1. How these terms apply
These are UA Tax Ltd's standard terms for accountancy, tax compliance, tax advisory, consulting and related professional services, including work for individuals, businesses and other accountancy practices. They also address website use, initial calls and paid appointments. They form part of a professional engagement when supplied or linked and accepted with a proposal, engagement letter, service schedule or booking confirmation. Merely visiting the website or making an enquiry does not appoint us. An existing engagement remains governed by the terms already agreed until any change is accepted.
The engagement letter identifies the client, the services and fee. A service schedule, proposal, agreed variation or booking confirmation may add particulars. For its subject matter, a specifically agreed term takes priority over these standard terms, unless law prevents that result. No website page by itself expands an agreed scope. We provide these terms before or when an engagement is agreed and recommend that you keep a copy.
2. Firm, professional status and insurance
UA Tax Ltd is a company registered in England and Wales under number 15178069. Its registered office is 128 City Road, London, EC1V 2NX. Contact info@uatax.co.uk or 020 7081 9900. UA Tax is an ACCA firm (Firm ID 5702046). The firm's authorised designation is Chartered Certified Accountants; its tax advisers include Chartered Tax Advisers. The ACCA Rulebook, Professional Conduct in Relation to Taxation and, for relevant CTA members, CIOT professional standards apply.
Our professional indemnity insurance is arranged by Simply Business, telephone 0333 014 6683, which is the intermediary. The policy schedule names HDI Global Specialty SE (UK branch: 20 Gracechurch Street, London EC3V 0BG) and Great Lakes Insurance UK Limited (1 Fen Court, London EC3M 5BN) as underwriters. The summary excludes claims brought in, or judgments obtained in, courts in the USA or Canada. Ask us for the policy's confirmed geographical coverage before entering into an engagement; we will provide it in good time before you are bound. Our policy number and limit are available where required but are not published here.
3. Appointment, start and end of work
We accept a professional appointment when scope, responsibilities and fees have been agreed, required checks have been completed, and we confirm acceptance. Work normally begins on the date stated in the engagement letter or confirmation. We are not responsible for earlier periods, past omissions or deadlines unless expressly included. A paid appointment confirmed after payment is a limited engagement for the stated consultation. A one-off engagement ends when its agreed deliverables have been completed and supplied, unless the engagement letter says otherwise. Recurring services continue for the agreed period until ended under these terms or the engagement letter. There is no automatic duty to monitor later facts, law or deadlines after an engagement ends.
4. Services, scope and professional care
We perform agreed work with reasonable care and skill in accordance with applicable professional requirements. The engagement letter and schedules define the deliverables, periods, assumptions, exclusions, responsibility for filings and any agreed timetable. Our services may include accounts, bookkeeping, tax returns, payroll, management information, specialist tax advice, representations and transaction support, but no particular service is included merely because it is listed on the website. Changes require written agreement, including the effect on price and timing.
We do not provide a statutory audit, assurance opinion, reserved legal activity, regulated investment or insurance advice, valuation or advice on another jurisdiction unless expressly agreed and appropriately authorised. We may recommend a suitably qualified professional. We cannot guarantee that HMRC, a court, lender or another authority will accept a position or reach a particular outcome.
5. Who may instruct us and rely on our work
The engagement letter identifies our client. Where another accountancy practice instructs us for its own client, the instructing practice is our client unless we expressly agree a direct engagement with the end client. Attendance at a meeting, access to a report or description of us as part of another practice's team does not by itself create a separate engagement or right of reliance. The instructing practice remains responsible for communicating its own scope and obtaining necessary client authority.
A company, partnership, trust or estate must tell us who has authority to give instructions and approve work. We may ask for evidence of that authority. If directors, partners, trustees or family members give conflicting instructions, or there is an internal dispute, we may pause and seek a properly authorised decision before proceeding. We will not knowingly disclose one person's confidential information to another without a proper basis.
