SCHEDULE OF SERVICES

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

Recurring compliance work – accounts

1. We will prepare the company accounts in accordance with FRS 105, generally accepted accounting standard from the books, accounting records and other information and explanations provided to us by you and/or by others on your behalf.

2. We will complete the writing up of your books and records in so far as they are incomplete when presented to us. These will be from the accounting information and records you supply.

3. We will not be carrying out any audit work as part of this assignment and accordingly will not verify the assets and liabilities of the company, nor the items of expenditure and income. To carry out an audit would entail additional work to comply with International Standards on Auditing so that we could report on the truth and fairness of the financial statements. Accordingly, we shall not seek any independent evidence to support the entries in the accounting records, or to prove the existence, ownership or valuation of assets or completeness of income, liabilities or disclosure in the accounts. Nor shall we assess the reasonableness of any estimates or judgements made in the preparation of the accounts. Consequently, our work will not provide any assurance that the accounting records are free from material misstatement, irregularities or error. We would also like to emphasise that we cannot undertake to discover any shortcomings in your systems or irregularities on the part of your employees.

4. Once we have issued our report we have no further responsibility in relation to the accounts for that financial year. However, we expect that you will inform us of any material event occurring between the date of our report and that of the annual general meeting that may affect the accounts.

Ad hoc and advisory work

5. Where you have instructed us to do so we will provide such other taxation ad hoc and advisory services as may be agreed between us from time to time. These services will be subject to the terms of this engagement letter and standard terms and conditions of business unless we decide to issue a separate engagement letter. An additional fee may be charged for these services. Examples of such work include:

● Advising on ad hoc transactions and queries (including telephone conversations).

6. Where specialist advice is required, on occasions we may need to seek this from or refer you to appropriate specialists. We will only do this when instructed by you.

Changes in the law or practice or in public policy

7. 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 or practice or in public policy or your circumstances.

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

Your responsibilities

9. You are required by statute to prepare accounts (financial statements) for each financial year, which give a true and fair view of the state of affairs of the company and of its profit or loss for that period. In preparing those accounts you must:

(a) Select suitable accounting policies and then apply them consistently.

(b) Make judgements and estimates that are reasonable and prudent.

(c) Prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.

10. It is your responsibility to keep proper accounting records that disclose with reasonable accuracy at any particular time the financial position of the company. It is also your responsibility to safeguard the assets of the company and to take reasonable steps for the prevention of and detection of fraud and other irregularities with an appropriate system of internal controls.

11. You are also responsible for making available to us, as and when required, all the accounting records and all other relevant records and related information, including minutes of members’ meetings.

12. To enable us to carry out our work you agree to:

(a) keep proper accounting records that disclose with reasonable accuracy at any particular time the financial position of the business;

(b) make available to us, as and when required, all the company’s accounting records and all other relevant records and related prepare a record of capital introduced and all financial transactions undertaken by the directors;

(c) maintain records of all receipts and payments of cash;

(d) maintain records of invoices issued and received;

(e) reconcile balances monthly/annually with the bank statements; and

(f) prepare details of the following at the year end: stocks and work in progress; fixed assets; amounts owing to suppliers; amounts owing by customers; and accruals and prepayments.

13. As part of our normal procedures we may request you to provide written confirmation of any oral information and explanations given to us during the course of our work.

14.

(a) If you provide digital services to consumers in the European Union you are responsible for either registering for VAT in that member state or registering for VAT Mini One Stop Shop (MOSS) in the UK.

(b) You are responsible for employment taxes, pensions (including auto-enrolment) and the assessment of the tax status of your workers. If you do not understand what you need to consider or action you need to take, please ask us. We will not be in a position to assist you in complying with your responsibilities if we are not engaged to provide such a service. We are not responsible for any penalty that is incurred.

