Sat Tax Limited
Service Schedules
These Service Schedules form part of the engagement framework between you and Sat Tax Limited and should be read together with:
- the Engagement Letter;
- the Standard Terms of Business;
- any written agreement confirming the particular work and fee basis; and
- any later written variation agreed between us.
Only the Service Schedule or Service Schedules relevant to work specifically agreed with you apply.
A Service Schedule describes the general nature, responsibilities and boundaries of a category of work. It does not mean that every item referred to within that Schedule is included in your engagement.
The specific work to be undertaken, together with the relevant fee or fee basis, will be agreed separately in writing. This may be confirmed by email, formal scope document or another written method agreed with you.
1. Schedule 1 — Self Assessment & Personal Tax
1.
Nature of the service
This Schedule applies where Sat Tax Limited has agreed to provide Self Assessment or other personal tax compliance support.
The service may relate to preparation and submission of a Self Assessment tax return, review of a return prepared elsewhere, correction of an earlier return or another specifically agreed personal tax matter.
The precise work included will be set out in the applicable Scope & Fee Confirmation.
2.
Work that may be included
Depending on the agreed scope, the service may include consideration and reporting of:
- employment income;
- taxable employment benefits;
- allowable employment expenses;
- self-employment income;
- savings income;
- dividends;
- pension income;
- State Pension and taxable state benefits;
- pension contribution relief;
- High Income Child Benefit Charge;
- Gift Aid;
- Marriage Allowance;
- student loan reporting;
- repayment claims;
- Self Assessment registration;
- straightforward corrections and amendments;
- straightforward personal tax calculations;
- routine HMRC correspondence directly connected with the agreed work.
Where a return contains substantive property, Capital Gains Tax, cryptoasset or HMRC disclosure work, the relevant additional Service Schedule may also apply.
3.
Self-employment
Where self-employment income is included within the agreed service, we may review records maintained by you, consider the appropriate tax treatment of income and expenditure, make reasonable tax adjustments and calculate the taxable profit or loss for inclusion in your personal tax return.
Unless expressly agreed otherwise, the service does not include maintaining your accounting records throughout the year, routine bookkeeping or preparation of standalone business accounts.
You remain responsible for maintaining sufficient underlying business records and for providing them in a form that allows the tax position to be determined.
4.
Foreign income and other incidental matters
Straightforward foreign income, Foreign Tax Credit Relief, pension matters, employee shares or RSU reporting may be included where:
- the underlying facts are sufficiently clear;
- the UK tax treatment falls within our competence;
- no substantive residence, treaty or overseas tax analysis is required; and
- the work has been included within the agreed scope.
The inclusion of foreign income within a UK tax return does not mean that Sat Tax Limited has undertaken to advise on overseas tax obligations, residence or treaty matters.
5.
Information and records
You must provide all information relevant to the return or agreed personal tax work.
Depending on your circumstances, this may include:
- employment and pension information;
- bank interest and dividend records;
- self-employment records;
- property information;
- investment and disposal records;
- pension contribution details;
- Gift Aid information;
- tax payments;
- prior tax returns;
- HMRC correspondence;
- other information relevant to income, gains, claims or reliefs.
You must tell us if you are aware of any source of income, gain, claim, relief or tax matter that has not been included in the information supplied.
6.
Preparation and professional review
Where we prepare a tax return, we will use the information and explanations provided to us together with any calculations or supporting work falling within the agreed scope.
We may raise questions where the information appears incomplete, inconsistent or unclear.
We are not responsible for independently verifying every item unless that verification forms part of the agreed work.
7.
Draft return and approval
Where Sat Tax Limited prepares a tax return, the draft return and relevant supporting information will be provided to you for review before submission.
You are responsible for checking that:
- your personal details are correct;
- all relevant sources of income and gains have been included;
- claims and reliefs are complete;
- the facts shown are accurate;
- nothing material has been omitted.
You must tell us promptly if anything appears incorrect or incomplete.
