Welcome to Filing Accounts. These Terms and Conditions outline the rules and regulations for using our website and services. By accessing or using our services, you agree to comply with and be bound by these terms.

1. Introduction

These Terms and Conditions (“Terms”) apply to all visitors, users, and others who use or access our services (“you” or “client”). Filing Accounts (“we,” “us,” or “our”) provides accounting and tax filing services for small businesses and individuals based in the UK.

Filing Accounts

Effective Date: 01.11.2025

1. Definitions

For the purposes of these Terms & Conditions (“Terms”), the following definitions apply:

“Filing Accounts” means the trading name of [Insert Legal Entity Name], registered in England and Wales under company number [Insert Number].

“Client” means the individual or business entity engaging Filing Accounts for Services.

“Services” means any accounting, tax, compliance, advisory, or related services provided by Filing Accounts.

“Engagement” means the agreement between Filing Accounts and the Client, including these Terms, any engagement letter, invoice, or written confirmation of services.

“Deliverables” means all reports, filings, accounts, returns, documents, or outputs produced by Filing Accounts.

“Information” means all data, documents, records, and materials supplied by the Client.

“Regulatory Bodies” includes HM Revenue & Customs (HMRC), Companies House, the Information Commissioner’s Office (ICO), and any other relevant authority.

2. Scope of Services

Filing Accounts provides professional accounting and compliance services, including but not limited to:

2.1 Statutory Accounts & Financial Reporting

• Preparation of year‑end accounts for limited companies, LLPs, partnerships, and sole traders
• Preparation of management accounts
• Preparation of dormant company accounts
• Filing of statutory accounts with Companies House

2.2 Taxation Services

• Corporation Tax (CT600) preparation and filing
• Self‑Assessment tax returns (SA100, SA800, SA900)
• VAT registration, deregistration, and VAT return submissions
• CIS returns and subcontractor verification
• Capital gains tax calculations
• Tax planning and advisory services (non‑regulated)

2.3 Payroll & Employment Services

• Monthly payroll processing
• RTI submissions
• P45, P60, P11D preparation
• Auto‑enrolment compliance support

2.4 Company Secretarial Services

• Confirmation statements (CS01 Filing)
• Director appointments and resignations
• Share allotments and transfers
• Registered office services (if applicable)

2.5 Advisory & Consultancy

• Business start‑up support
• Bookkeeping system setup
• General accounting advice

2.6 Limitations

We do not provide:

• Regulated financial advice
• Audit services
• Insolvency services
• Legal advice
• Investment advice

Where specialist advice is required, we may refer you to an appropriate professional.

3. Client Responsibilities

The Client agrees to:

3.1 Provide Accurate Information

• Supply complete, accurate, and timely information required for the Services.
• Maintain proper accounting records in accordance with UK law.
• Ensure all information provided is truthful and not misleading.

3.2 Timeliness

• Provide all required information at least 14 days before any statutory deadline unless otherwise agreed.
• Respond promptly to queries, requests for clarification, or document requests.

3.3 Review & Approval

• Review all drafts, returns, and filings prepared by Filing Accounts.
• Provide written approval before submission to HMRC or Companies House.
• Accept responsibility for the accuracy of information submitted.

3.4 Legal Compliance

The Client is solely responsible for:

• Compliance with all applicable tax laws
• Payment of taxes, penalties, and interest
• Ensuring business activities comply with UK legislation
• We are not responsible for penalties arising from late or inaccurate information supplied by the Client.

4. Anti‑Money Laundering (AML) Compliance

Filing Accounts is legally required to comply with the Money Laundering, Terrorist Financing and Transfer of Funds Regulations 2017.

4.1 Identity Verification
The Client must provide:

• Valid proof of identity
• Proof of address (2X Copies)
• Company ownership and control information
• Source of funds documentation (if required)

4.2 Ongoing Monitoring
We may conduct:

• Periodic AML reviews
• Electronic identity checks
• Risk assessments

4.3 Right to Refuse or Terminate
We may refuse or terminate Services if:

• AML documentation is not provided
• Suspicious activity is detected
• The Client fails AML checks
• We may be legally required to report suspicious activity without informing the Client.

