General Terms Agreement

T4 AGREEMENTS

HOW WE WORK TOGETHER

Our Engagement Agreements Explain How We Work With Clients.

WORKING TOGETHER

General Terms Agreement

Part of Our "Working Together" Agreements

AGREEMENTS-WTEA-GTA-v2026

T4 Tax Limited - Working Together Engagement Agreement - General Terms.

ESTIMATED TIME TO COMPLETE: 15 MINUTES

INTRODUCTION

Introduction to this agreement

About this agreement

This document sets out our general terms.

It applies to all services that we provide to you, unless a separate service-specific Working Together Engagement Agreement says otherwise.

Our agreements are designed to be clear, practical and easy to understand. They explain:
1. What you can expect from us;
2. What we need from you;
3. What work we have agreed to do; and
4. What is outside the scope of our work.

We use separate agreements for our main services. These may include, for example:
a) Personal tax returns;
b) Accounts;
c) Bookkeeping;
d) Payroll;
e) VAT;
f) Company secretarial work; and
g) Tax advice or other advisory work.

We will only provide a specific service where:
1. The relevant service-specific agreement has been issued or made available to you;
2. You have agreed to that agreement; and
3. We have agreed to act for you for that service.

If there is a conflict between this General Terms Agreement and a service-specific agreement, the service-specific agreement will take priority for that service.

In this agreement:

“T4”, “we”, “us” and “our” mean T4 Tax Limited and, where the context allows, its directors, employees, consultants, subcontractors and anyone acting on its behalf.

“You” and “your” mean the person, business, company, trust, partnership or other entity named in the form.
Where more than one person or entity is named, these terms apply to each of them unless the context requires otherwise.

If you complete this agreement on behalf of a company, business, trust, partnership or other entity, you confirm that you have authority to agree these terms on its behalf.

YOUR DETAILS

Next, we need your details (please complete this form using normal upper and lower case, e.g. Joe Smith)

Your T4 Client Reference

e.g. A111 (if known otherwise leave blank)

Your First Name

Your Surname

Your Email

emails are always all lower case lettering (capitals are ignored)

Are you completing this engagement agreement for yourself personally, for your business or both

Myself Only (e.g. if you are not in business)

Myself and My Business (e.g. if you are a director of a limited company)

My Business Only (If you are a personal client, e.g. tax returns, you will also need to complete one personally)

Name of Your Business

Enter full name of your business and if Ltd include Ltd or Limited at the end of the business name. (If a sole trader, trading under your own name, i.e. no business name, just enter your name again here)

NEXT - BACKGROUND

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BACKGROUND

BACKGROUND - PROFESSIONAL RULES AND PRACTICE GUIDELINES

We are required to act in accordance with the professional rules, standards and ethical guidance that apply to us.

This includes, where relevant:
1. The rules and guidance of the Chartered Institute of Taxation;
2. The principles in Professional Conduct in Relation to Taxation; and
3. Our legal and regulatory obligations.

By instructing us, you agree that we may act for you on the basis that we will comply with those obligations.

You authorise us, where appropriate, to communicate with HMRC, Companies House and other relevant public authorities on your behalf in connection with the services we provide.

This may include dealing with errors, omissions or misunderstandings that come to our attention.

Where we become aware of a possible error, irregularity or omission in your tax affairs, we will normally discuss this with you and advise you on the appropriate action.

We cannot act in a way that would breach our professional, legal or regulatory duties.

We will not be liable for any loss, penalty, interest, cost or other consequence arising from our compliance with professional, legal or regulatory obligations, except where the loss is caused by our negligence, wilful default or breach of contract.

Further information about CIOT professional standards is available from the Chartered Institute of Taxation.

NEXT - CLIENT IDENTIFICATION

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CLIENT IDENTIFICATION & ANTI-MONEY LAUNDERING CHECKS

CLIENT IDENTIFICATION & INFORMATION WE MAY REQUIRE

We are required by UK anti-money laundering legislation to carry out checks before and during our engagement with you.

These checks help us:
1. Confirm who our clients are;
2. Understand the work we are being asked to do; and
3. Assess money laundering, terrorist financing and other risk.

To comply with these obligations, we may:
a) Request information and documents from you;
b) Verify your identity, address and other relevant details;
c) Carry out electronic identity checks;
d) Carry out sanctions, politically exposed person and other risk-based checks;
e) Ask about source of funds or source of wealth where relevant;
f) Update our checks from time to time; and
g) Retain records of the checks we have carried out.

For an individual client, the information we may request may include:
a) Full name;
b) Date of birth;
c) Residential address;
d) Contact details;
e) Photo identification;
f) Proof of address; and
g) Any other information we reasonably need.

We may also request information needed to provide our tax, accounting or advisory services properly. This may include, for example:
a) Tax reference numbers;
b) Marital or civil partnership status;
c) Spouse or partner details;
d) Employment, pension or income details;
e) Business or company details; and
f) Other information relevant to the services we provide.

For a business, trust, estate, partnership or other organisation, we may also need information about:
a) The entity;
b) Its ownership and control;
c) Directors, partners, trustees, executors or beneficiaries;
d) shareholders or persons with significant control; and
e) Beneficial owners or other relevant individuals.

You agree to:
1. Provide the information and documents we reasonably request;
2. Tell us promptly if information you have provided changes; and
3. Cooperate with our checks.

If we cannot complete our checks, or if you do not provide information we reasonably require, we may be unable to start work, may suspend work, or may cease acting for you.

We may keep copies or records of identity documents, verification checks, risk assessments and related information for as long as required or permitted by law and regulation.

NEXT - COMMENCEMENT OF SERVICES

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COMMENCEMENT

ENGAGEMENT COMMENCEMENT - WHAT WE NEED FROM YOU

Our engagement agreements set out the terms on which we provide our services.

We ask you to:

1. Read the relevant agreement carefully;
2. Agree the terms before we start or continue the relevant work;
3. Agree a separate engagement for each service where required;
4. Agree to updated terms when they are issued; and
5. Contact us if anything is unclear.

We cannot provide a service unless the relevant engagement terms have been agreed.

ENGAGEMENT COMMENCEMENT - WHAT WE WILL DO

We will aim to make our engagement agreements clear, practical and easy to understand.

We will aim to:
1. Explain the services we have agreed to provide;
2. Set out the main responsibilities of both you and us;
3. Identify important limitations or exclusions; and
4. Update our terms where needed.

Updates may be needed because of changes in:
a) Our services;
b) Professional requirements;
c) Technology;
d) Law; or
e) Regulation.

NEXT - TERMINATION OF SERVICES

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TERMINATION

TERMINATION - CEASING TO ACT - YOU AGREE TO

You may end our engagement by giving us notice in writing or by email.

Unless we agree otherwise, we ask that you give us at least 30 days’ notice where possible. This helps us deal with work in progress, deadlines, handover matters and disengagement procedures.

Where our engagement ends, you agree that:
1. You remain responsible for fees, disbursements, expenses and charges incurred up to the date our engagement ends;
2. We may issue a final invoice for work carried out but not yet invoiced;
3. You will pay outstanding invoices promptly;
4. You remain responsible for your own tax, accounting, filing and payment deadlines;
5. You will appoint a new adviser promptly where needed;
6. You will authorise your new accountant, tax adviser or agent to contact us as soon as possible where professional clearance or handover information is needed; and
7. You will tell us promptly if you need information before our files are archived.

If we receive a professional enquiry or clearance request from your new accountant, tax adviser or agent, we will respond in accordance with our professional, legal and regulatory obligations.

We may charge for work involved in:
a) Detailed handover requests;
b) Providing copies of records;
c) Answering detailed queries; or
d) Dealing with matters that go beyond a standard professional enquiry or clearance response.

Where practical, we will notify you of any charge before carrying out that additional work.

We will usually expect professional enquiries, clearance requests or handover requests to be made within 90 days of the date our engagement ends.

Requests received after that period may take longer and may be chargeable.

If no request is received within 365 days of our engagement ending, our files may have been archived, reduced, deleted or otherwise dealt with in accordance with our records policy, data protection obligations and legal or regulatory requirements.

After that time, we may no longer be able to provide some or all of the information requested.

You remain responsible for meeting your own tax, accounting, filing and payment obligations after our engagement has ended.

We will not be liable for any loss, penalty, interest, surcharge, additional tax, missed deadline or other consequence arising because you have not:
a) Appointed a new adviser promptly;
b) Authorised them to contact us;
c) Requested information within a reasonable period; or
d) Dealt with your own tax, accounting, filing or payment responsibilities after our engagement has ended.

TERMINATION - CEASING TO ACT - WE AGREE TO

Where you give us notice that you wish to end our engagement, we will:
1. Acknowledge your notice in writing or by email;
2. Confirm the date on which our engagement will end, where appropriate;
3. Issue a disengagement letter or email where we consider this necessary or appropriate;
4. Identify, where practical, any immediate outstanding matters or upcoming deadlines that we are aware of;
5. Issue a final invoice for any work carried out, disbursements, expenses or other charges not previously invoiced; and
6. Respond to any professional enquiry or clearance request from your new accountant, tax adviser or agent in accordance with our professional, legal and regulatory obligations.

If we need to terminate our engagement with you, we will normally give you at least 30 days’ notice in writing or by email.
We may terminate with less notice, or with immediate effect, where there is a good reason.
This may include:
a) Non-payment of fees;
b) Failure to provide information;
c) Loss of trust and confidence;
d) A conflict of interest;
e) Inappropriate behaviour towards our staff;
f) Professional or regulatory concerns;
g) Legal restrictions; or
h) Any other circumstances where continuing to act would be inappropriate.

Where we terminate the engagement, we will take reasonable steps, where practical and appropriate, to avoid causing you unnecessary disadvantage.

However, you remain responsible for meeting your own tax, accounting, filing and payment obligations.

If we do not hear from you or your new adviser within 90 days of our engagement ending, our files may be archived.

After 365 days, our files may be reduced, deleted, archived or otherwise dealt with in accordance with:
a) Our records retention policy;
b) Data protection obligations;
c) Legal obligations;
d) Regulatory requirements; and
e) Our normal business procedures.


We may retain copies of information where we are required or permitted to do so, including for:
a) Legal;
b) Regulatory;
c) Professional;
d) Insurance;
e) Tax;
f) Accounting;
g) Anti-money laundering;
h) Data protection;
i) Dispute; or
j) Legitimate business purposes.