6. Client information, decisions and approvals
You must provide complete, accurate and timely facts, records and instructions, disclose relevant transactions and other advisers, tell us about changes and answer reasonable questions. Identify every material deadline at the outset. Review draft accounts, returns, computations and documents, raise errors and approve submissions when requested. Unless the engagement expressly transfers a task to us, you remain responsible for your business decisions, tax payments, legal documents and statutory records. We may rely on information supplied without auditing it unless verification or review is included, while still exercising reasonable professional care. We may revisit advice, timing and price if facts materially change.
Tell us promptly if you discover an error in a return or information given to HMRC so that appropriate steps can be considered. We will not make a filing or correction on your behalf without the necessary authority, subject to any legal or professional duty that applies independently.
7. Deadlines and work by other advisers
A deadline becomes our responsibility only if we expressly accept the relevant task and deadline in writing, with the required information and authority supplied in sufficient time. We will tell you if late or incomplete records affect what we can reasonably do. An initial call or consultation does not include monitoring or submitting returns, claims, elections, clearances or Companies House filings unless the confirmation specifically says so. Where solicitors, valuers, overseas advisers or other specialists are required, you must allow for their work and approval. We are responsible for the services we expressly agree to perform, not an independent adviser's work unless we specifically take responsibility for it.
8. Advice, assumptions and later changes
Advice is for the identified client, facts, question, purpose and date. We will explain significant assumptions and information gaps. A paid consultation may provide substantive verbal advice within its agreed scope; it is not made ineffective merely because it is oral. If a formal written opinion, detailed calculations or implementation plan is needed, that must be separately included or agreed. Incidental comments in an initial call or outside the agreed scope are not a substitute for instructed advice.
Do not apply advice to a different transaction or give it to a third party to rely upon without our written agreement. We do not continually update completed work for later changes in facts, legislation, HMRC practice or case law unless monitoring is expressly included. Contact us before acting if relevant circumstances change.
9. Identity, anti-money-laundering and legal checks
We must perform proportionate client, beneficial-owner, source-of-funds, sanctions, conflict and other checks where applicable. We may use verification tools and request documents before starting or continuing. We may be unable to explain a particular inquiry or disclosure where law prohibits it. We can decline, suspend or end work if checks cannot be completed or a legal or professional duty requires it. We do not participate in tax evasion, dishonest reporting or unlawful arrangements; our professional duties may require us to advise on correcting errors or make a disclosure where law requires.
10. Conflicts and independence
We check for conflicts when considering and carrying out work. If a conflict can lawfully and ethically be managed, we will agree appropriate safeguards and obtain consent where required. If it cannot, we may decline or cease to act and explain what we can lawfully disclose. We may act for other clients, including clients with different commercial interests, subject to our duties of confidentiality, objectivity and independence.
11. Confidentiality and subcontracting
We keep client information confidential during and after an engagement except where disclosure is authorised, necessary for an agreed service, or permitted or required by law, a regulator, insurer or professional duty. We may use suitably bound staff, associates, subcontractors and technology providers with appropriate safeguards; the engagement letter may identify a material delivery arrangement. Tax adviser communications do not generally have the legal professional privilege that may apply to communications with a solicitor. Tell us if a third person will attend a meeting so we can address authority, confidentiality and conflicts.
12. Data protection
Our Privacy Policy explains how personal data is used across the practice. The relevant engagement documents identify the parties' data-protection roles. If we act as a processor for a client-controlled activity, such as payroll under documented instructions, a written processing schedule with the required UK GDPR terms will apply. Both parties will provide privacy information to people for whom they are responsible and cooperate on lawful requests and incidents. Publication of the Privacy Policy is not a substitute for a processor agreement.
13. Communications and security
We normally communicate by email, telephone, online meeting and agreed secure systems. Keep your contact details current, monitor the addresses you give us, and tell us if a message or deadline is urgent. Electronic messages can be delayed, misdirected or intercepted, so use the secure route we specify for identity documents, bank information, extensive records and sensitive material. Tell us if you need an alternative method. Verify any request to change bank details by calling a known number. Each party takes reasonable precautions against malware and unauthorised access; neither can promise that electronic communication is risk free. We do not treat an automated delivery or read receipt as conclusive proof that you received or understood advice.