5. Fees, Billing & Payment Terms

5.1 Fees
Fees are outlined in:

• Engagement letters
• Invoices
• Written quotations
• Service packages displayed on our website

5.2 Payment Terms
Fees are payable in advance unless otherwise agreed.

Work will not commence until payment is received.

All fees are non‑refundable once work has begun.

5.3 Additional Charges
Additional fees apply for:

• Work outside the agreed scope
• Urgent work requiring expedited processing
• Amendments caused by inaccurate or late information
• Re‑filing or corrections due to Client error

5.4 Late Payments
Late payments may incur:

• Statutory interest under the Late Payment of Commercial Debts (Interest) Act 1998
• Suspension of Services
• Withholding of deliverables

6. Delivery of Services

6.1 Deadlines
We will use reasonable skill and care to meet deadlines, but cannot guarantee compliance where:

• Information is provided late
• Information is incomplete or inaccurate
• External systems (HMRC, Companies House) experience delays

6.2 Client Approval
No filing will be submitted without explicit Client approval.

6.3 Reliance on Information
We rely entirely on the accuracy of information provided by the Client.

7. Professional Standards

Filing Accounts will perform Services in accordance with:

• UK GAAP
• HMRC guidelines
• Companies Act 2006
• Applicable accounting standards
• Ethical and professional standards expected of UK accounting service providers

8. Intellectual Property

• All intellectual property in templates, tools, methodologies, and materials remains the property of Filing Accounts.
• The Client receives a non‑exclusive licence to use deliverables for internal business purposes only.

9. Confidentiality

Both parties agree to maintain confidentiality of all non‑public information.

Exceptions apply where disclosure is:

• Required by law
• Required by regulatory authorities
• Necessary to perform the Services
• Authorised by the Client

10. Data Protection

We process personal data in accordance with:

• UK GDPR
• Data Protection Act 2018

Details are set out in our Privacy Policy.

11. Limitation of Liability

To the fullest extent permitted by law:

11.1 Liability Cap
Our total aggregate liability for any claim arising from the Services shall be strictly limited to the total amount of fees paid by the Client for the specific Service giving rise to the claim.

11.2 Exclusions
We shall not be liable for:

• Loss of profit, revenue, or business
• Indirect or consequential losses
• Penalties, interest, or charges imposed by HMRC or Companies House
• Losses arising from inaccurate, incomplete, or late information provided by the Client
• Delays caused by third‑party systems or regulatory bodies

11.3 No Guarantee of Outcomes
We do not guarantee:

• Tax savings
• HMRC acceptance of filings
• Companies House acceptance of filings
• Any specific financial outcome
• Nothing in these Terms excludes liability for fraud or any liability that cannot legally be excluded.

12. Third‑Party Services

Where we act as your agent with HMRC, Companies House, or other bodies, we do so based on the information you provide.

We are not responsible for:

• Errors caused by third‑party systems
• Delays in processing by external authorities
• Decisions made by HMRC or Companies House

13. Termination

13.1 By Either Party
Either party may terminate the engagement with written notice.

13.2 Immediate Termination
We may terminate immediately if:

• Fees remain unpaid
• AML requirements are not met
• The Client breaches these Terms
• The Client engages in unlawful or unethical activity

13.3 Consequences of Termination
Upon termination:

• All outstanding fees become immediately due
• We may withhold deliverables until payment is received
• We are not responsible for missed deadlines after termination

14. Complaints Procedure

Complaints must be submitted in writing. We will:

• Acknowledge receipt
• Investigate the matter
• Provide a written response
• If unresolved, the Client may escalate to the appropriate regulatory body.

15. Force Majeure

We are not liable for delays or failure to perform due to events beyond our reasonable control, including:

• System outages
• Natural disasters
• Strikes
• Government restrictions
• Third‑party service failures

16. Governing Law & Jurisdiction

These Terms are governed by the laws of England and Wales.

Any disputes shall be subject to the exclusive jurisdiction of the courts of England and Wales.

17. Amendments

We may update these Terms periodically. The latest version will be published on our website.

Continued use of our Services constitutes acceptance of updated Terms.

Contact Us

If you have questions about these Terms, please contact us at:

• Email: info@filingaccounts.co.uk
• Phone: 020 8137 3484