Where information has been deleted from our live systems, we cannot guarantee that it can be recovered.

Some information may remain in backups or archives for a limited period until those backups or archives are overwritten, deleted or destroyed in accordance with our normal procedures.

We are not usually able to delete individual records from consolidated backups.

If you ask us to recover information from archive or backup systems, we may charge for the time and costs involved where it is reasonable to do so.

This agreement will continue until ended by either you or us.

NEXT - QUALITY CONTROL

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QUALITY CONTROL

We are committed to providing a high-quality professional service.

As part of our quality control procedures, our files, records, systems and work may be reviewed from time to time.

This may include:
1. Internal review;
2. External review;
3. Peer review;
4. Insurance review;
5. Regulatory review; or
6. Review by our professional bodies or their appointed reviewers.

Any reviewer will be required to keep client information confidential, except where disclosure is required or permitted by law, regulation or professional rules.

By agreeing to these terms, you acknowledge that your file and related information may be made available for these purposes.

If you have any concerns about the quality of our service, please raise them with a director as soon as possible.

NEXT - COMPLAINTS

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COMPLAINTS

COMPLAINTS PROCEDURE

We are committed to providing a high-quality service.

If you are unhappy with any aspect of our service, please tell us as soon as possible so that we can try to resolve the matter.

In the first instance, please raise your complaint with a director of T4 Tax Limited.

You can do this by:
a) Email;
b) Telephone;
c) Letter; or
d) Any other reasonable method.

We will acknowledge your complaint and investigate it fairly and promptly.

We may ask you for further information to help us understand and deal with the issue.

If the complaint relates to personal data, we will deal with it in accordance with data protection legislation.

If your complaint cannot be resolved internally, you may have the right to refer the matter to a relevant professional body, regulator or other authority.

Where a complaint relates to the professional conduct of a Chartered Tax Adviser or CIOT member, it may be capable of referral to the Taxation Disciplinary Board.

Data protection complaints may also be referred to the Information Commissioner’s Office.

Nothing in this section affects your legal rights.

NEXT - CONFLICTS OF INTEREST

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CONFLICTS OF INTEREST

A conflict of interest may arise between:
1. You and another client;
2. You and another party; or
3. Your interests and our own professional obligations.

We will take reasonable steps to identify and manage conflicts in accordance with our professional, legal and regulatory duties.

Where a potential conflict arises, we may need to:
a) Discuss the issue with the relevant client or clients, where we are permitted to do so;
b) Obtain informed consent before continuing to act;
c) Put safeguards in place;
d) Limit the work we can carry out;
e) Recommend that one or more parties obtains independent advice; or
f) Cease to act for one or more parties.

We will not disclose your confidential information to another client or third party unless:
i) You have authorised us to do so;
ii) Disclosure is required by law; or
iii) Disclosure is permitted by law, regulation or professional rules.

Where we consider that a conflict cannot be managed appropriately, we may decline to act or may cease to act for one or more parties.

If agreement cannot be reached, or if we consider that continuing to act would be inappropriate, we reserve the right to decide whether we can continue to act and, if so, for whom.

NEXT - INDIVIDUAL SERVICES

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INDIVIDUAL SERVICES

We provide a range of tax, accounting and advisory services.

Each service may have its own:
1. Service-specific Working Together Engagement Agreement;
2. Schedule;
3. Scope of work; or
4. Fee agreement.

We will only provide a particular service where:
A) We have agreed to provide that service;
B) The relevant terms have been issued or made available to you; and
C) You have agreed to those terms.

Examples of services that may require separate terms include:
a) Personal tax returns;
b) Accounts;
c) Corporation tax;
d) Bookkeeping;
e) VAT;
f) Payroll;
g) Company secretarial work;
h) Tax planning;
i) HMRC enquiries; and
j) Other advisory work.

If you ask us to carry out work outside the scope of an existing engagement, we may need to issue additional or updated terms before carrying out that work.

Unless we agree otherwise in writing, we are not responsible for providing any service that is not covered by an agreed engagement.

NEXT - INVESTMENT ADVICE

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INVESTMENT ADVICE

We are not authorised by the Financial Conduct Authority to provide regulated investment advice.

We do not provide investment business services under the Financial Services and Markets Act 2000.

We will not advise you on whether to buy, sell, hold, transfer or dispose of any specific:
1. Investment;
2. Pension product;
3. Insurance product;
4. Mortgage;
5. Regulated financial product; or
6. Other regulated investment.

If you need regulated investment advice, we may suggest that you seek advice from an appropriately authorised adviser.

We may provide general tax, accounting or commercial comments where these are incidental to the services we provide.

For example, we may explain the tax consequences of a transaction or compare the tax treatment of different options.

Any comments we make about investments are limited to tax, accounting or related professional matters.

They should not be treated as a recommendation to enter into, vary, retain or dispose of any investment or financial product.

You remain responsible for obtaining appropriate regulated investment, pension, mortgage, insurance or financial advice where required.

NEXT - CLIENT MONEY

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CLIENT MONEY

We do not hold client money on behalf of clients.

You must not send money to us that is intended to be:
1. Held by us on your behalf;
2. Paid to a third party; or
3. Treated as client money.

Where payments are due to HMRC, Companies House or any other third party, you are responsible for making those payments directly unless we have expressly agreed a different arrangement in writing.