14. Fees, estimates and expenses
We agree a fixed fee, periodic fee, time basis or other stated method in the engagement letter or proposal. An estimate is not a fixed fee unless described as such. A fixed fee covers only the defined scope and assumptions. We will discuss and seek agreement to a material change in scope, fee, expenses or third-party cost before undertaking it, except where urgent action is separately authorised. Counsel, valuations, software, travel and other disbursements are chargeable only as agreed. Your obligation to pay us does not depend on whether an insurer, funder or another person reimburses you unless we expressly agree otherwise.
VAT will be charged where applicable. An engagement letter will state the agreed fee or charging basis. We issue invoices according to the agreed billing timetable and payment terms.
15. Late payment, disputed fees and suspension
Tell us promptly and with reasons if you dispute an invoice; raising a genuine dispute does not waive your rights merely because a set number of days has passed. We will investigate it fairly. For an undisputed business debt, we may claim statutory interest and compensation where the Late Payment of Commercial Debts (Interest) Act 1998 applies or as otherwise expressly agreed. We do not impose that business regime on consumers. If an undisputed amount remains overdue, we may give reasonable written notice before suspending work or ending a continuing engagement, subject to professional duties and urgent steps reasonably needed to avoid foreseeable prejudice. Fees properly accrued remain payable on termination, subject to law and any refund right.
16. Referrals, commissions and other benefits
If a proposed introduction or arrangement would involve a commission, referral fee or other financial benefit to us, we will disclose the nature of the arrangement and handle conflicts under ACCA requirements. We will obtain the client's written consent before retaining a commission or referral fee where required, and provide the information and accounting required by professional rules. These standard terms alone do not constitute consent to retain a payment. We do not provide regulated investment or insurance advice merely by introducing another professional.
17. Client money
Payment of our fees is not client money. We will not agree to receive or hold money for a client or third party as part of a professional assignment without appropriate written arrangements. If we do hold client money, we will apply the relevant ACCA client money rules and keep it separate from the firm's funds as required. Do not transfer tax payments or transaction proceeds to us without a specific written arrangement; pay HMRC directly unless an agreed lawful process says otherwise.
18. Insurance and fee protection
Our professional indemnity insurance is separate from a tax investigation fee protection policy arranged through Vantage Fee Protect. UA Tax Ltd is the policyholder and the party entitled to claim for its professional fees, subject to the policy. A client does not become a policyholder or acquire a direct right to claim merely because we have declared that client for inclusion. We may offer a related service to some clients under separate written terms. It is not automatically included in an accountancy or tax engagement, and we do not sell an insurance policy to a client under this arrangement.
Before agreeing that separate service, we will explain the price, period, eligibility, the work included, main exclusions and conditions, notification and claims process, what happens if the policy does not respond or the service ends, and whether the client must pay for work outside its scope. The insurer may reimburse our eligible, authorised professional fees for specified HMRC enquiries and checks; cover depends on the client having been declared for inclusion and on the current policy terms and acceptance of a claim. It does not cover every professional fee, routine work, tax, interest or penalties, or expand a separate engagement. We will provide a service summary in the form agreed with Vantage and make the policy available for inspection on request. We may share relevant information with the insurer or administrator as explained in the Privacy Policy when lawfully needed.
19. Papers, records and cloud access
You are responsible for retaining your own accounting and tax records for the periods the law requires. We may keep copies of material received or produced for our file, legal duties, professional review and claims in accordance with the Privacy Policy. We normally return originals after use or on disengagement, subject to lawful obligations. Our internal working papers, methods, notes and correspondence remain our property; client-owned records will be dealt with under law and professional requirements. Access to a cloud-accounting or payroll subscription on termination may require a direct arrangement with the provider and may involve separate charges. We will agree a reasonable handover with an authorised successor, subject to confidentiality, lawful retention and any properly exercisable right of lien.
20. Deliverables and intellectual property
Unless an engagement letter says otherwise, we retain copyright in our working papers, templates, methods and material we create. Once the agreed fee has been paid, the client may use the final deliverable for the purpose and entity for which it was prepared, subject to any third-party licence. That permission does not allow a report to be republished or used by another person as advice to them. Your pre-existing materials remain yours. Website content is dealt with separately below.
21. Responsibility and liability
We perform agreed services with reasonable care and skill. Nothing in these terms excludes or limits liability for death or personal injury caused by negligence, fraud or fraudulent misrepresentation, or any liability that cannot lawfully be limited. Consumer statutory remedies remain unaffected. Liability depends on the agreed scope, the loss actually caused and the applicable law. We are not responsible for a loss to the extent caused by inaccurate or withheld facts, a failure to act on clear advice, an unaccepted deadline or independent third-party work, but this does not relieve us of our own duty to exercise reasonable care and skill.
There is no general monetary liability cap in these website terms. A cap or other allocation of risk for a particular assignment must be fair, proportionate, compatible with professional and insurance requirements, and clearly agreed in its engagement letter. Advice is for the named client; another person may rely on it only with our express written agreement. This clause does not remove any right a third party has by law that cannot be excluded.
22. Events beyond reasonable control
If an event beyond a party's reasonable control delays agreed work, the affected party will tell the other when reasonably possible, take sensible steps to reduce the disruption and discuss a revised timetable. This does not excuse a payment already due or remove non-excludable consumer rights. If the interruption makes performance impracticable for a sustained period, either party may discuss ending the affected work and a fair account for services actually supplied.
23. Ending an engagement and handover
The engagement letter may specify a notice period for recurring work. Otherwise either party may end a continuing engagement on reasonable written notice, subject to statutory and professional duties. A client may instruct us to stop work at any time; fees for work properly completed and committed third-party costs remain subject to the contract and law. We may end or suspend work promptly where law, conflicts, loss of independence, misleading information, serious non-cooperation or other professional reasons require it. Where practicable we will explain the position and identify known immediate deadlines without breaching a legal prohibition.
On disengagement we will confirm the effective date, outstanding work, fees, records and any handover steps as appropriate. We will cooperate with an authorised successor and return client-owned material in line with law and ACCA rules. Termination does not by itself undo accrued rights, confidentiality, lawful record retention or a complaint. A one-off piece of work ends on completion of its agreed scope; it does not become an indefinite retainer.
24. Complaints and professional routes
Usman Azam, Director, handles service complaints. Email usman@uatax.co.uk or write to him at our registered office, describing the issue, relevant dates and outcome sought. We will acknowledge the complaint promptly, investigate it fairly, use a suitably independent person where practicable, keep a record and give a written outcome without avoidable delay.
If we have not resolved the complaint to your satisfaction, or it remains unresolved after four weeks, you may use ACCA's free conciliation service. See how to complain about an ACCA member or firm; ACCA can also be contacted at complaintsassessment@accaglobal.com. We will provide details of relevant alternative dispute resolution when giving our final response. Complaints about a CIOT member may be referred to the Taxation Disciplinary Board. Privacy complaints follow our Privacy Policy and may be taken to the ICO. Complaining does not remove legal rights.
25. Consumer distance-contract cancellation
If you contract as an individual wholly or mainly outside your trade, business, craft or profession, a statutory right to cancel a distance or off-premises service contract will generally run for 14 days after the day the contract is made, subject to applicable exceptions. You can cancel by any clear statement sent to info@uatax.co.uk or our registered office before the period ends; the model form below is optional. We will give the required pre-contract information and confirmation on a durable medium where law requires. Supplying information for work already covered by an existing engagement does not itself start a new cancellation period.
We commonly begin agreed work promptly once we have the information needed. If a new consumer service is to start within its 14-day cancellation period, we will ask you to make a separate express request for that early start in the engagement documents, a distinct booking choice or a separate reply. We will also ask you to acknowledge that your cancellation right will end once the requested service has been fully performed. For an off-premises contract, the early-start request must be on a durable medium, such as an email or signed document. You need not wait 14 days for us to start once these choices are recorded. Merely supplying records, choosing an early appointment or accepting these general terms does not by itself record them. If we have not recorded the required request, we will contact you to obtain it before starting, or agree to begin after the period ends.