We will not normally submit the return until your written approval has been received.
8.
Submission
Where submission is included within the agreed scope, Sat Tax Limited will submit the approved return to HMRC after:
- the return has been approved by you;
- any required HMRC authority is in place;
- any invoice required to be paid before submission has been settled; and
- any other agreed submission condition has been satisfied.
9.
HMRC calculations and liabilities
We may provide calculations of the tax liability arising from the return.
You remain responsible for paying all tax, National Insurance, interest, payments on account and other liabilities by the applicable due dates.
HMRC may subsequently amend or query figures, process information differently or issue revised calculations.
10.
Amendments and corrections
Straightforward amendments or corrections may be undertaken where agreed.
If an earlier return contains a more substantial omission, several affected tax years or conduct requiring a disclosure to HMRC, the work may instead fall within the HMRC Disclosures & Enquiries Schedule.
11.
Key limitations
Unless specifically agreed, this service does not include:
- routine bookkeeping;
- standalone accounts preparation;
- company accounts;
- Corporation Tax;
- VAT compliance;
- payroll;
- partnership returns;
- trusts or estates;
- specialist residence or treaty advice;
- complex international tax;
- legal advice;
- regulated financial or investment advice.
2. Schedule 2 — Property Tax
1.
Nature of the service
This Schedule applies where Sat Tax Limited has agreed to undertake UK personal tax work relating to rental property, property income or the disposal of property.
The scope may relate to annual rental reporting, a particular property transaction or a defined property-tax issue.
2.
Rental income
Where rental income reporting is included, the service may include:
- rental income calculations;
- allowable and disallowable expenditure;
- repairs and maintenance;
- distinction between revenue and capital expenditure;
- residential finance cost relief;
- property losses;
- jointly owned property;
- Rent-a-Room Relief;
- short-term letting;
- long-term letting;
- property business commencement or cessation;
- amendments or corrections.
3.
Short-term and holiday letting
Where short-term letting is included, the work may involve income received through platforms such as Airbnb or Booking.com and the associated costs of providing the accommodation.
The tax treatment will be considered by reference to the law applying for the relevant period and the actual facts of the letting activity.
We do not provide business, commercial or legal advice concerning the operation of the property itself.
4.
Property disposals
Where a property disposal is included, the service may include:
- Capital Gains Tax calculations;
- acquisition and disposal costs;
- enhancement expenditure;
- Private Residence Relief;
- capital losses;
- relevant ownership history;
- statutory UK property disposal reporting;
- Self Assessment reporting where required.
5.
Ownership
Our tax work is based on the legal and beneficial ownership position provided to us.
We may consider the tax treatment resulting from an established ownership position.
We do not determine disputed or uncertain legal ownership or beneficial ownership.
Where ownership is unclear or disputed, you may need to obtain appropriate legal advice before we can complete the tax work.
6.
Jointly owned property
Where property is jointly owned, you must tell us:
- who owns the property;
- the legal ownership proportions;
- the beneficial ownership proportions, where relevant;
- whether any relevant declaration or agreement exists;
- whether the ownership arrangement changed during the period concerned.
We will base the tax reporting on the ownership information provided unless another basis has been specifically established.
7.
Non-resident landlords and overseas property
Straightforward UK reporting may be accepted where:
- residence status has already been established;
- the applicable taxing rights are clear;
- no substantive treaty analysis is required; and
- the work otherwise falls within our competence and agreed scope.
This service does not include determining tax residence or advising on overseas tax obligations unless specifically agreed and within competence.
8.
Information and records
Depending on the work agreed, you may need to provide:
- rental statements;
- tenancy records;
- platform statements;
- expense records;
- mortgage interest information;
- purchase completion statements;
- sale completion statements;
- details of improvement expenditure;
- ownership documentation;
- dates of occupation and letting;
- previous tax returns;
- relevant HMRC correspondence.