15. Our services as detailed 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.

COMPANIES

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

Recurring compliance work

1. For the purpose of the delivery of the company’s tax return, we will use commercial software to apply XBRL tags to items in the accounts as we consider appropriate for the purposes of submission, for tax purposes, of the accounts in iXBRL via the Government Gateway.

2. We will, to the extent we consider necessary, manually amend or apply tags where the software has not applied automatic tagging or where we consider any automatic tagging to have been inappropriate.

3. We will provide you with copies of the iXBRL information, which will show the tagging applied, for your approval.

4. We will prepare the company’s corporate tax self-assessment (CTSA) return. After obtaining written evidence of the approval of the nominated director, we will submit it to HMRC.

5. We will prepare the corporation tax computation and supporting schedules required for preparation of the company tax return from accounts, information and explanations provided to us on your behalf.

6. We will tell you how much tax the company should pay and when. Where instructed by you, we will advise on the interest and penalty implications if corporation tax is paid late. Where taxable losses are involved, we will advise you of the options available and, where appropriate, we will initiate repayment claims.

7. We will inform you if instalment payments of corporation tax are due for an accounting period and the dates they are payable. We will calculate the quarterly instalments that should be made on the basis of information supplied by you by the date agreed.

8. We will advise you as to possible tax return-related claims and elections arising from information supplied by you. Where instructed by you, we will make such claims and elections in the form and manner required by HMRC.

9. Ad hoc queries by way of telephone and email enquiries are not routine compliance and may result in additional fees. As indicated below, where appropriate we will aim to discuss and agree additional fees but it may not always be possible to agree these in advance and we reserve the right to charge you an additional fee for these queries.

Ad hoc and advisory work

10. Where the nominated director has instructed us to do so we will provide such other taxation ad hoc and advisory services as may be agreed between us from time to time. These services will be subject to the terms of this engagement letter and standard terms and conditions of business unless we decide to issue a separate engagement letter. An additional fee may be charged for these services. Examples of such work include:

● advising on ad hoc transactions and queries (including telephone conversations), preparing and submitting information in the relevant format to HMRC and calculating any related tax liabilities;

● advising you when corporation tax is due on loans by the company to directors or shareholders or their associates, and calculating the payments due or the amount repayable when the loans are repaid;

● advising you on and preparing enhanced expenditure claims and reliefs, including those relating to research and development;

● advising you on and preparing detailed capital allowance claims relating to buildings and renovation, including the analysis of expenditure;

● dealing with any enquiry opened into the company’s tax return or tax affairs by HMRC; and

● preparing any amended returns that may be required and corresponding with HMRC as necessary.

11. Where specialist advice is required on occasion, we may need to seek this from or refer you to appropriate specialists. We will only do this when instructed by the nominated director.

Changes in the law or public policy and practice

12. 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 or public policy and practice or your circumstances.

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

Your responsibilities

14. You are legally responsible for:

(a) ensuring that the CTSA return (including XBRL tags and iXBRL file) is correct and complete;

(b) filing any returns by the due date; and

(c) paying tax on time.

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

15. Legal responsibility for approval of the return cannot be delegated to others. The nominated director agrees to check that the forms that we have prepared for you are complete before they approve them.

16. To enable us to carry out our work, you agree:

(a) to provide us with approved accounts for the company. It is the responsibility of the directors collectively to produce accounts which give a true and fair view and we can only provide tagging services where the accounts have been prepared on this basis

Where the accounts are not supplied in a format that is compatible with our iXBRL software we will convert the figures, which may be subject to an additional fee. This will be discussed and agreed with you in advance.