If money is sent to us in error, we may return it to the source account or deal with it in another appropriate way.

This will be subject to any legal, regulatory, anti-money laundering or banking requirements.

NEXT - FEES AND INVOICES

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FEES & INVOICES

Our fees will usually be agreed with you in advance where possible.

They may be:
1. Fixed;
2. Based on an estimated range; or
3. Charged by reference to the time and work required.

VAT will be added where applicable.

Our invoices are due on receipt, unless we agree different payment terms with you in writing.

We ask that invoices are paid promptly and no later than 30 days from the invoice date.

Our preferred payment method is bank transfer. Our bank details will be shown on our invoices or fee statements.

Where fees are paid monthly, payment should usually be made by standing order or direct debit, as agreed with us.

We may increase our fees from time to time. This may be because of:
a) Inflation;
b) Increased costs;
c) Changes in the work required;
d) Changes in your circumstances;
e) Changes in law or regulation; or
f) More time being needed than originally expected.

Fee estimates and quotes are given in good faith based on the information available to us at the time.

Unless we expressly agree a fixed fee in writing, estimates and quotes are not binding and may change if the work required is greater or different from expected.

We may add disbursements, expenses and third-party costs to our invoices where appropriate. These may include:
a) Software costs;
b) Filing fees;
c) Identity verification costs;
d) Third-party charges; and
e) Other costs incurred in carrying out work for you.

If an invoice remains unpaid after 30 days, we may treat it as overdue.

We may then:
1. Suspend or stop work;
2. Require payment in advance before carrying out further work; and
3. Charge interest or other permitted charges where applicable.

Where practical, we will notify you before suspending or stopping work.

We will not be responsible for any loss, penalty, interest, surcharge, missed deadline or other consequence arising from non-payment or late payment of our fees, unless caused by our negligence, wilful default or breach of contract.

If payment problems arise, we may require payment in advance before carrying out further work.

If you dispute an invoice, you must tell us in writing within 14 days of the invoice date and explain the reason for the dispute.

You must still pay any part of the invoice that is not disputed.

For business clients, we reserve the right to charge interest and statutory compensation on overdue invoices under the Late Payment of Commercial Debts (Interest) Act 1998, where applicable.

For individual consumer clients, we may charge reasonable interest or charges on overdue invoices where this has been clearly notified to you and is permitted by law.

We do not provide tax enquiry insurance.

If you have arranged your own insurance or third-party fee protection, you remain responsible for our fees except to the extent they are paid to us promptly by the insurer or third party.

If we receive commission, referral fees or other benefits connected with work we do for you, we will tell you where required.

Any commission or benefit will only be shared with you where we have agreed this in writing.

If we are required to carry out work because of legal, regulatory, professional, anti-money laundering, tax authority or other compliance obligations, we may charge for the time and costs involved.

This includes work required after our engagement has ended.

If our engagement ends for any reason, you remain responsible for paying our fees, expenses and costs for work carried out up to the date the engagement ends.

NEXT - PRIVACY, GDPR AND DATA

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PRIVACY, GDPR & DATA

In this section, “personal data”, “controller”, “processor”, “data subject” and “processing” have the meanings given to them in UK data protection legislation.

Data protection legislation includes:

1. The UK GDPR;
2. The Data Protection Act 2018;
3. The Privacy and Electronic Communications Regulations 2003;
4. The Data (Use and Access) Act 2025; and
5. Any related laws, regulations or guidance that apply from time to time.

Unless we agree otherwise in a specific engagement agreement, we act as an independent data controller for the personal data we process when providing our professional services to you.

We will process personal data only where we have a lawful basis to do so.

This may include processing personal data:
1. To provide our services to you;
2. To communicate with you;
3. To verify your identity;
4. To comply with anti-money laundering obligations;
5. To comply with tax, accounting, legal, professional and regulatory obligations;
6. To manage our business, records, systems, insurance and quality control procedures;
7. To protect our legal rights and deal with disputes; and
8. For other purposes set out in our Privacy Notice.

Our Privacy Notice, available on our website, explains in more detail how we collect, use, store and share personal data.

It also explains:
a) The lawful bases we rely on;
b) How long we keep personal data; and
c) The rights available to individuals.

You agree to provide personal data to us only where it is relevant to the services we provide or to our legal, professional or regulatory obligations.

Where you provide us with personal data about another person, you confirm that you have authority to do so and, where required, have provided them with appropriate privacy information.

We may share personal data where necessary with:
a) HMRC;
b) Companies House;
c) other public bodies;
d) professional bodies and regulators;
e) insurers and legal advisers;
f) tax and accounting subcontractors;
g) software and cloud service providers;
h) secure portal providers;
i) identity verification providers;
j) payment providers; and
k) other third-party service providers used in connection with our services.

Some service providers may process personal data outside the UK.

Where this happens, we will take steps to ensure that the transfer is made in accordance with data protection legislation.

We will take appropriate technical and organisational measures to protect personal data.

However, no system of communication, storage or processing can be guaranteed to be completely secure.

If we become aware of a personal data breach affecting your personal data, we will deal with it in accordance with our legal and regulatory obligations.

Where required, this may include notifying the Information Commissioner’s Office and/or affected individuals.

If you or another individual wishes to exercise data protection rights, or has a complaint about how we process personal data, please contact our Data Protection Point of Contact.

