has been met. We may request from you, and retain, such information and documentation as we require for these purposes and/or make searches of appropriate databases including ID verification software.

   2. Under the Serious Organised Crime and Police Act 2005, the Proceeds of Crime Act 2002 and related regulations, we are under an obligation to report to the National Crime Agency all knowledge or suspicions relating to the proceeds arising from, or related to, any criminal offence. Our obligation to report arises regardless of the amount involved.

   3. Our duty to report such knowledge or suspicions overrides our duty of confidentiality to you, and we are not permitted to disclose to you the fact that we have reported.

8. Complaints

   1. 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 your usual contact.

   2. Where your complaint relates to that person, you should instead please contact Alan@pjdtax.co.uk.

   3. We agree to look into any complaint carefully and promptly and do everything reasonable to try and resolve it. If you are still not satisfied you can refer your complaint to our professional body, HMRC.

9. Reliance on advice

   1. 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.

   2. We will not accept responsibility if you act on advice previously given by us without first confirming with us that the advice is still valid in light of any change in the law or in your circumstances. We will accept no liability for losses arising from changes in the law, or the interpretation thereof, that occur after the date on which the advice is given.

10. Third party advice

    Where we identify that specialist advice is required, we may need to refer you to appropriate specialists. We will only do this when instructed by you. PJD Tax Consultants Ltd will not be liable for any issues arising from third party advice relied upon as part of preparation of your tax return.

11. Confidentiality

    Communication between us is confidential. We shall take all reasonable steps not to disclose your information except where we are required to (clause 7) and as set out in our privacy notice. Unless we are authorised by you to disclose information on your behalf, this undertaking will apply during and after this engagement.

12. Conflicts of interest

    1. If there is a conflict of interest in our relationship with you or in our relationship with you and another client that is capable of being addressed successfully by the adoption of suitable safeguards to protect your interests, then we will adopt those safeguards.

    2. 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. 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.

13. Data 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.

14. Electronic and other communication

    1. As instructed, we will communicate with you and with any third parties you instruct us to as set out in this agreement and privacy notice via email or by other electronic means. The recipient is responsible for virus-checking emails and any attachments.

    2. 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 accept 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 hard copy, other than where electronic submission is mandatory.

    3. Any communication by us with you sent through the post or DX system is deemed to arrive at your postal address two working days after the day that the document was sent.

    4. When accessing information held electronically by HMRC, we may have access to more information than we need and will only access records reasonably required to carry out the contract.

    5. You are required to keep us up to date with accurate contact details at all times. This is important to ensure that communications and papers are not sent to the incorrect address.

15. Intellectual property rights

    1. 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.

16. Investment advice

    1. Investment business is regulated by the Financial Services and Markets Act 2000. 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, as we are not authorised to give such advice.

17. Limitation of liability:

    1. 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 (PJD Tax Consultants Ltd) against any of our directors or employees on a personal basis.

    2. Should a dispute arise in relation to damages arising in respect of services rendered under any such engagements, the aggregate liability of this firm (PJD Tax Consultants Ltd) will be limited to your annual fee.

18. 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 writing that a specified third party may rely on our work. We accept no responsibility to third parties for any advice, information or material produced as part of our work for you that 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.

19. Period of engagement and termination

    1. Unless otherwise agreed, our work will begin when we receive your implicit or explicit acceptance of these terms. Except as stated in these terms, we will not be responsible for any work done or advice given before that date.

    2. Each of us may terminate our agreement by giving not less than 21 days’ notice in writing to the other party except if you fail to cooperate with us or we have reason to believe that you have provided us 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 before termination.

    3. In the event of termination of this engagement, 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.

    4. Where recurring work is provided (for example ongoing compliance work such as the completion of annual tax returns) the engagement ceases on the relevant date in relation to the termination as set out above. Unless immediate termination applies, in practice this means that the relevant termination date is:

       1. 21 days after the date of notice of termination; or

       2. A later agreed date

    5. We owe you no duties beyond the date of termination and will not undertake any further work.

20. Internal Revenue Service (IRS) (US filers Only) 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 not able to provide copies of client tax returns to third parties who may need a copy of your return, such as bankers, without receiving clear written agreement from you.

21. Applicable 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.

22. Disclaimer

    Providing your tax data to PJD Tax Consultants Ltd will be deemed to constitute your agreement to all terms and conditions contained herein.