You remain responsible for ensuring that the information supplied covers all relevant properties and periods.
9.
Repairs and capital expenditure
The distinction between repairs, improvements and other capital expenditure is fact-sensitive.
Where this forms part of the agreed work, we will consider the available evidence and the nature of the expenditure.
Where invoices or other evidence are insufficient to establish the treatment, we may request further information or explain any limitation affecting the calculation.
10.
Valuations
Sat Tax Limited does not provide specialist property valuation services.
Where a tax calculation depends materially on a market value, you may need to obtain a suitable independent valuation.
We may use a valuation provided by you or another appropriate source where it is reasonable to do so, but our use of that valuation does not amount to an independent valuation opinion.
11.
Reporting and approval
Where we prepare a property-related return or calculation for submission to HMRC, you must review and approve the relevant figures and factual information before submission.
12.
Key limitations
Unless specifically agreed, this service does not include:
- SDLT;
- conveyancing;
- legal ownership advice;
- disputed beneficial ownership work;
- specialist property valuations;
- mortgage advice;
- property investment advice;
- routine property bookkeeping;
- property management;
- overseas tax advice.
3. Schedule 3 — Capital Gains Tax
1.
Nature of the service
This Schedule applies where Sat Tax Limited has agreed to calculate, review or report a Capital Gains Tax position for an individual.
The work may relate to a single disposal, several transactions or Capital Gains Tax reporting within Self Assessment.
2.
Work that may be included
Depending on the scope agreed, the service may include:
- shares and investment disposals;
- Section 104 pooling;
- same-day matching;
- 30-day matching;
- property disposals;
- cryptoasset disposals;
- other chargeable personal assets;
- capital losses;
- brought-forward losses;
- negligible value claims;
- rights issues;
- bonus issues;
- straightforward share reorganisations;
- connected-person disposals;
- gifts and transfers;
- chattels;
- amendments and corrections;
- Self Assessment reporting;
- statutory Capital Gains Tax reporting.
3.
Reliefs
Where appropriate and within competence, the agreed work may include consideration of relevant reliefs.
This may include:
- Private Residence Relief;
- Business Asset Disposal Relief;
- straightforward EIS or SEIS interactions;
- straightforward share-for-share exchanges;
- other reliefs falling within the agreed personal-tax scope.
The availability of a relief depends on the relevant statutory conditions and the factual evidence available.
4.
Acquisition history
Capital Gains Tax calculations frequently depend on historical acquisition information.
You are responsible for providing sufficient records to establish, where relevant:
- acquisition dates;
- acquisition costs;
- previous transfers;
- corporate actions;
- ownership changes;
- enhancement expenditure;
- relevant historic elections or claims.
5.
Shares and investments
Where shares or investments are involved, you must provide appropriate transaction histories and details of relevant corporate actions.
Tax certificates or platform summaries may not always contain sufficient information to calculate the Capital Gains Tax position.
Where detailed reconstruction is required, this may constitute Additional Work.
6.
Valuations
Sat Tax Limited does not provide specialist independent valuation services.
Where the tax rules require market value, and that value is material or uncertain, an appropriate independent valuation may be required.
We may use a valuation supplied by you or another suitable source where professionally appropriate, but we do not accept responsibility for the valuation itself unless valuation work has been expressly agreed and is within our competence.
7.
Gifts and connected persons
Where a disposal is not made at arm’s length, market-value rules may apply.
You must tell us where a transaction involves:
- a family member;
- a connected person;
- a gift;
- consideration materially different from normal market value;
- another arrangement which may affect the tax treatment.
8.
Pre-disposal work
Where specifically agreed, we may explain the UK tax consequences of a proposed disposal or transfer.
We do not advise whether a transaction should be undertaken for commercial, investment or financial reasons.
9.
Incomplete historic records
Where historic acquisition records are unavailable, we will consider what evidence is available and whether a reasonable tax position can be established.
We are not required to make unsupported assumptions simply to produce a calculation.