Details are available in our Privacy Notice on our website.

We may share or synchronise relevant client contact details and form information with systems used to manage our client administration and communications.

These may include:
1. Website form systems;
2. Email systems;
3. Client communication platforms, such as Mailchimp or similar providers;
4. Secure portals;
5. Cloud storage;
6. Workflow tools; and
7. Practice management systems.

We use Mailchimp and similar systems for client administration, client updates, workflow updates and global client communications. We do not use Mailchimp for general marketing emails unless we tell you otherwise and have a lawful basis to do so.

NEXT - CONFIDENTIALITY

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CONFIDENTIALITY

About Confidentiality

We will keep your confidential information confidential, except where disclosure is:
1. Authorised by you;
2. Required by law;
3. Required by HMRC or another public authority;
4. Required or permitted by our professional or regulatory obligations; or
5. Reasonably necessary for the proper provision of our services.

We may disclose confidential information to our employees, directors, consultants, subcontractors, professional advisers, insurers, software providers, cloud service providers and other service providers where this is necessary for our work or the proper management of our business.

Where appropriate, they will be required to keep the information confidential.

We may use client information for internal training, quality control, professional compliance and business management purposes, provided that we take reasonable steps to protect confidentiality.

We will not use your name, logo, testimonial or other identifying details for marketing or promotional purposes without your consent.

Our duty of confidentiality continues after our engagement has ended.

NEXT - CLIENT RECORDS

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CLIENT RECORDS

CLIENT RECORDS RETENTION & ACCESS

You are legally responsible for keeping the original records and documents needed for your tax, accounting and financial affairs.

During our work, we may collect information and documents from:
1. You;
2. HMRC;
3. Companies House;
4. Banks;
5. Software providers;
6. Previous advisers; and
7. Other relevant sources.

We will usually only need copies of your documents.

You should keep original documents safely unless we specifically agree otherwise.

HMRC record-keeping periods vary depending on your circumstances.

For example:
a) Self-employed taxpayers must usually keep business records for at least 5 years after the 31 January submission deadline for the relevant tax year; and
b) Companies must usually keep accounting records for 6 years from the end of the relevant company financial year.

Longer periods may apply in some cases, including where:
1) Returns are late;
2) HMRC has opened an enquiry;
3) Records relate to longer-term assets; or
4) Other legal requirements apply.

We may keep copies of records, working papers, correspondence and related information for as long as we reasonably need them.

This may be for:
a) Legal;
b) Regulatory;
c) Professional;
d) Tax;
e) Accounting;
f) Anti-money laundering;
g) Insurance;
h) Dispute;
i) Quality control; or
j) Business purposes.

Anti-money laundering records generally need to be kept for 5 years from the end of the business relationship.

We may destroy, delete, archive or reduce records when we consider they are no longer needed, subject to legal, regulatory, professional and data protection requirements.

If you need us to keep any particular document or information for longer than our normal retention period, you must tell us in writing.

If you ask us to provide copies of records or retrieve information from archive, backup or older systems, we may charge for the time and costs involved where it is reasonable to do so.

Some records may remain in backups or archived systems until those backups or archives are overwritten, deleted or destroyed in accordance with our normal procedures.

We are not usually able to delete individual client records from consolidated backups.

NEXT - COMMUNICATIONS AND CLOUD SYSTEMS

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ELECTRONIC, CLOUD & OTHER COMMUNICATIONS

WEBSITE, ONLINE FORMS, ELECTRONIC AND OTHER COMMUNICATION

We may communicate with you by:
1. Email;
2. Secure portal;
3. Electronic signature system;
4. Telephone;
5. Video call;
6. Post;
7. Text message;
8. WhatsApp;
9. WhatsApp group;
10. Website forms; or
11. Other appropriate methods.

Electronic communication is our preferred method because it is usually quicker, more efficient and lower cost.

HMRC, Companies House and other public bodies also often require information, forms and returns to be submitted electronically.

Electronic communication is not completely secure.

Emails, text messages, WhatsApp messages and other electronic messages can be:

a) delayed;
b) intercepted;
c) misdirected;
d) corrupted;
e) accessed by others using your device;
f) infected by viruses; or
g) fail to arrive.

We use communication systems that provide security and administrative features where practical. These may include encryption, access controls, audit trails and central administration.

We may use WhatsApp, text messages or similar messaging services for:

general communication;
reminders;
updates;
chasing information; and
other practical matters.

WhatsApp messages are generally end-to-end encrypted, but this does not remove all risks.

For example, messages may still be seen by:

a) anyone with access to your device;
b) other members of a group chat; or
c) a recipient before a message is deleted.

We may use WhatsApp groups where this is useful, for example where more than one person is involved in your affairs.

You should only agree to join a group if you are comfortable with other group members seeing your name, telephone number, profile details and messages sent within the group.

You must not add another person to a WhatsApp group or other group communication without our agreement and the agreement of the other relevant participants.

Please do not send highly sensitive information by WhatsApp, text message or other unsecured messaging unless we have agreed this with you or there is no practical alternative.

Highly sensitive information may include:

identity documents;
bank details;
passwords;
tax documents; and
confidential records.

Where practical, you should use any secure portal or secure upload method we make available.