(b) that all returns are to be made on the basis of full disclosure of all sources of income, charges, allowances and capital transactions

(c) to provide full information necessary for dealing with the company’s affairs; we will rely on the information and documents being true, correct and complete and will not audit the information or those documents

(d) to authorise us to approach such third parties as may be appropriate for information that we consider necessary to deal with the company’s affairs

(e) to provide us with information in sufficient time for the company’s CTSA return to be completed and submitted by the selected date following the end of the tax year. In order that we can do this, we need to receive all relevant information within 5 months after the financial year end date. Where feasible, we may agree to complete your return within a shorter period but may charge an additional fee of for so doing

(f) to provide information on matters affecting the company’s tax liability for the accounting period in respect of which instalments are due at least four weeks before the due date of each instalment. This information should include details of trading profits and other taxable activities up to the date the information is provided, together with estimates to the end of the accounting period

(g) to provide us with information on advances or loans made to directors, shareholders or their associates during an accounting period, and any repayments made or write-offs authorised at the latest within three months of the end of the relevant accounting period.

17. You will keep us informed of material changes in circumstances that could affect the tax liabilities of the company. If the directors are unsure whether the change is material or not, please let us know so that we can assess its significance.

18. Where you wish us to deal with HMRC communications you will forward to us all communications received from HMRC such as HMRC statements of account, copies of notices of assessment and letters. These must be provided in time to enable us to deal with them as may be necessary within the statutory time limits. It is essential that you let us have copies of any correspondence received because HMRC is not obliged to send us copies of all communications issued to you.

19. The work carried out within this engagement will be in respect of the company’s tax affairs. Any work to be carried out for the directors on a personal basis will be set out in a separate letter of engagement.

20. (a) If you provide digital services to consumers in the European Union you are responsible for either registering for VAT in that member state or registering for VAT Mini One Stop Shop (MOSS) in the UK.

21. Our services as detailed 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, which you should read and consider carefully.

PAYROLL SERVICES

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

Recurring compliance work

1. We will prepare your UK payroll for each payroll period to meet UK employment tax requirements specifically:

(a) calculating the pay as you earn (PAYE) deductions including at the Scottish rate of income tax if applicable;

(b) calculating the employees’ national insurance contributions (NIC) deductions;

(c) calculating the employer’s NIC liabilities;

(d) calculating statutory payments – for example, statutory sick pay and/or statutory maternity pay;

(e) calculating reclaims of statutory payment – for example, maternity payments;

(f) calculating employee and employer pension contributions for employees and workers who are members of workplace pension schemes (including those who are auto-enrolled) on the basis of the information your provide;

(g) claiming employment allowance;

(h) calculating, if appropriate, apprenticeship levy;

(i) calculating other statutory and non-statutory deductions; and

(j) submitting information online to HMRC under real-time information (RTI) for PAYE.

2. We will prepare and send to you the following documents before the time of payment through the payroll or due date for delivering information to HMRC:

(a) payroll summary report showing the reconciliation from gross to net for each employee and all relevant payroll totals

(b) [the data included within each] full payment submission (FPS) for taxable pay and payrolled benefits for each employee.

(c) a payslip for each employee unless not required;

(d) a P45 for each leaver;

(e) a report showing your PAYE and NIC liability student loan and apprenticeship levy and due date for payment; and

(f) a report showing pension contributions payable in respect of each employee to the respective workplace pension scheme(s) of which they are members and the due date(s) for payment.

3. We will submit FPSs online to HMRC on the basis of the data provided, by you. FPSs must reach HMRC normally on or before the payday. You must ensure that the data provided to us is complete and accurate, and your attention is drawn to your legal responsibilities as set out at paragraphs 14 and 15 below.

4. For each tax month we will prepare, where appropriate, an employer payment summary (EPS) from the information and explanations that you provide to us. (Examples of EPS data include statutory payments, employment allowance, Construction Industry Scheme deductions, apprenticeship levy allowance allocated to the PAYE scheme, apprenticeship allowance payable to date and confirmation that no payments were made to employees.)

5. We will submit EPSs on the basis of the data provided by you. (EPSs must reach HMRC by the 19th of the month following the tax month to which they relate). You must ensure that the data provided to us is complete and accurate, and your attention is drawn to your legal responsibilities as set out at paragraphs 14 and 15 below.

6. At the end of the payroll year we will:

(a) prepare the final FPS (or EPS) and submit this to on the basis of the data provided by you. (The final FPS (or EPS) for the year must reach HMRC by 19 April following the end of the tax year.) You must ensure that the data provided to us is complete and accurate and your attention is drawn to your legal responsibilities as set out at paragraphs 16 and 17 below

(b) prepare and send to you form P60 for each employee on the payroll at the year-end so that you can give them to employees by the statutory due date of 31 May following the end of the tax year

(c) give you details of the class 1A NIC on payrolled BiK, which will need to be accounted for on form P11D(b) and the due date for payment

7. We will submit national insurance number (NINO) verification requests as appropriate to verify or obtain a NINO for a new employee.

8. Note that we will only deal with the nominated person within the organisation. Any enquiries from individual employees concerning their wages or other payroll details will be referred back to that responsible person.

9. Ad hoc queries by way of telephone and email enquiries are not routine compliance and may result in additional fees. As indicated below, where appropriate we will aim to discuss and agree additional fees but it may not always be possible to agree these in advance and we reserve the right to charge you an additional fee for these queries.

Ad hoc and advisory work

10. Where you have instructed us to do so we will provide such other taxation ad hoc and advisory services as may be agreed between us from time to time. These services will be subject to the terms of this engagement letter and standard terms and conditions of business unless we decide to issue a separate engagement letter. An additional fee may be charged for these services. Examples of such work include:

● advising on ad hoc transactions (for example, termination payments to employees) and queries (including telephone conversations), preparing and submitting information in the relevant format to HMRC and calculating any related tax and NIC liabilities;

● dealing with any compliance check or enquiry by HMRC into the payroll returns;

● preparing and submitting any amended returns or data for previous tax years and corresponding with HMRC as necessary;

● helping with setting up and administering workplace pension schemes, including referring you to appropriate specialists where necessary;

● preparing and submitting returns P11D and P11D(b) for employee BiK and expenses, and advising on the payment of associated class 1A NIC (such work if undertaken is covered in a separate schedule of services);

● assisting you in the operation of the Construction Industry Scheme (CIS) for subcontractors;

● conducting PAYE, and benefits and expenses health checks; and

● helping you to allocate apprenticeship levy allowance across your different PAYE schemes/group companies/connected charities.

11. Where specialist advice is required on occasion, we may need to seek this from or refer you to appropriate specialists. We will only do this when instructed by the nominated person.

Changes in the law or public policy and practice

12. 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 or public policy and practice or your circumstances.

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

Your responsibilities

14. You are legally responsible for:

(a) ensuring that the data in your payroll submissions is correct and complete;

(b) making any submissions by the due date;

(c) paying tax and NIC on time.

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

15. Employers cannot delegate this legal responsibility to others.

16. You are responsible for maintaining your employees’ information, including any changes to the employees’ bank account details.

17. To enable us to carry out our work you agree:

(a) that all information required to be delivered online is submitted on the basis of full disclosure;

(b) to provide full information necessary for dealing with your payroll affairs and workplace pension scheme contributions; we will rely on the information and documents being true, correct and complete, and will not audit the information or those documents;

(c) to agree with us the name[s] of the person[s] authorised by you to notify us of changes in employees and in rates of pay. We will process the changes only if notified by that/those individual[s];

(d) to advise us in writing of changes of payroll pay dates and workplace pension scheme contribution dates;

(e) to notify us at least [ 5 ] working days prior to the payroll pay date of all transactions or events that may need to be reflected in the payroll for the period, including details of:

● all new employees (including full names, address, date of birth, gender, national insurance number) and details of their remuneration packages

● all leavers and any termination payments

● all changes to remuneration packages

● all pension scheme changes

● all changes to benefits and expenses reportable under an existing payrolling benefits and expense online service registration

● irregular and/or ad hoc payments and the dates to be paid;

(f) to provide the data required to complete

● in-year FPS by at least [ 5 ] working days prior to payroll pay dates so that they can be submitted on or before payday, or as agreed with us

● in-year EPS by at least [ 5] days prior to 19th of the month following the tax month

● final FPS (or EPS when applicable) for the year at least [ ] days prior to 19 April following the end of the tax year

● EYU within [ 5 ] days;

(g) to authorise us to approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs.