Additional work may be required where historic transactions need to be reconstructed.
10.
Approval and submission
You are responsible for reviewing and approving the factual information and calculations prepared for you.
Where Sat Tax Limited makes a submission to HMRC, submission will take place only where the agreed submission requirements have been satisfied.
11.
Key limitations
Unless expressly agreed, this service does not include:
- complex corporate restructuring;
- complex company reorganisations;
- specialist employee-share-scheme advice;
- specialist valuations;
- complex international CGT advice;
- legal advice;
- regulated investment or financial advice.
4. Schedule 4 — Cryptoasset Tax
1.
Nature of the service
Cryptoasset Tax work may include one or more of the following areas:
- Crypto Tax Returns;
- Crypto Reconciliation;
- Crypto Disclosures;
- HMRC Crypto Enquiries.
The specific area or areas included will be confirmed in the Scope & Fee Confirmation.
Cryptoasset work can vary significantly in volume and complexity depending on the number of exchanges, wallets, platforms, protocols, transaction types and tax years involved.
2.
Crypto Tax Returns
A Crypto Tax Return service may include:
- review of relevant cryptoasset tax reports;
- calculation or review of cryptoasset gains and losses;
- consideration of cryptoasset income;
- consideration of other cryptoasset activity within the agreed scope;
- preparation of relevant tax figures;
- preparation of a Self Assessment return where agreed;
- submission to HMRC where included.
3.
Tax return versus reconciliation
A Crypto Tax Return does not automatically include a complete reconstruction or reconciliation of the underlying cryptoasset records.
Where the available data does not support a reasonable filing position, Crypto Reconciliation may be required before the return can be completed.
4.
Crypto Reconciliation
Crypto Reconciliation may include:
- review of exchanges;
- review of wallets;
- review of transaction histories;
- review of Koinly or other agreed tax software;
- identification of apparent missing data;
- transfer mismatches;
- negative balances;
- duplicate entries;
- classification or tagging issues;
- missing income;
- other apparent data anomalies.
5.
Limits of reconciliation
Reconciliation is a review of the data made available to us within the agreed scope.
It does not guarantee that:
- every historic transaction will be identified;
- every wallet will be identified;
- every exchange account will be identified;
- every classification error will be discovered;
- third-party data is complete;
- third-party tax software is inherently accurate.
You remain responsible for identifying all relevant platforms and activity.
6.
Client responsibility for crypto records
You must tell us about all relevant cryptoasset activity, including where applicable:
- exchanges;
- wallets;
- public wallet addresses;
- platforms;
- chains;
- protocols;
- staking;
- mining;
- rewards;
- airdrops;
- DeFi;
- lending;
- borrowing;
- liquidity arrangements;
- NFTs;
- bridging;
- token migrations;
- other relevant transactions or arrangements.
You must not deliberately omit platforms or activity because you consider them immaterial or believe they cannot be identified by HMRC.
7.
Third-party data and tax software
Cryptoasset tax software depends on the information imported into it and the classifications applied.
We may review software outputs, but software calculations are not accepted as correct solely because they have been generated by a recognised platform.
8.
Corrections following reconciliation
Unless expressly agreed otherwise, where reconciliation identifies matters requiring correction, you remain responsible for making the corrections or agreeing further work for Sat Tax Limited to undertake them.
9.
Crypto Disclosures
A Crypto Disclosure may include:
- identification of affected tax years;
- corrected calculations;
- tax calculations;
- interest calculations;
- penalty calculations;
- consideration of behaviour;
- disclosure schedules;
- disclosure narratives;
- submission to HMRC;
- ordinary post-submission correspondence.
10.
Disclosure information
You are responsible for providing a complete and truthful explanation of the circumstances giving rise to the original omission or error.
We will not knowingly submit a disclosure containing information that we believe to be materially misleading or unsupported.
11.
HMRC response
HMRC is not required to accept the calculations, behaviour assessment, penalty position or narrative submitted.
HMRC may ask questions, request evidence or reach a different conclusion.
No particular disclosure outcome is guaranteed.
12.
HMRC Crypto Enquiries
HMRC Crypto Enquiry work may include:
- review of HMRC correspondence;
- review of relevant tax returns;
- review of cryptoasset calculations;
- review of relevant underlying records;
- preparation of responses;
- correspondence with HMRC where authorised;
- supporting calculations;
- penalty representations;
- ordinary appeals;
- statutory reviews within HMRC’s administrative process.
13.
Expansion of enquiry scope
HMRC controls the direction and duration of an enquiry.
Where HMRC materially expands its information requests, introduces additional tax years or raises issues requiring significant reconciliation or reconstruction, the scope and fee may need to be revised.
14.
Koinly
Koinly access may be provided where relevant to agreed Cryptoasset Tax work.
Koinly access:
- is not a standalone service;
- is not a general client benefit;
- does not itself constitute professional tax review;
- may be removed when the agreed crypto work ends or at the practice’s normal annual access date.
Access will normally be removed on 5 April each year and may be restored where further Cryptoasset Tax work is agreed.
15.
Key limitations
Cryptoasset Tax does not include:
- investment advice;
- regulated financial advice;
- wealth management;
- legal advice;
- custody of cryptoassets;
- transaction execution;
- forensic blockchain tracing as standard;
- guarantees concerning the completeness of blockchain or third-party data;
- guarantees concerning third-party tax software;
- unsupported or speculative filing positions.
5. Schedule 5 — HMRC Disclosures & Enquiries
1.
Nature of the service
This Schedule applies where Sat Tax Limited has agreed to assist with a voluntary tax disclosure, historic tax correction, HMRC enquiry, compliance check or other agreed HMRC personal-tax matter.
The work will be limited to the matter specifically agreed.
2.
Voluntary disclosures
Disclosure work may include:
- establishing the relevant tax issue;
- identifying affected tax years;
- preparing or reviewing calculations;
- tax calculations;
- interest calculations;
- penalty calculations;
- consideration of behaviour;
- preparation of supporting schedules;
- preparation of disclosure narratives;
- submission to HMRC;
- ordinary post-submission correspondence.
3.
Matters that may be disclosed
Subject to competence and agreed scope, disclosures may relate to matters including:
- property income;
- investment income;
- capital gains;
- cryptoassets;
- self-employment income;
- other agreed personal-tax matters.
4.
Client explanation
You are responsible for giving us a complete and truthful account of the facts and circumstances which led to the error, omission or underpayment.
This is particularly important where HMRC’s penalty treatment may depend on behaviour.
5.
Supportable disclosures
We will not knowingly submit a disclosure which we consider materially inaccurate, misleading or unsupported by the available information.
Where the evidence is incomplete, we will consider whether a reasonable approach can be taken and whether assumptions or estimates can properly be used.
6.
HMRC enquiries and compliance checks
The service may include:
- reviewing HMRC correspondence;
- reviewing tax returns and supporting records;
- preparing written responses;
- corresponding with HMRC where authorised;
- dealing with information requests;
- preparing calculations and schedules;
- reviewing or challenging assessments;
- reviewing HMRC calculations;
- penalty representations;
- ordinary appeals;
- statutory reviews within HMRC’s administrative process;
- discovery assessments;
- similar agreed personal-tax matters.
7.
HMRC controls the enquiry
HMRC controls the statutory enquiry or compliance process.
We cannot guarantee:
- how long an enquiry will last;
- how much information HMRC will request;
- whether HMRC will accept a particular explanation;
- whether HMRC will accept a tax treatment;
- whether penalties will be reduced;
- whether HMRC will close the matter without adjustment.
8.
Expansion of scope
HMRC enquiry work can be unpredictable.
If HMRC materially expands the matter, introduces additional tax years, raises new technical issues or requests substantial additional records, we may need to revise the agreed scope and fee.