When you complete forms, checklists, agreements or information requests through our website or other online systems, the information may be used to update our client records and administration systems.

This may include our email and client communication systems, such as Mailchimp or similar providers, where these are used for client service or administration communications.

Important advice, approvals, instructions or decisions may need to be confirmed by email, secure portal, letter, agreement or other written record before we can rely on them or act on them.

We will take reasonable steps to keep appropriate records of important communications.

However, messaging apps may not be suitable as a complete or permanent record of advice, instructions or documents.

You are responsible for keeping your own devices, email accounts and messaging accounts secure.

You should tell us promptly if your email account, phone, WhatsApp account or other communication method is:

compromised;
lost;
accessed by someone else; or
no longer suitable for confidential communication.

We are not responsible for changes made to electronic communications after we have sent them.

Where advice is given by email, WhatsApp, text message or other electronic message, you should contact us if anything is unclear or if you need formal written confirmation before relying on it.

If you are not willing to communicate electronically, please tell us.

In some cases, we may be unable to act for you, or may need to charge additional fees, if electronic communication or electronic filing is required or is the only practical way to provide the service.

Any communication sent by post to your last known postal address will be treated as received two working days after posting, unless there is evidence that it was not received.

CLOUD COMPUTING & ONLINE STORAGE

We use cloud computing, online storage, email systems, website forms, secure portals, software platforms and other digital services to provide our services and manage our business.

These systems may be used to store, process, receive or send information relating to you.

This may include:
1. Personal data;
2. Tax information;
3. Accounting records;
4. Identity information;
5. Correspondence; and
6. Other confidential information.

We may use third-party providers to support these services. These may include:
a) Cloud storage providers;
b) email providers;
c) Website hosts;
d) Form providers;
e) Software providers;
f) Security providers; and
g) Backup providers.

We will take reasonable steps to ensure that appropriate confidentiality, data protection and security arrangements are in place with our service providers.

We will also take reasonable steps to protect information held in cloud and digital systems.

These steps may include:
1. Password protection;
2. Access controls;
3. Encryption;
4. Firewalls;
5. Backups;
6. Audit trails;
7. Staff controls; and
8. Other security measures.

No cloud, website, email, messaging or digital system can be guaranteed to be completely secure.

You acknowledge that using cloud and online systems involves some risk, but also allows us to provide services more efficiently, securely and cost-effectively.

Where personal data is processed using cloud or digital systems, this will be handled in accordance with our Privacy Notice and data protection obligations.

NEXT - ARTIFICIAL INTELLIGENCE AND TECHNOLOGY

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ARTIFICIAL INTELLIGENCE & TECHNOLOGY TOOLS

ARTIFICIAL INTELLIGENCE AND TECHNOLOGY TOOLS

ARTIFICIAL INTELLIGENCE AND TECHNOLOGY

We may use artificial intelligence, automation, machine learning, document analysis tools, software assistants and similar technology tools to help us provide our services and manage our business.

These tools may include systems provided by OpenAI, Microsoft Copilot and other AI or software providers.

We may also use software supplied by third parties that includes AI-enabled features.

Some AI features may be built into software we already use. The design, operation and updating of those features may be controlled by the relevant software provider.

We may use AI and technology tools for tasks such as:
1. Internal planning, administration and workflow management;
2. Summarising, reviewing or analysing emails, correspondence and notes;
3. Analysing spreadsheets, accounts, tax returns, bank records, bookkeeping records and other financial information;
4. Extracting or organising information from documents;
5. Drafting, checking or improving wording;
6. Identifying possible inconsistencies, missing information or areas requiring review;
7. Research, training, quality control and process improvement; and
8. Other tasks connected with the services we provide.

These tools may process information relating to you, including:
a) Personal data;
b) Tax information;
c) accounting records;
d) Financial records;
e) Business information;
f) Correspondence; and
g) Other confidential information.

We will take reasonable steps to use AI and technology tools in a way that is consistent with our professional, legal, confidentiality and data protection obligations.

This may include:
a) Using business, professional or enterprise versions of AI tools where appropriate;
b) Applying access controls;
c) Reviewing supplier terms; and
d) Taking reasonable steps to reduce the risk that confidential client information is used to train public AI models.

We remain responsible for exercising professional judgement in the services we provide to you.

AI-generated output will not be treated as a substitute for professional review.

Any tax, accounting or advisory work provided to you will be subject to appropriate human review.

AI systems can produce inaccurate, incomplete, outdated or misleading results.

You remain responsible for ensuring that the information you provide to us is complete and accurate.

You are also responsible for checking any facts, assumptions, schedules, reports, returns or other documents that we ask you to review.

We do not use AI to make solely automated decisions about you that have legal or similarly significant effects.

If this changes, we will update our Privacy Notice and provide any information and safeguards required by data protection legislation.

Where third-party software providers use AI within their own systems, we may not control all aspects of how those features are designed, updated or operated.

However, we will take reasonable steps to use reputable providers and consider confidentiality, data protection and security issues when selecting and using those systems.

Where personal data is processed using AI or AI-enabled tools, this will be handled in accordance with our Privacy Notice and data protection obligations.

NEXT - PROFESSIONAL INDEMNITY INSURANCE

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PROFESSIONAL INDEMNITY INSURANCE

In accordance with the disclosure requirements of the Provision of Services Regulations 2009, we maintain professional indemnity insurance.