18. You will keep us informed of material changes in circumstances that could affect the payroll. If you are unsure whether the change is material or not, please let us know so that we can assess its significance.

19. Where you wish us to deal with HMRC communications you will forward to us all communications received from HMRC. These must be provided in time to enable us to deal with them as may be necessary within the statutory time limits. It is essential that you let us have copies of any correspondence received because HMRC is not obliged to send us copies of all communications issued to you.

20. If the information required to complete the payroll services set out above is received later than the dates specified above or agreed with us, we will still endeavour to process the payroll and returns to meet the agreed payroll date and filing deadlines but we will not be liable for any costs or other losses arising if the payroll is late or the returns are filed late in these circumstances. We may charge an additional fee of £[ ] for work carried out in a shorter time period.

21. Our services as detailed 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, which you should read and consider carefully.

22. You must also refer to the attached schedule confirming data processing details.

VAT RETURNS

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

Recurring compliance work

1. We will prepare your quarterly VAT returns on the basis of the information and explanations supplied by you. The first such return to be prepared by us will be the return for the period ending [date].

2. 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 VAT is paid late.

3. We will forward to you the completed return calculations for you to review before you provide written evidence of your approval, for onward transmission by us to HMRC.

4. When your VAT return calculations need to be uploaded to HMRC to comply with the “Making Tax Digital” (MTD) regulations, you must ensure that you use functionally compatible software and/or spreadsheets that are digitally linked to the accounts software and which can be submitted to HMRC via an application programme interface (API). If you require us to upload your VAT return calculations in accordance with the MTD requirements, you must provide us with all the necessary digital links to submit all the transaction records that are required by HMRC, together with confirmation that your digital records are complete and accurate.

5. Ad hoc queries by way of telephone and email enquiries are not routine compliance and may result in additional fees. As indicated below, where appropriate we will aim to discuss and agree additional fees but it may not always be possible to agree these in advance and we reserve the right to charge you an additional fee for these queries.

Ad hoc and advisory services

6. Where you have instructed us to do so, we will provide such other taxation ad hoc and advisory services as may be agreed between us from time to time. These services will be subject to the terms of this engagement letter and standard terms and conditions of business unless we decide to issue a separate engagement letter. An additional fee may be charged for these services. Examples of such work include:

● advising on ad hoc transactions and queries (including telephone conversations), preparing and submitting information in the relevant format to HMRC and calculating any related tax liabilities;

● reviewing and advising on a suitable partial exemption method to use in preparing the return;

● dealing with all communications relating to your VAT returns addressed to us by HMRC or passed to us by you;

● making recommendations to you about the use of cash accounting, annual accounting, flat rate and other suitable methods of accounting for VAT;

● making recommendations to you about the use of VAT Mini One Stop Shop (MOSS) if you supply digital services to consumers in the EU; and

● providing you with advice on VAT 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.

7. Where specialist advice is required in certain areas, we may need to seek this from or refer you to appropriate specialists. We will only do this when instructed by you.

Changes in the law or practice or in public policy

8. 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 or practice or in public policy or your circumstances.

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

Your responsibilities

10. You are legally responsible for:

(a) ensuring that your returns are correct and complete;

(b) filing any returns by the due date; and

(c) making payment of tax on time.

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

11. Legal responsibility for approval of the return cannot be delegated to others. You agree to check that returns that we have prepared for you are complete before approving them.

12. To enable us to carry out our work you agree:

(a) that all returns are to be made on the basis of full disclosure;

(b) that you are responsible for ensuring that the information provided is, to the best of your knowledge, accurate and complete. The returns are prepared solely on the basis of the information provided by you and we accept no responsibility for any 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;

(c) to authorise us to approach such third parties as may be appropriate for information we consider necessary to deal with the returns; and

(d) to provide us with all the records relevant to the preparation of your quarterly returns as soon as possible after the return period ends. We would ordinarily need a minimum of [5] 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 return, we accept no responsibility for any “default surcharge” penalty that may arise. Where feasible, we may agree to complete your return within a shorter period but may charge an additional fee for so doing.

13. You will keep us informed of material changes in circumstances that could affect your obligations, e.g.

● change in the nature of your business;

● change of type of supply for VAT;

● change in your type of business entity such as from sole trader into partnership;

● acquisition or disposal of land or property etc;

● starting to make supplies which are exempt from VAT; and

● you have reclaimed VAT within the last 10 years, having spent over £250,000 in purchasing, building or redeveloping a property, and the extent to which it is being used for taxable and/or exempt purposes has changed since you first reclaimed the VAT (ie Capital Goods Scheme adjustments will apply).

14. Where you wish us to deal with HMRC communications you will forward to us all communications received from HMRC such as statements of account, copies of notices of assessment and letters. These must be provided in time to enable us to deal with them as may be necessary within the statutory time limits. It is essential that you let us have copies of any correspondence received because HMRC is not obliged to send us copies of all communications issued to you.

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

16.

(a) If you provide digital services to consumers in the EU you are responsible for either registering for VAT in that member state or registering for MOSS in the UK.

(b) If you are involved with any other business which is not registered for VAT you are responsible for monitoring your monthly turnover to establish whether you are liable to register for VAT. If you do not understand what you need to do, please ask us. If you exceed the VAT registration threshold, and wish us to assist you in notifying HMRC of your liability to be VAT registered, you must give us clear instructions to assist you in the VAT registration process. You should notify us of your instructions in good time to enable the VAT registration application form to be submitted within the statutory time limit of one month following the month in which you exceeded the VAT registration threshold in force at that time. We will not be responsible if you fail to notify us in time and incur a late registration penalty as a result.

16. Our services as detailed 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 which you should read and consider carefully.

PAYROLL – AUTO-ENROLMENT

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

Recurring compliance work

1. As part of the preparation of your UK payroll, we will:

(a) calculate the deductions to be made from each worker’s pay;

(b) calculate the contribution you as an employer are obliged to make to the scheme; and

(c) process through the payroll any refunds from the scheme.

2. We will include the pension payments on the following documents:

(a) the payroll summary report showing the reconciliation from gross to net for each employee and all relevant payroll totals;

(b) the payslips for each employee (unless payslips are not required);

(c) a report showing your total pension contributions (employees and employers) and due date for payment.

We can provide advice to you regarding your choice of a pension scheme but we are not authorised to provide specific advice to your employees. You are responsible for choosing a pension scheme that meets the automatic enrolment qualifying criteria and we recommend that you take appropriate independent advice.

We can assist you by:

● providing factual information about pension schemes;

● helping you to compare schemes;

● referring you to a specialist adviser; and

● referring you to guidance issued by The Pensions Regulator on pension scheme selection.

We will help you to establish which category each worker falls into, whether entitled worker, eligible jobholder or non-eligible jobholder.

3. We will prepare and send to you a notice to send to each non-eligible jobholder that sets out certain information about opting in to an automatic enrolment scheme and what this means for them. If the non-eligible jobholder chooses to opt in, you will enrol them onto the scheme on receipt of an opt-in notice. We will assist you in this process. We will send information to the pension scheme about those non-eligible jobholders who choose to opt in.

Ad hoc and advisory work

4. Where you have instructed us to do so we will provide such other taxation ad hoc and advisory services as may be agreed between us from time to time. These services will be subject to the terms of this engagement letter and standard terms and conditions of business unless we decide to issue a separate engagement letter. An additional fee may be charged for these services. Examples of such work include:

● dealing with any enquiry from The Pensions Regulator; and

● preparing any amended records that may be required and corresponding with The Pensions Regulator as necessary.

5. Where specialist advice is required on occasion, we may need to seek this from or refer you to appropriate specialists. We will only do this when instructed by the nominated person.

Changes in the law or public policy and practice

6. 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 or public policy and practice or your circumstances.

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

Your responsibilities

8. You are legally responsible for:

(a) ensuring that your payroll and pensions records are correct and complete; and

(b) making payment of pensions contributions on time.

9. You will keep and retain the records required by law. These include:

(a) records about jobholders and workers, e.g. name, date of birth, national insurance number, gross earnings, contributions, gender, address, status within the pension scheme, opt-in notice, opt-out notice and joining notice; and

(b) records about the pension scheme, e.g. employer pension scheme reference, scheme name and address, and other information in respect of specific pension schemes.

You must retain these records for six years except for requests to leave the pension scheme, which must be kept for four years.

10. You are responsible for choosing an eligible scheme and for regularly reviewing that it meets the automatic enrolment qualifying criteria, and we recommend that you take appropriate independent advice.

11. You are responsible for providing all relevant information to the trustees or managers of the pension scheme within the statutory period.

12. You are responsible for the monitoring of workers’ age and earnings, and agree to advise us on any change in categorisation or status of your workers.

13. You are responsible for monitoring opt-in and opt-out requests and where workers with the right to opt in or opt out exercise that right. If required and requested by you, we will assist you in providing appropriate information for you to provide to the jobholder.

14. You are responsible for providing the required statutory information to your workers. This includes writing to new starters and those becoming eligible to be enrolled by age or earnings within six weeks of them meeting the age or earnings criteria.

15. You will enrol all eligible jobholders into an eligible pension scheme on the appropriate date.

16. You are legally responsible for:

(a) choosing your re-enrolment date from within a six-month window, which starts three months before the third anniversary of your automatic enrolment staging date and ends three months after it; and

(b) assessing your job holders, including those enrolled into the scheme and those you will put back into the scheme.

17. You are required within five calendar months [from the start of your legal duties and thereafter] when re-enrolling eligible jobholders to make a declaration of compliance with The Pensions Regulator.

18. To enable us to carry out our work, you agree:

(a) to provide full information necessary for dealing with your workers’ pensions; we will rely on this information and documents being true, correct and complete, and will not audit the information or documents;

(b) to agree with us the name(s) of the person(s) authorised by you to notify us of changes in employees and in rates of pay. We will process the changes only if notified by that (those) individual(s);

(c) to advise us in writing of changes of payroll pay dates;

(d) to notify us at least [ ] working days prior to the payroll date of all transactions or events that may need to be considered in relation to auto-enrolment obligations for the period, including details of:

● all new workers and details of their remuneration packages

● all leavers and details of termination arrangements for all workers

● changes in categorisation or status of your workers

● all opt-in and opt-out requests from your workers

● all remuneration changes for all workers

● all pension scheme changes.

19. You will keep us informed of material changes in circumstances that could affect the pension scheme, workers and deductions. If you are unsure whether the change is material or not, please let us know so that we can assess its significance or otherwise and to seek your authority to approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs.

20. Where you wish us to deal with them you will forward to us all communications received from The Pension Regulator. These must be provided in time to enable us to deal with them as may be necessary within the statutory time limits. It is essential that you let us have copies of any correspondence received because The Pension Regulator is not obliged to send us copies of all communications issued to you.

21. If the information required to complete the services set out above is received less than 2 days before the payroll date, we will endeavour to process the payroll to meet the agreed payroll date but we will not be liable for any costs or other losses arising if the payroll is late in these circumstances. We may charge an additional fee for work carried out in a shorter time period.

22. Our services as detailed 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, which you should read and consider carefully.

23. You must also refer to the attached schedule confirming data processing details.