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SCHEDULE OF SERVICES

This schedule should be read in conjunction with the engagement letter and the standard terms and conditions.

CIS RETURNS

Recurring compliance work 

We will prepare your CIS returns on the basis of the information and explanations supplied by you.

Based on the information that you provide to us, we will tell you how much you should pay and when. If appropriate we will initiate repayment claims where tax has been overpaid. We will advise on the interest and penalty implications if CIS is paid late.

Ad hoc and advisory work 

Where you have instructed us to do so, we will also provide such other ad hoc taxation and advisory services as may be agreed between us from time to time. These may be the subject of a separate engagement letter at our option. Where appropriate we will discuss and agree an additional fee for such work when it is commissioned by you. Examples of such work include:

• Dealing with all communications relating to your CIS returns addressed to us by HMRC or passed to us by you.
• Providing you with advice on CIS as and when requested. Where the advice is provided in writing, the information provided and the query raised will be set out with our response to you.

Where specialist advice is required on occasion, we may need to seek this from or refer you to appropriate specialists.

Changes in the law or practice or public policy

We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law, HMRC Practice, public policy or your circumstances.

We will accept no liability for losses arising from changes in the law, practice or policy or the interpretation thereof that are first published after the date on which the advice is given.

Your responsibilities 

You are legally responsible for:

• Ensuring that your CIS returns are correct and complete.
• Filing any returns by the due date.
• Making payment of CIS on time.

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

The signatory to the return cannot delegate this legal responsibility to others. The signatory agrees to check that returns we have prepared for you are complete before they approve and sign them.

To enable us to carry out our work you agree:

• That all returns are to be made on the basis of full disclosure.
• That you are responsible for ensuring that the information provided is accurate and complete. The CIS returns are prepared solely on the basis of the information provided by you and we accept no responsibility for any CIS liabilities arising due to inaccuracies or omissions in the information you provide which may lead to a misdeclaration on which penalties and interest may arise.
• And hereby authorise us to approach such third parties as may be appropriate for information we consider necessary to deal with the CIS returns.
• To provide us with all the records relevant to the preparation of your CIS returns as soon as possible after the return period ends. We would ordinarily need a minimum of three days before submission to complete our work. If the records are provided later or are incomplete or unclear thereby delaying the preparation and submission of the CIS return, we accept no responsibility for any “default surcharge” penalty that may arise.

You will keep us informed of material changes in circumstances that could affect your CIS obligations. If you are unsure whether the change is material or not you must still let us know so that we can assess its significance.

You will forward to us HMRC statements of account, copies of notices of assessment, letters and other communications received from HMRC in time to enable us to deal with them as may be necessary within the statutory time limits. Although HMRC have the authority to communicate with us when form 64-8 has been signed and submitted it is essential that you let us have copies of any correspondence received because HMRC are not obliged to send us copies of all communications issued to you.

You are responsible for bringing to our attention any errors, omissions or inaccuracies in your CIS returns which you become aware of after the returns have been submitted, in order that we may assist you to make a voluntary disclosure.

Our services as set out above are subject to the limitations on our liability set out in the engagement letter and in paragraph 18 of our standard terms and conditions of business. These are important provisions that you should read and consider carefully.

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