We also maintain professional indemnity insurance to meet our professional and regulatory obligations, including requirements of any professional or supervisory body that applies to us.

Our professional indemnity insurance is currently arranged through our membership of the ICPA.

The underlying insurer, broker or insurance provider may change from time to time.

At the date these terms were last updated, our professional indemnity insurance was provided by:

AXA Insurance UK plc
Arranged via Rhino Protect Limited
Website: https://www.axa.co.uk

This insurance arrangement is expected to remain in place until at least June 2026, but it may be renewed, replaced or changed after that date.

Current details of our professional indemnity insurer, broker or insurance provider, and the territorial coverage of the policy, are available on request.

NEXT - AUDIT & AUDITOR REGULATIONS

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AUDIT & AUDITOR REGULATIONS

AUDITS

We are not registered as statutory auditors and do not provide statutory audit services.

Where you are a company, LLP, charity, group or other entity that may be subject to audit requirements, it is your directors’, members’, trustees’ or management’s responsibility to determine whether an audit is required.

It is also your responsibility to appoint an appropriately registered auditor where needed.

We may point out that an audit appears to be required, or may become required, if this comes to our attention during the work we are engaged to carry out.

However, unless we expressly agree otherwise in writing, we are not responsible for:
1. Monitoring your audit status;
2. Determining whether an audit is required; or
3. Providing statutory audit services.

Audit requirements can depend on a number of factors, including:
a) Size thresholds;
b) Group status;
c) Company articles;
d) Shareholder requirements;
e) Charity rules;
f) Regulated activities; and
g) Other legal or regulatory requirements.

If you require a statutory audit, or if we believe that an audit may be required, we will tell you where practical.

You will be responsible for appointing an appropriately registered auditor.

Where appropriate, we may suggest or introduce you to an independent audit practitioner.

We are not responsible for their advice, work, fees or services unless we expressly agree otherwise in writing.

NEXT - INTELLECTUAL PROPERTY

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INTELLECTUAL PROPERTY RIGHTS

We retain ownership of the copyright and intellectual property rights in documents, templates, working papers, reports, calculations, advice, know-how, processes, systems or materials that we create or develop.

This applies unless:
1) The law states otherwise; or
2) We agree otherwise in writing.

You may use documents, reports and advice that we provide to you for the purpose for which they were prepared.

You must not copy, adapt, publish, share, sell or provide our documents, reports, templates or materials to any third party without our written consent.

This does not apply where sharing is necessary for your own tax, accounting, legal, regulatory or filing purposes.

This clause does not prevent you from using your own records, documents, data or information that you provided to us.

NEXT - OUR STAFF

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STAFF & EMPLOYEES

OUR STAFF

We will assign appropriate directors, employees, consultants, subcontractors or other team members to provide services to you.

You agree to treat our staff and representatives with courtesy and respect.

We may suspend or terminate our engagement immediately if you, or anyone acting on your behalf, behaves in a way that is:
a) Abusive;
b) Threatening;
c) Discriminatory;
d) Unreasonable; or
e) Otherwise inappropriate towards our staff or representatives.

During our engagement, and for 12 months after it ends, neither you nor we will knowingly offer employment or engagement to any employee, consultant or subcontractor of the other party who has been materially involved in providing or receiving the services, unless written consent has first been obtained.

If consent is given, the party giving consent may charge a recruitment or transfer fee of 25% of the individual’s annual remuneration at the date of appointment, plus VAT where applicable, unless a different fee is agreed in writing.

This clause does not prevent either party from employing someone who responds to a general recruitment advertisement or approach not specifically targeted at that person.

NEXT - LIMITATION OF LIABILITY

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LIMITATION OF LIABILITY

We will provide our professional services with reasonable care and skill.

We will be responsible to you for losses, damages, costs and expenses that are directly caused by our:
1) Negligence;
2) Wilful default; or
3) Breach of contract.

We will not be responsible for losses, penalties, surcharges, interest, additional tax liabilities, missed deadlines or other consequences arising from:
a) Incorrect, incomplete or misleading information provided by you or by others on your behalf;
b) Your failure to provide information, documents, explanations or approvals when requested;
c) Your failure to act on our advice;
d) Your failure to respond promptly to communications from us, HMRC, Companies House or any other public authority;
e) Changes in law, regulation, HMRC practice or official guidance after advice has been given;
f) Events outside our reasonable control; or
g) The acts or omissions of banks, software providers, HMRC, Companies House, other public bodies, previous advisers or other third parties, except where we are legally responsible for them.

We will not be responsible for tax, VAT, National Insurance, duties or other liabilities that you would have had to pay in any event if your affairs had been correctly reported, filed, calculated or advised on at the proper time.

Where a liability arises or increases because of our negligence, wilful default or breach of contract, our responsibility will be limited to the direct loss caused by that negligence, wilful default or breach.

This may include avoidable:
a) Interest;
b) Penalties;
c) Surcharges; or
d) Reasonable professional costs.

It will not include tax or other liabilities that would have been payable in any event.

This does not exclude liability for additional tax or other liabilities where, as a direct result of our negligence, wilful default or breach of contract, you have lost a lawful:
a) Relief;
b) Exemption;
c) Allowance;
d) Claim;
e) Election;
f) Repayment;
g) Tax saving; or
h) Other financial benefit that would otherwise have been available to you.

