Client Engagement T&Cs

Last updated: 21 August 2025

The following pages set out the terms and conditions under which Onside Accounting Limited and Onside Tax Limited agree to act. These terms and conditions (as updated from time to time) form part of the letter of engagement between Onside Accounting Limited and/or Onside Tax Limited, and the client. They should be considered in conjunction with the following documents provided to you, to which you have also agreed.:

i. The scope
ii. The individual schedules of services
iii. The Client Privacy Notice (and our Website Privacy Policy, where applicable)
iv. The Client Proposal.

These terms and conditions shall remain in force unless and until they are replaced by updated terms and conditions.

Onside Accounting Limited and/or Onside Tax Limited's engagement with you and the provision of the services provided are governed by the law and practice of England & Wales. Accepting the letter of engagement and these terms confirms both of our agreements that the courts of England & Wales will have exclusive jurisdiction over any claim or dispute over any matter in respect of the engagement.

Client money is money in any currency or form that Onside Accounting Limited and/or Onside Tax Limited receive from a client or hold for a client which is not immediately due to Onside Accounting Limited and/or Onside Tax Limited in accordance with this agreement. Fees paid in advance for agreed services to be provided are not client money and will not be required to offset these against the fees due to Onside Accounting Limited and/or Onside Tax Limited.

Onside Accounting Limited and Onside Tax Limited operate client bank accounts in accordance with the rules and requirements of our professional body ACCA details of the specific requirements can be found at www.accaglobal.com.

Where we are engaged to prepare a client's claim for Research and Development tax relief, and such a claim will result in a repayment of tax to the client, payment due to Onside Tax Limited will be collected via Direct Debit.

Investment business is regulated under the Financial Services and Markets Act 2000.

Onside Accounting Limited and Onside Tax Limited don’t provide investment services neither do we refer.

From time to time Onside Accounting Limited and/or Onside Tax Limited, or another connected business, may receive a commission or other benefit because of an introduction to another professional or a transaction arranged for you.

If this occurs, you may receive communication of the terms and payment of the commission or benefit, however neither Onside Accounting Limited or Onside Tax Limited are obliged to provide you with such information.

You agree that Onside Accounting Limited and/or Onside Tax Limited can retain such commissions or benefits.

Onside Accounting Limited and Onside Tax Limited will comply with the UK General Data Protection Regulation (UK GDPR) and the Data Protection Act 2018 when dealing with personal data. Personal data may be transferred outside the UK and European Economic Area, including to countries such as the United States, Singapore and Bangladesh, where this is necessary to use cloud-based systems, outsourced support services, or shared technology platforms. Where international transfers occur, appropriate safeguards are in place in accordance with UK GDPR.

GDPR provides that: Personal data only includes information relating to natural persons who:

i. can be identified or who are identifiable, directly from the information in question; or
ii. who can be indirectly identified from that information in combination with other information.

This will include but is not limited to a name, identification number, location data and an online identifier.

When providing accountancy or tax services, each of Onside Accounting Limited and Onside Tax Limited acts as a data controller in respect of the services it provides. Onside Accounting Limited and/or Onside Tax Limited will be controllers as we will make decisions about processing activities when providing the agreed service to you.

Onside Accounting Limited and/or Onside Tax Limited may act as a processor when providing certain services such as payroll. In this case you would be the controller, and Onside Accounting Limited and/or Onside Tax Limited would act on your instructions.

Onside Accounting Limited and Onside Tax Limited ensure that we comply with the principles as set out in the GDPR (for more information see www.ico.org.uk) when collecting and processing data. These principles are:

i. Lawfulness, fairness and transparency
ii. Purpose limitation
iii. Data minimisation
iv. Accuracy
v. Storage limitation
vi. Integrity and confidentiality
vii. Accountability

In order to comply with these principles Onside Accounting Limited and Onside Tax Limited will:

i. Providing the agreed services
ii. Complying with legal and regulatory obligations
iii. Contacting you with details of other services (where consent has been given)
iv. Other legitimate reasons necessary to protect against claims or disciplinary action.
In order to comply with the regulations of our professional body, the ACCA, our files may be subject to review by a professional body, regulator or another qualified third party to ensure our continued compliance with those regulations. Our Data Protection Lead can be contacted about anything to do with your personal data and data protection, including to make a Subject Access Request, at hello@onsideaccounting.com.

Onside Accounting Limited and Onside Tax Limited are supervised by the Association of Chartered Certified Accountants, the ACCA, for anti-money laundering compliance. Onside Accounting Limited and Onside Tax Limited are required to obtain information to identify and verify our clients. This may be done by requesting the information from you and/or by making searches of appropriate databases designed for the purpose.

Onside Accounting Limited and/or Onside Tax Limited will not usually be able to start working for you until such time as this information is received.

In accordance with the requirements of the Bribery Act 2010 we have policies and procedures in place to prevent the business and staff from offering or receiving bribes.

Where there is a conflict of interest in Onside Accounting Limited and/or Onside Tax Limited's relationship with you or in Onside Accounting Limited and/or Onside Tax Limited's relationship with you and another client Onside Accounting Limited and/or Onside Tax Limited will notify all parties and where possible apply appropriate, agreed safeguards to protect the interests of all parties.

Where suitable safeguards cannot be applied Onside Accounting Limited and/or Onside Tax Limited may be unable to provide further services. Onside Accounting Limited and/or Onside Tax Limited will notify you in advance of the ceasation of any services as outlined in the proposal.

Onside Accounting Limited and/or Onside Tax Limited reserve the right to act for other clients whose interests are not the same as or are adverse to yours, subject, of course, to the obligations of confidentiality referred to below.

Onside Accounting Limited and Onside Tax Limited are required by our professional body, the ACCA, to have professional indemnity insurance.

Details about the insurer and the territorial coverage can be provided on request at our offices by appointment or via email.

Onside Accounting Limited and Onside Tax Limited aim to provide an excellent service to all clients at all times. If you are dissatisfied in any way, please contact us by email at hello@onsideaccounting.com and we will investigate your complaint carefully and promptly.

Onside Accounting Limited and/or Onside Tax Limited undertake to look into any complaint carefully and promptly and to take all reasonable measures to resolve the position to your satisfaction. If Onside Accounting Limited and/or Onside Tax Limited do not deal with your complaint to your satisfaction you may take up the matter with our professional body ACCA. At that point, if appropriate, Onside Accounting Limited and/or Onside Tax Limited shall also provide you with details of an approved body that you may wish to contact with regard to a possible alternative dispute resolution process.

In accordance with our code of ethics all communication between Onside Accounting Limited and/or Onside Tax Limited and clients is confidential. Information will not be disclosed unless authorised by you (for a specific item or generally via the privacy notice) or where required by law or regulation.

All staff working on your affairs, including any subcontractors we may engage, will be bound by our client confidentiality and security terms and policies.

When Onside Accounting Limited and/or Onside Tax Limited cease to act for you a disengagement letter may be issued. This will ensure that our respective responsibilities are clear and agreed.

Should Onside Accounting Limited and/or Onside Tax Limited be unable to contact you, a disengagement letter will be forwarded to your last known address and Onside Accounting Limited and/or Onside Tax Limited will cease to act.

Onside Accounting Limited and/or Onside Tax Limited or you, the client, may terminate this engagement by giving not less than three months’ notice in writing to the other party, except where you fail to cooperate with Onside Accounting Limited and/or Onside Tax Limited or where we have reason to believe that you have provided Onside Accounting Limited and/or Onside Tax Limited or HMRC with misleading information, in which case we may terminate this engagement immediately.

Termination shall be without prejudice to any rights that may have accrued to either party prior to termination.

Onside Accounting Limited and/or Onside Tax Limited shall also have the right to terminate this engagement and cease to work for you in the event that you fail to pay the invoices or if you fail to provide Onside Accounting Limited and/or Onside Tax Limited with complete timely or accurate information to enable us to carry out the services Onside Accounting Limited and/or Onside Tax Limited have agreed to perform for you.

In the event of termination of this engagement Onside Accounting Limited and/or Onside Tax Limited will endeavour to agree with you the arrangements for completion of the work in progress at the time, unless Onside Accounting Limited and/or Onside Tax Limited are required for legal or regulatory purposes to cease work immediately. In that event, Onside Accounting Limited and/or Onside Tax Limited shall not be required to carry out further work and shall not be responsible or liable for any consequences arising from termination.

At the time of termination of this engagement (for whatever reason) Onside Accounting Limited and/or Onside Tax Limited will invoice you for all work carried out to the point of termination (in so far as not already invoiced) at the fixed fees agreed, or at our normal hourly rates for additional services agreed outside of the agreement for which fixed fees are payable. Onside Accounting Limited and/or Onside Tax Limited will perform all services engaged for up to the date of the termination in so far as that is legally possible, and subject to you having provided us with all the information included in the terms outlined in the schedule of services.

No refunds or credits will be offered under any circumstances for services engaged for and/or paid for prior to the time of termination of this engagement, irrespective of whether Onside Accounting Limited and/or Onside Tax Limited have been able to complete those services in that timeline. In the event of services being terminated prior to a month/year end submission date, or other such fixed duration services, these services will only be completed if Onside Accounting Limited and/or Onside Tax Limited are engaged up to the point of submission, and no refunds or credits will be offered under any circumstances if such services are terminated prior to submission.

If work has begun on a project (eg: claim for R&D tax relief) but that project has not yet been completed, Onside Accounting Limited and/or Onside Tax Limited will charge for the value of the work completed to date to the point of disengagement. Such fees will be payable based on our hourly rates and on time spent.
Note: Fees for assistance with claims for R&D tax relief are not refundable. In the event of an enquiry/check in to the R&D claim, that leads to an adjustment of the original claim for relief/tax credits, no refund/credit will be offered under any circumstances.
Onside Accounting Limited and/or Onside Tax Limited's engagement with you will cease once we have completed all work that we have agreed to perform for you under this engagement.

Once Onside Accounting Limited and/or Onside Tax Limited's engagement with you has terminated or ceased (for whatever reason) Onside Accounting Limited and/or Onside Tax Limited shall owe you no further duties to act for you or to advise beyond the date of termination or cessation of the engagement.

Onside Accounting Limited and/or Onside Tax Limited will communicate with you and any agreed third party by a secure method as agreed.

If you have provided Onside Accounting Limited and/or Onside Tax Limited with your email address, we shall accept that as your authorisation to communicate with you by email, unless you withdraw that authorisation. Where you have agreed to receive electronic communications you acknowledge:

i. Although we take all reasonable care, there is a risk of non-receipt, delays, misdirection or interception by a third party.
ii. Although we use up to date virus protection software to reduce the risk, you are responsible for virus checking any emails and attachments.
iii. However careful parties are, there is a risk associated with electronic communication which you accept in return for speed and efficiency.
iv. Should you have any concerns over a fraudulent email you receive in our name, you should notify us by telephone immediately and should not engage further in communication on that email thread.
v. You should verify any banking details by telephone prior to acting on them or submitting them on documentation.

In order to ensure that communication is effective you are required to notify us promptly of any change of postal or email address.

You should also notify Onside Accounting Limited and/or Onside Tax Limited in a timely manner if key contacts change or their contact details are updated.

Onside Accounting Limited and/or Onside Tax Limited will usually provide you with a fixed fee or hourly rate-based quotation for each specified piece of work, such quotation will be set out in the client proposal in respect of that work. Onside Accounting Limited and/or Onside Tax Limited shall never provide a fixed fee quotation in respect of professional work to be undertaken more than one year ahead of the date of the quotation.

Onside Accounting Limited and/or Onside Tax Limited will usually provide you with a fixed fee or hourly rate-based quotation for each specified piece of work. Onside Accounting Limited and/or Onside Tax Limited shall never provide a fixed fee quotation in respect of professional work to be undertaken more than one year ahead of the date of the quotation. A current list of rates is available on request.

Unless agreed to the contrary, any estimate of Onside Accounting Limited and/or Onside Tax Limited's fees or a fixed fee quotation does not include any disbursements, or the costs of any third party, which shall be added to the invoices.

Where information is provided later than agreed in the key dates schedule an additional fee may be charged to ensure that the deadline for completion and submission of the information is met.

Any work to be carried out beyond that in a fixed fee quotation will be charged at our normal hourly rates, details of which are available on request. Onside Accounting Limited and Onside Tax Limited reserve the right to increase our hourly rates at reasonable intervals (at least annually), without notice.

Please contact Onside Accounting Limited and/or Onside Tax Limited at any time if you would like the current list of hourly rates.

Any work to be carried out beyond any fixed fee quotation will be charged at Onside Accounting Limited and/or Onside Tax Limited's normal hourly rates, details of these are available on request. Onside Accounting Limited and Onside Tax Limited reserve the right to increase our hourly rates at reasonable intervals (at least annually), without notice.

Where the quotation is dependent on the volume of transactions, for example employee numbers in respect of payroll services or number of bank transactions in respect of VAT and bookkeeping services, regular reviews will be undertaken to identify any changes, and fees will be updated accordingly to reflect the additional or reduced workload.

Any fees quoted or estimated are stated exclusive of VAT, which shall be added to the invoices if and when VAT is chargeable.

Onside Accounting Limited and/or Onside Tax Limited may request from you one or more payments on account of fees and disbursements. Onside Accounting Limited and/or Onside Tax Limited may also request payment in advance for certain disbursements.
Invoices for Onside Accounting Limited and/or Onside Tax Limited's fees will be issued to you at appropriate intervals in accordance with the agreement and payment plan.

Invoices for the fees for Onside Accounting Limited and/or Onside Tax Limited will be issued to you at appropriate intervals.

Onside Accounting Limited and Onside Tax Limited fees are due for payment via Direct Debit within 7 days of the date of issue of the relevant invoice, except where Onside Tax are engaged to prepare a client's claim for Research and Development tax relief.

A Direct Debit for payment must be in place prior to the commencement of any work towards a client's claim for Research and Development tax relief.
Where we are engaged to prepare a client's claim for Research and Development tax relief, 50% of the fees may be payable in advance of submission of the claim. This will be collected via the Direct Debit.
The balance of fees (less fees paid in advance) are due for payment immediately on the processing of the R&D claim by HMRC, which may include a tax repayment/tax credit payable to the client from HMRC.

If work has begun on a project (eg: claim for R&D tax relief) but that project has not yet been completed, Onside Accounting Limited and/or Onside Tax Limited will charge for the value of the work completed to date to the point of disengagement. Such fees will be payable based on our hourly rates and on time spent.

Note: Fees for assistance with claims for R&D tax relief are not refundable. In the event of an enquiry/check in to the R&D claim, that leads to an adjustment of the original claim for relief/tax credits, no refund/credit will be offered under any circumstances.

Onside Accounting Limited and/or Onside Tax Limited may agree to spread payment of your fees by way of monthly payments over a period of up to one year. In the event of such an agreement confirmation of a standing order or direct debit payment schedule must be provided. Such payment arrangements do not apply for payment of fees due for a client's claim for Research and Development tax relief.
In exceptional circumstances where this is not possible, e.g. a foreign bank account does not allow for UK banking direct debits to be set-up, an alternative payment schedule and agreement should be agreed upon in writing with Martin Brennan. This may be requested by emailing Martin Brennan at martin.brennan@onsideaccounting.com.
All agreed monthly payment schedules, standing orders, direct debits or others, will be calculated with the expectation that your payments will be sufficient to settle the invoiced amount in full upon completion of the assignment to which the payment schedule relates. Where, during the course of an assignment, it becomes necessary to revise the estimate of fees, Onside Accounting Limited and/or Onside Tax Limited shall explain the revised estimate to you in writing, and require you to amend the payment schedule accordingly.
In any situation where the fees are expected to be paid by a third party (e.g. by an insurance provider in relation to an HMRC investigation), until those fees have been paid in full, you shall remain liable for the fees.

Onside Accounting Limited and/or Onside Tax Limited reserve the right to suspend or stop work on your affairs entirely where any fees due from you remain outstanding 7 days after the issue of the relevant invoice. Onside Accounting Limited and/or Onside Tax Limited intend to exercise these rights only where it is reasonable and fair to do so.

Onside Accounting Limited and/or Onside Tax Limited reserve the right to charge interest on all late payments. Where applicable this will be charged under the Late Payment of Commercial Debts (Interest) Act 1998.

For some tax advisory work, it is Onside Tax's policy to request 50% of the fees (including VAT) in advance of starting the work. An invoice will be issued once the engagement letter is signed and is due within the normal payment terms. Onside Accounting Limited and/or Onside Tax Limited may also request payment in advance for some disbursements.

Onside Accounting Limited and Onside Tax Limited's fees will usually be increased annually. Clients will be notified of the new fees structure in advance of all increases.
If you do not accept that an invoiced fee is fair and reasonable, you must notify Onside Accounting Limited and/or Onside Tax Limited within 30 days of receipt, failing which you will be deemed to have accepted that payment is due and late payment fees will apply should payment not be received in a timely manner, as outlined in Clause 16.19.

In respect of a client that is not a natural person, where that client is unable or unwilling to settle our fees, or where fees are overdue (as described above), Onside Accounting Limited and/or Onside Tax Limited shall seek payment from the natural person (or parent entity) who gave the instructions on the client’s behalf, and Onside Accounting Limited and/or Onside Tax Limited shall be entitled to enforce any fees due against them.

In so far as permitted to do so by law and professional guidelines, Onside Accounting Limited and Onside Tax Limited reserve the right to exercise a lien over all funds, documents and records in our possession relating to all assignments undertaken for you until all outstanding fees and disbursements are paid in full.

Onside Accounting Limited and/or Onside Tax Limited will assist in implementing advice only where this has been agreed in writing.

Advice given is valid at the time it is given. If you are implementing plans or reviewing advice given at a later date, you should confirm that there have been no changes to any relevant facts or to laws and regulations that will impact on the validity of the advice. Where a request for updated advice is received you will be liable for further charges.

Advice given orally should not be relied upon unless confirmed in writing.

Advice given by a non-principal should not be relied upon unless confirmed in writing by a principal.
Any advice given is for the use of the addressee of the engagement letter only. Neither Onside Accounting Limited nor Onside Tax Limited accept responsibility to any party who is not a party to this agreement.

Any advice given to you should not be passed to a third party without our express permission.

Any advice can only be used for the purpose for which it is given.

You agree to provide full and accurate information necessary for Onside Accounting Limited and/or Onside Tax Limited to advise in relation to your affairs. Onside Accounting Limited and/or Onside Tax Limited will rely on the information and documentation being true, correct and complete, and will not, (unless agreed otherwise in writing) audit the information or those documents.

Onside Accounting Limited and/or Onside Tax Limited are not responsible for any inaccuracies in the information provided by you, or by third parties on your behalf, and the advice is based on the information held at the time.

If Onside Accounting Limited and/or Onside Tax Limited ask for information to be provided by a specific date, we shall not be responsible for any losses arising if you provide information after that date, for example, any penalties or charges you may be liable for in relation to the late submission of annual accounts, tax returns etc, even if you provide the information requested prior to the official filing deadline for the return.

Onside Accounting Limited and/or Onside Tax Limited strongly recommend that you instruct us sufficiently in advance so that we have time to give properly considered advice prior to any deadline.

If you delay in providing information to Onside Accounting Limited and/or Onside Tax Limited, such that we are unable to provide the agreed services, we may seek to resign from the engagement.

You authorise us to approach such third parties as may be appropriate for information that we consider necessary to perform the engagement.
When dealing with HMRC on your behalf Onside Accounting Limited and/or Onside Tax Limited are required to be honest and to take reasonable care to ensure that your returns are correct. To enable Onside Accounting Limited and/or Onside Tax Limited to do this, you are required to be honest and to provide us with all necessary information in a timely manner.

For more information about ‘Your Charter’ for your dealings with HMRC, visit https://www.gov.uk/government/publications/hmrc-charter. To the best of our abilities, Onside Accounting Limited and/or Onside Tax Limited will ensure that HMRC meet their side of the Charter in their dealings with you.

You confirm that Onside Accounting Limited and/or Onside Tax Limited may contact HMRC to advise them of any errors that we consider to be material that we identify in your reported tax affairs without your prior written consent. Onside Accounting Limited and/or Onside Tax Limited confirm that we will advise you of such action in writing as appropriate.

Onside Accounting Limited and/or Onside Tax Limited will retain all copyright in any document we prepare for you unless the law specifically provides otherwise.

The client is the business. If there is a dispute between the owners and/or managers of the business Onside Accounting Limited and/or Onside Tax Limited will continue to communicate with the Nominated Individual but will copy in all persons whose email details have been provided.

If conflicting advice, instructions or information are received from different individuals at the client, Onside Accounting Limited and/or Onside Tax Limited will refer all matters to the responsible body such as the Board of Directors/ Partnership Board/ LLP/ Spouses (as appropriate) and will take no further action until the client has confirmed the course of action to be taken as an entity.

Onside Accounting Limited and/or Onside Tax Limited will provide our services with reasonable care and skill. Our liability to you arising from the services, whether arising in contract, tort, breach of statutory duty or otherwise is limited to the chosen liability cap.

Neither Onside Accounting Limited nor Onside Tax Limited shall be liable to you for any indirect or consequential loss, including, loss of profit, loss of goodwill, loss of business opportunity or loss of anticipated saving.

Onside Accounting Limited and/or Onside Tax Limited will provide our services with reasonable care and skill. Our liability to you is limited to losses, damages, costs and expenses directly caused by our negligence or wilful default.

Onside Accounting Limited and/or Onside Tax Limited will not be responsible or liable for any loss, damage or expense incurred or sustained if information material to the service being provided is withheld or concealed from us or misrepresented to us. This applies equally to fraudulent acts, misrepresentation or wilful default on the part of any party to the transaction and their directors, officers, employees, agents or advisers.

This exclusion shall not apply where such misrepresentation, withholding or concealment is or should (in carrying out the procedures which Onside Accounting Limited and/or Onside Tax Limited have agreed to perform with reasonable care and skill) have been evident to us without further enquiry beyond that which it would have been reasonable for us to have carried out in the circumstances.

The advice and information Onside Accounting Limited and/or Onside Tax Limited provide to you as part of our service is for your sole use and not for any third party to whom you may communicate it unless we have expressly agreed in the engagement letter that a specified third party may rely on our work.

Onside Accounting Limited and/or Onside Tax Limited accept no responsibility to third parties, including any group company to whom the engagement letter is not addressed, for any advice, information or material produced as part of our work for you which you make available to them.

A party to this agreement is the only person who has the right to enforce any of its terms and no rights or benefits are conferred on any third party under the Contracts (Rights of Third Parties) Act 1999.

Onside Accounting Limited and/or Onside Tax Limited will not be liable if losses, penalties, interest or additional tax liabilities are caused by the acts or omissions of any other person or due to the provision to us of incomplete, misleading or false information or if they are caused by a failure to act on our advice or a failure to provide us with relevant information in a timely manner.

In particular, where Onside Accounting Limited and/or Onside Tax Limited refer you to another firm for advice on matters outside the remit of our engagement, even if connected or related to the engagement, who you then instruct directly, neither Onside Accounting Limited nor Onside Tax Limited accept responsibility in relation to the work carried out by that firm and will not be liable for any losses caused by them.

You agree to indemnify Onside Accounting Limited and Onside Tax Limited and our agents in respect of any claim, including but not limited to any claim for negligence, (such indemnity to extend to all liabilities, costs, expenses, damages and losses, including but not limited to any direct, indirect or consequential losses, loss of profit, loss of reputation and all interest, penalties and legal costs (calculated on a full indemnity basis) and including payment at our usual rates for the time spent by either Onside Accounting Limited and/or Onside Tax Limited in defending it, and all and other reasonable professional and management costs and expenses) arising out of any unauthorised disclosure of our advice and opinions, whether in writing or otherwise.

The Engagement Letter specifies an aggregate limit of liability, and that sum shall be the maximum aggregate liability of Onside Accounting Limited and/or Onside Tax Limited, their principals, partners, directors, members, subcontractors or members, agents, consultants and employees (and of any former principals, partners, directors, members, subcontractors agents, consultants and employees) to all persons to whom the Engagement Letter is addressed and also to any other person that Onside Accounting Limited and/or Onside Tax Limited have agreed with you may rely on our work.

You have agreed that you will not bring any claim of a kind that is included within the subject of the limit against any of Onside Accounting Limited and/or Onside Tax Limited's principals, partners, directors, members, subcontractors, agents, consultants, subcontractors or employees on a personal basis, or any former principals, partners, directors, members, agents, consultants, subcontractors or employees.

The start date Onside Accounting Limited and/or Onside Tax Limited 's responsibility for assignments commences will be set out in the key dates table within the Engagement Letter. Onside Accounting Limited and Onside Tax Limited reserve the right to charge for work required for accounting periods prior to this start date, for example quarterly VAT returns which cover months previous to the start date, or bookkeeping for the months prior to the start date. In these instances, the billing dates and amounts will be confirmed in the Engagement Letter, and invoices will be raised accordingly.

Where no start date has been added in the key dates table or agreed in any other way, then the service will commence from the start date stated in the engagement letter or the date you sign and return it to Onside Accounting Limited or Onside Tax Limited, whichever is the later.

Except as stated in the engagement letter, neither Onside Accounting Limited nor Onside Tax Limited will be responsible for periods prior to the start date.

When notice is given by either party the date that our responsibility for the service ends will be set out in the disengagement letter. (Please see Section on Disengagement for more details).

Onside Accounting Limited and/or Onside Tax Limited will return documents that belong to you when the assignment is complete unless specifically agreed with you. If either Onside Accounting Limited or Onside Tax Limited continue to hold records for you, we will agree how they should be treated when we cease to act.

From time to time, Onside Accounting Limited and/or Onside Tax Limited may agree to carry out further additional services beyond those listed in the Schedules of this Engagement Letter. Such additional services will be subject to our usual hourly rates and the terms of this Engagement Letter.

Where certain complex financial instruments are involved in some of our services, Onside Accounting Limited and Onside Tax Limited reserve the right to charge additional fees, including fees associated with seeking a second opinion from the Association of Chartered Certified Accountants (ACCA) or other relevant professional bodies or experts. Onside Accounting Limited and/or Onside Tax Limited will notify you in writing, and in a timely manner, of such involvement and any additional costs or time implications resulting from this.

Whilst undertaking the agreed work, Onside Accounting Limited and/or Onside Tax Limited will regularly review tasks and transaction levels, and where this does not reflect what is expected in our initial quotation, we may assess and communicate an updated fee proposal for your agreement.