9.
Deadlines
You must provide all HMRC correspondence to us promptly.
You remain responsible for telling us about any deadline, response date, assessment or other time limit that you receive.
We are not responsible for deadlines that have not been notified to us or that fall outside the agreed work.
10.
Approval
Where we prepare a disclosure, formal response, appeal or other material submission, you may be asked to review and approve it before it is sent to HMRC.
You are responsible for ensuring that factual statements made on your behalf are complete and accurate.
11.
Escalation and excluded work
Sat Tax Limited does not act in:
- COP8 investigations;
- COP9 or Contractual Disclosure Facility matters;
- criminal tax investigations;
- tribunal proceedings;
- judicial review;
- litigation.
Where a matter moves into one of these areas, we may need to cease or restrict our involvement and recommend that appropriate specialist representation is obtained.
Where professionally appropriate, we may continue to assist an appointed specialist with factual or tax-computation matters falling within our competence.
6. Schedule 6 — Making Tax Digital for Income Tax
1.
Nature of the service
This Schedule applies where Sat Tax Limited has agreed to provide Making Tax Digital for Income Tax support for a sole trader, landlord or individual with qualifying income within the relevant statutory regime.
The specific annual scope and fee arrangements will be confirmed separately.
2.
Work that may be included
Depending on the service agreed, the work may include:
- considering whether MTD applies;
- registration or setup support;
- digital record-keeping guidance;
- review of the record-keeping method;
- quarterly submissions;
- review of quarterly figures;
- year-end Self Assessment;
- sole trader income;
- property income;
- corrections;
- commencement or cessation of an income source;
- exemption applications;
- routine HMRC correspondence connected with MTD.
3.
Ongoing service
MTD will normally operate as an ongoing service because quarterly and annual reporting obligations recur.
However, the existence of this Service Schedule does not automatically mean that Sat Tax Limited has been engaged for every future period.
The current annual service must remain agreed and active.
4.
Digital records
You remain responsible for maintaining the underlying digital records.
A suitable record-keeping method may include:
- an appropriate spreadsheet;
- compatible accounting or record-keeping software;
- another digital method agreed as suitable.
Sat Tax Limited does not require every client to use the same software.
5.
Templates and software access
Where appropriate, Sat Tax Limited may provide:
- a generic spreadsheet template;
- software access;
- guidance on a compatible workflow.
Providing a spreadsheet, template or software access does not mean that Sat Tax Limited assumes responsibility for maintaining the underlying records.
6.
Your record-keeping responsibilities
You must maintain records which are:
- sufficiently complete;
- understandable;
- maintained with sufficient regularity;
- capable of supporting quarterly submissions;
- capable of supporting the final annual tax position.
You remain responsible for entering the underlying income and expenditure information correctly unless bookkeeping has been separately agreed.
7.
Quarterly information
Quarterly submissions are based on information recorded during the relevant period.
The quarterly reporting process does not necessarily represent the final taxable profit or final tax liability for the year.
Year-end adjustments, tax treatments, reliefs and other matters may still need to be considered as part of the annual process.
8.
Information deadlines
You must provide or maintain records sufficiently early for the relevant quarterly or annual submission deadlines.
Where records are late, incomplete or unsuitable, we may be unable to make the submission by the relevant deadline.
9.
Poor or incomplete records
Where records are materially incomplete or poorly maintained, we may:
- ask you to correct them;
- explain the information required;
- pause the service;
- agree Additional Work;
- decline to make a submission where a reasonable reporting position cannot be supported.
10.
Software and system failures
MTD relies on HMRC systems and third-party software.
Temporary system failures, outages, API problems or other technical issues may affect submissions.
Where such an issue arises, we will take reasonable steps within the agreed scope but cannot guarantee the operation of HMRC or third-party systems.
11.
HMRC authority
Appropriate HMRC authority may be required where Sat Tax Limited is to make submissions or access relevant HMRC information on your behalf.