You agree that you will not bring any claim personally against any of our directors, employees, consultants, subcontractors or staff in connection with services provided by T4 Tax Limited.

Any claim should be brought against T4 Tax Limited only.

You agree to reimburse us for any loss, cost, claim or expense we reasonably incur as a result of information supplied to us by you, or on your behalf, being incorrect, incomplete or misleading.

This does not apply to the extent that the loss is caused by our negligence, wilful default or breach of contract.

We will aim to record important advice in writing.

Advice given orally, including during meetings, telephone calls, video calls or informal discussions, should not be relied upon unless confirmed in writing.

If we give oral advice and you wish to rely on it, you should ask us to confirm it in writing.

Our advice and work are provided for your benefit only, unless we expressly agree otherwise in writing.

You must not provide, copy or make available our advice, reports, documents or work to any third party without our written permission, except where required for your own tax, accounting, legal, regulatory or filing purposes.

We accept no responsibility to any third party who relies on our advice, reports, documents or work unless we have expressly agreed in writing that they may do so.

Nothing in this agreement excludes or limits our liability where it would be unlawful to do so, including liability for fraud or fraudulent misrepresentation.

LIMITATION OF THIRD PARTY RIGHTS

This agreement is between you and T4 Tax Limited.

No person who is not a party to this agreement has any right under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of this agreement.

This does not affect any right or remedy that a third party may have other than under that Act.

Our advice, documents, reports and work are prepared for your use only, unless we expressly agree otherwise in writing.

You must not provide, copy, share or make our advice, documents, reports or work available to any third party without our written permission, except where this is required for your own tax, accounting, legal, regulatory or filing purposes.

We accept no responsibility to any third party who receives or relies on our advice, documents, reports or work, unless we have expressly agreed in writing that they may rely on it.

For business clients, this also means that our advice and work are not provided for the benefit of any:
a) Parent company;
b) Subsidiary;
c) Associated company;
d) Director;
e) Shareholder;
f) Investor;
g) Lender;
h) Buyer;
i) Seller; or
j) Other third party,

Unless we expressly agree otherwise in writing.

NEXT - LAW AND INTERPRETATION

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LAW & INTERPRETATION

APPLICABLE LAW

This General Terms Agreement, together with any service-specific Working Together Engagement Agreement, is governed by and interpreted in accordance with the law of England and Wales.

Each party agrees that the courts of England and Wales will have exclusive jurisdiction in relation to any claim, dispute or difference arising from or connected with:
1. This General Terms Agreement;
2. Any service-specific agreement; or
3. The services we provide.

This does not prevent us from taking steps in another jurisdiction where this is necessary to:
a) Recover unpaid fees;
b) Protect our legal rights; or
c) Enforce a judgment or court order.

INTERPRETATION

If any part of this General Terms Agreement, or any service-specific agreement, is found to be invalid, unlawful or unenforceable, that part will be treated as removed to the minimum extent necessary.

The remaining terms will continue to apply.

If there is any conflict between this General Terms Agreement and a service-specific agreement, the relevant term in the service-specific agreement will take priority for that service.

NEXT - FEEDBACK AND SIGN

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FEEDBACK & SIGN

Next, Finally sign this engagement agreement

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I confirm that I have read, understood and agree to the General Terms and Conditions.

You need to select and agree to all the following:

I confirm that the information I have provided is complete and accurate to the best of my knowledge, and I agree to submit and maintain information, documents and records with T4 Tax Limited through this website, online forms, secure portals, email, messaging systems or other communication methods used in connection with the services provided.

You need to select and agree to all the following:

I acknowledge that T4 Tax Limited will process personal data in accordance with its Privacy Notice and data protection obligations, and that information submitted through this website or online forms may be used to update T4 Tax Limited’s client records, administration systems and client communication systems.

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T4 Tax Limited

Chartered Tax Advisers & Independent Certified Practising Accountants

T4 AGREEMENTS

HOW WE WORK TOGETHER

WORKING TOGETHER

General Terms Agreement

AGREEMENTS-WTEA-GTA-v2026

INTRODUCTION

YOUR DETAILS

BACKGROUND

CLIENT IDENTIFICATION & ANTI-MONEY LAUNDERING CHECKS

COMMENCEMENT

TERMINATION

QUALITY CONTROL

COMPLAINTS

CONFLICTS OF INTEREST

INDIVIDUAL SERVICES

INVESTMENT ADVICE

CLIENT MONEY

FEES & INVOICES

PRIVACY, GDPR & DATA

CONFIDENTIALITY

CLIENT RECORDS

ELECTRONIC, CLOUD & OTHER COMMUNICATIONS

ARTIFICIAL INTELLIGENCE & TECHNOLOGY TOOLS

PROFESSIONAL INDEMNITY INSURANCE

AUDIT & AUDITOR REGULATIONS

INTELLECTUAL PROPERTY RIGHTS

STAFF & EMPLOYEES

LIMITATION OF LIABILITY

LAW & INTERPRETATION

FEEDBACK & SIGN

T4 Tax Limited

Independent Certified Practising Accountant

Intuit Quickbooks Certified

Established 35+ Years

0118 449 2404

T4 Tax Limited

2025-26 Tax Return Deadline