1.     Mandates

These Mandate Terms and Conditions apply to any mandate granted to us in relation to your tax or accounting affairs.

They form part of our terms of engagement and should be read together with our Standard Terms and Conditions and any applicable engagement letter between you and us.

2.     Types of Mandates

We may act under different types of mandates. Each mandate is separate and limited to its specific purpose. No mandate extends beyond what we have agreed with you.

a. Filing Mandate. A filing mandate allows us to submit a tax return on your behalf. It applies to a specific tax year only and ends once the relevant filing has been completed. It does not include authority to receive correspondence, communicate with tax authorities or act beyond submitting the return. We rely on the information you provide and do not verify or audit that information unless we have agreed to do so.

b. Correspondence Mandate. A correspondence mandate allows us to receive correspondence from tax authorities on your behalf. It remains in place until it is revoked. It does not include authority to review, respond to or act on any correspondence. Receipt of correspondence by us does not mean that we have reviewed it or that we will take any action.

c. Representation Mandate. A representation mandate allows us to communicate and act on your behalf in relation to your tax or accounting affairs. It may be limited to a specific matter or tax year, or may otherwise remain in place until revoked.

We will only act where we have agreed to do so as part of a specific engagement. We may decline to act where no engagement has been agreed.

3.     No Obligation to Monitor or Act

We do not monitor your tax or accounting affairs, deadlines or correspondence on an ongoing basis unless we have agreed to do so.

You must not assume that we will review, track or act on any matter unless we have expressly agreed to do so as part of a specific engagement. This applies whether or not we receive correspondence or hold information relating to your affairs.

4.     Communications with Tax Authorities

Tax authorities may not always recognise, follow or apply a mandate granted to us. They may send correspondence directly to you, may not send it to us, or may communicate with you directly. We are not responsible for any failure by a tax authority to recognise or apply a mandate or for any consequences arising from this.

You remain responsible for reviewing any correspondence you receive and for informing us of anything that may require action.

5.     Client Responsibility

You remain responsible for your tax and accounting affairs, including reviewing correspondence, providing complete and accurate information, meeting deadlines and paying any taxes, penalties or interest due.

You must ensure that we are informed of any matters requiring action in sufficient time for us to consider and agree any engagement.

a. Filing Mandate. You are responsible for the content and accuracy of the tax return and for reviewing and approving the final version before submission.

You must provide all information and approval in sufficient time for us to prepare, review and submit the return before any deadlines. We are not responsible for any consequences arising from late approval or late provision of information.

We will normally submit the return by registered post (or an equivalent tracked service), but may use other methods where we consider this appropriate. We are not responsible for any delay, loss or failure in delivery once the return has been submitted, including where this is caused by postal services or other third parties. The use of registered or tracked delivery does not guarantee receipt or acceptance by the tax authorities.

We are not responsible for any failure by the tax authorities to acknowledge, process or act upon any filing, or for any errors, omissions or inaccuracies arising in their processing of the tax return.

b. Correspondence Mandate. We may receive correspondence from tax authorities on your behalf in paper or electronic form. We do not review or act on such correspondence unless we have agreed to do so as part of a specific engagement.

We may forward it to you using methods we consider appropriate. We are not responsible for any delay, failure or error in the receipt, transmission or forwarding of correspondence, including where this is caused by tax authorities or third parties.

We are not responsible for any delay or omission by a tax authority in sending correspondence to us, or for any correspondence sent directly to you.

You remain responsible for reviewing any correspondence and for informing us of anything that may require action. You must not assume that we are aware of or acting on any matter unless we have agreed to do so as part of a specific engagement.

c. Representation Mandate. A representation mandate allows us to communicate with and represent you before tax authorities. It does not create any obligation for us to monitor or act in relation to your tax or accounting affairs.

We will only act where we have agreed to do so in advance as part of a specific engagement. We may decline to act where no engagement has been agreed.

You remain responsible for informing us of any matters requiring action and for providing information and instructions in sufficient time for us to consider and agree any engagement.

6.     Fees

Filing Mandates are charged on a one-off basis and relate solely to the preparation and submission of a tax return for a specific tax year.

Correspondence Mandates are charged for an initial 12-month period from the effective date and will automatically renew for successive 12-month periods. Fees remain payable irrespective of the volume of correspondence received.

Representation Mandates are charged on an ad hoc basis as and when services are provided pursuant to a specific engagement.

7.     Revocation of Mandates

A mandate may be revoked by either party at any time by giving notice in accordance with Section 14 of our Standard Terms and Conditions.

Correspondence Mandates. If you revoke a correspondence mandate, fees paid or payable in respect of any current period remain due and are non-refundable, including where notice is not given sufficiently in advance of the relevant renewal date to prevent renewal. If we revoke a correspondence mandate, we will refund any fees paid in advance on a pro rata basis for the unexpired portion of the relevant period.

We are not responsible for any delay by a tax authority in processing a revocation, or for any correspondence or actions arising after revocation or where a tax authority continues to send correspondence to us.