12.
Key limitations
Unless specifically agreed, MTD does not include:
- routine bookkeeping;
- ongoing bank reconciliation;
- raising sales invoices;
- purchase ledger maintenance;
- routine receipt processing;
- payroll;
- VAT compliance;
- standalone business accounts;
- general accounting;
- business management advice.
7. Schedule 7 — Additional Work
1.
Purpose
This Schedule applies where work is required outside the specific scope currently agreed or where bespoke work does not fall naturally within another Service Schedule.
Additional Work does not automatically form part of an existing engagement.
2.
Examples of Additional Work
Additional Work may include:
- bespoke tax confirmation letters;
- landlord or lender letters;
- one-off calculations;
- spreadsheet preparation;
- software setup or access support;
- further technical analysis;
- additional meetings;
- additional tax years;
- significant correction or reconstruction of records;
- recalculations caused by late or changed information;
- substantial additional HMRC correspondence;
- other agreed personal-tax support.
3.
Agreement
Where Additional Work is identified, we will normally explain:
- what additional work is required;
- why it falls outside the existing scope;
- the proposed fee or fee basis;
- any relevant timetable.
The work will normally be agreed in writing before it begins.
4.
Records requiring additional work
Additional Work may be required where records need significant:
- reconstruction;
- correction;
- reorganisation;
- categorisation;
- identification;
- investigation.
This may include cases involving substantial volumes of files which are duplicated, incomplete, poorly named or otherwise unstructured.
5.
Late or changed information
Where information changes after calculations or documents have been prepared, Additional Work may be required to revise the work already undertaken.
This may include recalculations, amended schedules, revised returns or additional correspondence.
6.
Limits of Additional Work
Additional Work does not permit Sat Tax Limited to undertake work outside its competence, professional permissions or defined practice scope.
This includes, among other matters:
- trusts and estates;
- Inheritance Tax;
- residence and complex international tax advice;
- SDLT;
- partnerships;
- company accounts;
- Corporation Tax;
- COP8;
- COP9;
- criminal tax investigations;
- tribunal work;
- litigation;
- legal advice;
- regulated financial advice;
- investment advice.
7.
Specialist referral
Where work is identified which falls outside Sat Tax Limited’s scope or competence, we may recommend that you seek advice from an appropriate specialist.
Any such specialist will normally be engaged separately by you unless another arrangement is expressly agreed.
8. General Application of the Service Schedules
1.
Relationship with the Scope & Fee Confirmation
These Service Schedules describe general service frameworks.
They do not replace the Scope & Fee Confirmation.
Where there is any uncertainty about whether a particular activity is included in an engagement, the Scope & Fee Confirmation should be read first to determine the specific work agreed.
2.
Relationship with the Standard Terms of Business
The Standard Terms of Business apply across the professional relationship and cover matters including:
- fees;
- payment;
- records;
- client responsibilities;
- deadlines;
- anti-money laundering;
- confidentiality;
- data protection;
- fee protection;
- complaints;
- liability;
- disengagement.
Those provisions apply to work undertaken under these Service Schedules unless expressly varied in writing.
3.
Multiple Service Schedules
More than one Service Schedule may apply to a single matter.
For example:
- a Self Assessment return containing substantial property work may require both Schedule 1 and Schedule 2;
- a return containing material cryptoasset work may require Schedule 1 and Schedule 4;
- an HMRC enquiry involving cryptoassets may require Schedule 4 and Schedule 5;
- MTD work for a landlord may require Schedule 2 and Schedule 6.
4.
No automatic future work
The application of a Service Schedule to one engagement does not automatically commission the same service for a future tax year or another matter.
Future substantive work must be separately agreed where required.
5.
Current website copies
Current standard versions of these Service Schedules may be published on the Sat Tax website for reference.
The contractual version applying to your professional relationship is the version issued to and accepted by you as part of your engagement, together with any later written variation properly incorporated into that engagement.