The general terms on which I work with clients.
These general Terms of Engagement set out the basis on which MR Accounting & Tax (“I”, “me”, “my”), operated by Marcin Rusiecki as a sole trader, provides accountancy and tax services to clients (“you”, “your”).
Before any work begins, I will issue you with a personal Letter of Engagement confirming the specific services agreed, the applicable fee, the relevant tax year or period, and the payment terms for your engagement. That letter, together with these general Terms of Engagement, forms the contract between us. Where there is any conflict between the two, your signed Letter of Engagement takes priority.
I provide the services set out in your Letter of Engagement — for example, Self Assessment tax returns, bookkeeping, VAT returns, payroll, or statutory accounts and Corporation Tax filings for micro limited companies. Any service not listed in your Letter of Engagement is not included and is expressly excluded from the engagement unless we agree otherwise in writing.
All services are performed in my capacity as a sole trader operating under the name MR Accounting & Tax, supervised by HMRC as an Accountancy Service Provider under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017).
To enable me to carry out the agreed services, you agree to:
You are responsible for the accuracy and completeness of the information you provide. I cannot be held liable for errors arising from incomplete or inaccurate information supplied by you.
I will:
I will not audit or independently verify the information you provide, unless we have expressly agreed to an audit or verification service.
The agreed fee for your engagement is set out in your Letter of Engagement. All fees are stated inclusive of VAT (I am not currently VAT-registered; this position will be reviewed and you will be notified of any change).
I reserve the right to suspend work if an invoice remains unpaid for more than 30 days. Any disbursements (for example, third-party fees for HMRC penalty appeals) will be charged at cost and invoiced separately.
I am registered with HMRC as an Accountancy Service Provider under MLR 2017. Before commencing work, I am required by law to verify your identity and the source of any funds. You will be asked to provide:
I am obliged to report to the National Crime Agency (NCA) if I know or suspect that you are or have been involved in money laundering or any other criminal activity. In such circumstances I may be prohibited by law from informing you that a report has been made. This obligation overrides any duty of confidentiality I owe you.
I process your personal data as a data controller under the UK General Data Protection Regulation (UK GDPR) and the Data Protection Act 2018. The personal data I hold about you is used solely for the purpose of providing the agreed services and complying with my legal obligations. Full details of how I collect, use, store, and protect your data, and your rights in relation to that data, are set out in my Privacy Notice.
My aggregate liability to you for any claim arising from or in connection with an engagement (whether in contract, tort, or otherwise) is limited to the total fees paid by you to me in the twelve months preceding the event giving rise to the claim.
I am not liable for any indirect, consequential, or special losses, including loss of profit, loss of data, or loss of business opportunity. I am covered by professional indemnity insurance.
If you are dissatisfied with any aspect of my service, please contact me in writing at contact@mraccounting.co.uk or 5 Darrell Road, Richmond, TW9 4LF. I will acknowledge your complaint within five working days and aim to resolve it within 28 days. If the matter is not resolved to your satisfaction, you may seek independent redress.
Either party may terminate an engagement by giving 30 days’ written notice. I may terminate immediately if you fail to pay an overdue invoice after 30 days, provide materially false or misleading information, or if I am required to do so for regulatory or ethical reasons.
Upon termination, you will pay all fees due for work completed up to the date of termination. I will return your records to you in an orderly manner and will cooperate with any incoming adviser.
These Terms of Engagement, and any Letter of Engagement issued under them, are governed by the laws of England and Wales. Any dispute arising out of or in connection with an engagement shall be subject to the exclusive jurisdiction of the courts of England and Wales.