If you cancel before the service is fully performed, a proportionate amount may be payable for services supplied up to cancellation where the law allows and we gave you the required information. If the legal conditions for charging are not met, we will not charge for work supplied during the cancellation period. Any refund due will be made within 14 days after we receive the cancellation, normally by the original payment method without a refund fee. These terms do not restrict statutory remedies.
26. Complimentary initial calls
A complimentary initial telephone call is normally 15 minutes and is used to assess the enquiry, fit and likely scope. It is not a substantive advice engagement. Do not act, file, transfer assets or defer a deadline on the basis of an initial scoping call. We may suggest a paid consultation or a separately scoped engagement. No ongoing professional relationship arises from an enquiry or initial call alone.
27. Paid tax consultations
The standard consultation is a 60-minute online meeting for one defined tax question. The total booking price is £300. It includes reasonable advance review of concise background we request and a verbal discussion of the main issues, options, risks, assumptions, missing facts and next steps. A reasonable overrun, if available, attracts no further meeting fee but is not guaranteed or an extension of scope.
Unless the confirmation expressly includes them, the fee excludes a formal written opinion, detailed calculations or modelling, valuations, legal or investment advice, HMRC clearance, correspondence, returns, filings, implementation and research beyond the meeting. Further work is optional and separately agreed. We distinguish provisional views from conclusions needing evidence or another professional's input. A confirmed paid booking forms a limited contract for that consultation and ends when it is delivered, subject to accrued rights and any agreed follow-up. We will identify the client, question, scope and fee in a short written consultation engagement confirmation for acceptance before substantive advice begins. The separate consumer request and acknowledgement described above are also needed if work starts within the cancellation period.
28. Booking and appointment changes
Give accurate contact details, identify the relevant person or entity and explain the question and any deadline. A paid appointment is confirmed when payment succeeds and confirmation is issued. The confirmation states the time, method, price and appointment particulars. TidyCal administers the calendar, a payment provider handles the card, and meetings normally use Microsoft Teams. We may request information and identity checks. If we cannot act because of a conflict, legal or professional reason, we will offer a full refund or another solution you agree to.
In addition to statutory rights, you may cancel for a full refund or reschedule once by giving at least 24 hours' notice. With less notice or non-attendance, a refund is normally unavailable to the extent time was reserved and preparation undertaken; we consider exceptional circumstances fairly. If we cancel or cannot provide the consultation, you may choose another suitable time or a full refund. The consumer cancellation rights above take priority where applicable.
29. Model consumer cancellation form
To UA Tax Ltd, 128 City Road, London, EC1V 2NX, info@uatax.co.uk: I hereby give notice that I cancel my contract for the following service: [describe service]. Ordered or agreed on: [date]. Name: [your name]. Address or booking email: [details]. Signature (only if sent on paper): [signature]. Date: [date].
30. Website content and use
Website articles, case studies and examples are general information at their stated date, not a personal tax opinion or legal, investment or financial advice. Tax law, rates and HMRC practice change. Obtain advice about your own facts before acting or missing a deadline. We own or license the website text, design and marks. You may read and retain reasonable extracts for personal reference; do not republish them as your advice, scrape at scale or interfere with security. External links and embedded services have their own terms. We aim for reasonable availability but cannot guarantee uninterrupted access.
31. Governing law, fairness and changes
These terms and non-contractual matters arising from them are governed by the law of England and Wales, subject to mandatory consumer protections and a consumer's right to bring proceedings in another UK jurisdiction where applicable. If a provision is unenforceable, the remainder continues where it can operate fairly. We do not vary an accepted engagement merely by editing this website; changes apply prospectively and a material change to an ongoing engagement requires proper notice and agreement where required. The version supplied or linked when a booking or engagement is agreed governs it unless law or a later agreement provides otherwise.