With Making Tax Digital for Income Tax Self Assessment coming in from April 2026 we’ve made some changes to our Terms of Business.
The changes are for clarity rather than substantive and reflect current practice.
The changes are detailed on the Changes To Our Terms of Business page on our website
Clauses 14 a, 14 c and 14 g have been revised:
14 a – Where we are engaged to prepare vat returns and carry out basic bookkeeping we will do so from the records and information you provide to us. You retain responsibility for the completeness of this information, and are responsible for reviewing and checking the submissions, returns and bookkeeping for accuracy and completeness.
14 c – The extent of the work we are to carry out and the information flows will be subject to specific agreement, between us.
14 g – In respect of Making Tax Digital for VAT and Income Tax:
1 – You are responsible for MTD compliance, including selecting software for complying with MTD, and for registering with HMRC
2 – Where we provide software, eg FreeAgent or Bridging Software, it is on an agency business and we accept no responsibility for technical software failures.
3 – Except as agreed by us we do not accept responsibility for MTD compliance. If you ask us to advise on MTD or check returns, we do so without liability unless (a) we have been engaged to prepare or process the underlying records pursuant to the wider provisions of this section or (b) we have specifically agreed to provide a MTD checking or submission service.