Provision of services

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General

Symbiotic Tax Consulting (R&D Specialists) Ltd ("the Company") is under the control of James O Doggett FCCA CTA. James is a Chartered Certified Accountant whose ACCA (www.accaglobal.com) registration number is 0651870. He is also a Chartered Tax Advisor whose Chartered Institute of Taxation ("CIOT") (www.tax.org.uk) registration number is 161255. 

 

James holds his Practising certificate with the ACCA and the Company is registered with the ACCA under Firm ID Number: 2758106. The means the Company is registered with the ACCA to provide and carry out tax services under their supervision.

 

For the purposes of the Money Laundering legislation the Company is supervised by the ACCA and we carry out all identification obligations in line with published Money Laundering legislation and in line with the guidance of our Regulator.

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Our Company registration number is 08196324

Our VAT number is GB 141 0605 63

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Professional Indemnity Insurers

The Company's professional indemnity insurance (for any single claim up to £1.5 million) is underwritten by Aviva Corporate and Speciality Risk, Aviva Insurance Ltd, Level 18, St Helens, 1 Undershaft, London, EC3P 3DQ (Policy number: 100633074CCI). 

 

Aviva Insurance Ltd is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority. More information on our insurer can be found here: https://aviva.co.uk/

 

The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada and excludes any action for a claim brought in any court in the United States or Canada.

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Updated as at July 2020

 

 

Terms of Business

 

Applicable law

Any engagement we enter into shall be governed by, and construed in accordance with, English law.  The Courts of England shall have exclusive jurisdiction in relation to any claim, dispute or difference concerning the engagement (including the firm’s terms of business) and any matter arising from it.  Each party irrevocably waives any right it may have to object to an action being brought in those Courts, to claim that the action has been brought in an inconvenient forum, or to claim that those Courts do not have jurisdiction.

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Persons who are not party to an agreement shall have no rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of that agreement.  This clause does not affect any right or remedy of any person which exists or is available otherwise than pursuant to that Act.

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The advice we give you as party to an agreement is for your sole use and is confidential to you and will not constitute advice for any third party to whom you may communicate it.  We will accept no responsibility to third parties for any aspect of our professional services or work that is made available to them.

 

Quality of service

We aim to provide you with a fully satisfactory service and James Doggett as principal will seek to ensure that this is so.  We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you.  If we do not answer your complaint to your satisfaction you may of course take up the matter with the Association of Chartered Certified Accountants (“ACCA”) by whom we are regulated.

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Client monies

We are not authorised to hold money on your behalf and as such do not offer any such service to clients in this regard. Where we may receive money on your behalf we will endeavour to immediately pass this to you (at the latest) within three business days.

 

Fees

Our fees (unless otherwise specifically agreed or contingent upon an outcome (as stated in the specific fees section of our letter of engagement)) are computed on the basis of the time spent on your affairs by the Company's directors and our staff, based upon the levels of skill and responsibility involved.  Unless otherwise agreed, our fees will be billed at appropriate intervals during the course of the year and will be due on presentation.

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If it is necessary to carry out work outside the responsibilities outlined in our agreement letter it will involve additional fees. We will communicate to your where this is the case and advise you in writing of the additional charges for your approval prior to carrying out the additional work.  Our fees will exclude out of pocket expenses.  Out of pocket expenses (plus VAT (if applicable)) will be billed as incurred for reimbursement by you once they have been agreed with you. Charging out Out of Pocket expenses is at our discretion but we will always agree them with you in advance.

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Invoices are payable in full in line with the agreed terms under the terms of engagement. Where our fee is contingent, our agreements contingent fee terms will govern when the sum(s) are payable either in part or full.

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Our terms relating to payment of amounts invoiced and not covered by standing orders, where appropriate, are strictly 7 days net from date of invoice. We reserve the right for interest to be charged on all overdue debts at the rate of 8% per annum, or at the rate for the time being applicable under the Late Payment of Commercial Debts (Interest) Act 1998, whichever is the higher.

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It is our normal practice that we will in the case of any funds received on your behalf have a right to exercise a lien to the extent of any costs which we are owed (including any element of VAT) and which are outstanding. We will upon offset notify you of this and (once the outstanding costs have been settled)within 7 days refund to your account any amount which remains due to you. You should not enter into any agreement with us if you have any grounds on which you object to our exercising this right over amounts we receive on your behalf. Your conducting business with us and signing our engagement letter means you are accepting these terms. You therefore grant us authority to exercise our right of lien for offset of our costs from amounts we receive on your behalf.

 
Retention of and access to records

During the course of our work we will collect information from you and others acting on your behalf and will return any original documents to you following the preparation of your tax report, returns and supporting computations.

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Whilst certain documents may legally belong to you, we intend to destroy correspondence and other papers that we store which are more than seven years old, other than documents which we consider to be of continuing significance. If you require retention of any document, you must notify us of that fact in writing.

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Proceeds of Crime Act 2002 and Money Laundering Regulations 2007

In common with all accountancy and legal practices, we are required by the Proceeds of Crime Act 2002 and the Money Laundering Regulations 2007 to:

•    have due diligence procedures for the identification of all clients;
•    maintain appropriate records of evidence to support customer due diligence; and
•    report in accordance with the relevant legislation and regulations.

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Electronic communication

Internet communications are capable of data corruption and therefore we do not accept any responsibility for changes made to such communications after their dispatch.  It may therefore be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it.  We do not accept responsibility for any errors or problems that may arise through the use of internet communication and all risks connected with sending commercially sensitive information relating to your business are borne by you. If you do not agree to accept this risk, you should notify us in writing that e-mail is not an acceptable means of communication.

 

It is the responsibility of the recipient to carry out a virus check on any attachments received.

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Data Protection Act 1998

We may obtain, use, process and disclose personal data about you in order that we may discharge the services agreed under our service agreement, and for other related purposes including updating and enhancing client records, analysis for management purposes and statutory returns, crime prevention and legal and regulatory compliance.  We confirm when processing data on your behalf that we will comply with the relevant provisions of the Data Protection Act 1998.

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Confidentiality

Where you give us confidential information, we confirm that we shall at all times keep it confidential, other than as required by law or as provided for in regulatory, ethical or other professional statements relevant to our engagement.

  

External review

As part of our ongoing commitment to providing a quality service, our files are periodically reviewed by an independent regulatory or quality control body. These reviewers are highly experienced and professional people and, of course, are bound by the same rules for confidentiality as us.

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Professional rules and practice guidelines

We will observe and act in accordance with the bye-laws, regulations and Code of Ethics of the ACCA and accept instructions to act for you on this basis.  In particular you give us the authority to correct errors made by HMRC where we become aware of them. We will not be liable for any loss, damage or cost arising from our compliance with statutory or regulatory obligations. You can see copies of these requirements in our offices. The requirements are also available at: