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David Allen Chartered Accountants
David Allen is VAT registered with VAT number 708 3322 53. The principal place of business is Dalmar House, Barras Lane Estate, Dalston, Carlisle CA5 7NY.
David Allen is registered to carry out audit work in the UK, regulated for a range of investment business activities and licensed to carry out the reserved legal activity of non-contentious probate in England and Wales by the Institute of Chartered Accountants in England and Wales.
Details of our audit registration can be viewed at www.auditregister.org.uk, under reference number C003638844. Audit Regulations and Guidance can be found at www.icaew.com/auditnews and the International Standards on Auditing (UK) can be found at www.frc.org.uk
Details about our probate registration can be viewed at www.icaew.com/probate, under the firm’s reference number C003638844. Probate Regulations can be found at http://www.icaew.com/en/members/regulations-standards-and-guidance/reserved-legal-services
We observe and act in accordance with the relevant codes of conduct including the Institute of Chartered Accountants in England and Wales Code of Ethics which can be found at www.icaew.com/regulations and for audit work the APB Ethical Standards which can be found at www.frc.org.uk. These are available in English.
In accordance with the disclosure requirements of the Provision of Services Regulations 2009, details of our professional indemnity insurer are available from our office. 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 of America or Canada.
In the website www.david-allen.co.uk reference to “David Allen”, “we”, “our”, “us” is to David Allen Chartered Accountants.
Legal Disclaimer
The information contained in this site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this site. Accordingly, the information on this site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should contact David Allen. Whilst we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, David Allen is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this site is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will David Allen, its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this site or for any consequential, special or similar damages, even if advised of the possibility of such damages. Certain links in this site connect to other Web Sites maintained by third parties over whom David Allen has no control. David Allen makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.
David Allen Financial Services (Dalston) Limited
David Allen Financial Services (Dalston) Ltd (Registered in England & Wales, Company Number 06966976) has its registered office at Dalmar House, Barras Lane, Dalston, Carlisle CA5 7NY. The company is authorised and regulated by the Financial Conduct Authority. Firm Reference 506138.
In the website www.david-allen.co.uk/financial-services/ reference to “David Allen”, “we”, “our”, “us” is to David Allen Financial Services (Dalston) Limited.
Legal Disclaimer
The information contained in this site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this site. Accordingly, the information on this site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should contact David Allen. Whilst we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, David Allen is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this site is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will David Allen, its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this site or for any consequential, special or similar damages, even if advised of the possibility of such damages. Certain links in this site connect to other Web Sites maintained by third parties over whom David Allen has no control. David Allen makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.
Complaints procedure
We are committed to providing a professional, fair, efficient and helpful service to all of our clients, creditors and indeed anyone we have dealings with.
In our experience many cases of dissatisfaction can be resolved efficiently and informally by discussing the issue with a member of our staff or the department manager.
However should a complaint arise we aim to resolve this quickly and satisfactorily and will always use the feedback to further improve the quality of our service.
All staff at David Allen Financial Services receive guidance on how to handle complaints and have access to our complaints procedure.
How to make a complaint
If you wish to make a complaint please contact the department manager in the first instance. Complaints can be initially made by telephone but if not resolved you will be asked to put this in writing or by email.
Should you be dissatisfied with the explanation provided to you then your complaint will be escalated to one of the directors.
What should I include in my complaint?
Please include:
• your name, address and client reference number
• details of the circumstances leading to the complaint
• copies of any correspondence or documents about your complaint
• the name of the member of staff you first wrote or spoke to, and when, to help us find the relevant information
• how you would like us to resolve your complaintWritten complaints should be addressed to:
David Allen Financial Services
Dalmar House
Barras Lane Estate
Dalston
Carlisle
CA1 3DJHow we will action your complaint
We will conduct a full investigation into the points raised and discuss the details of your complaint with the relevant representative as appropriate.
It is the company’s objective to resolve a complaint satisfactorily within 10 working days although, where a more detailed investigation is required, the process may take longer, although subject to a maximum of eight weeks.
In this instance we will send you written acknowledgement within five working days of the receipt of your complaint explaining why and informing you of when you can expect to receive a full response. We hope that the complaint will be resolved at this stage although; if you remain unsatisfied then you can escalate your complaint to the Financial Ombudsman Service by one of the following:
• visiting their website www.financial-ombudsman.org.uk
• by telephoning 0300 123 9123 or 0800 023 456
• contact them via email at complaint.info@financial-ombudsman.org.uk.
• write to ‘Financial Ombudsman Service, Exchange Tower, London, E14 9SR’We hope that you will accept the company’s final decision. If this should not be the case, you remain free at all times to seek an independent form of advice.
Record keeping
All complaints will be recorded on the company’s complaints register and will be held for a minimum of three years.
David Allen IT Limited trading as David Allen IT Solutions
David Allen IT Solutions is the trading name of David Allen IT Limited. Registered in England and Wales, the registered office is Dalmar House, Barras Lane Estate, Dalston, Carlisle CA5 7NY and principal place of business is Atlantic House, Parkhouse, Carlisle, CA3 0LJ. Company Number 07336343.
David Allen IT Limited trading as David Allen IT Solutions is VAT registered with VAT number 152 5380 23.
In the website www.david-allen.co.uk/it-solutions/ reference to “David Allen”, “we”, “our”, “us” is to David Allen IT Limited trading as David Allen IT Solutions.
Legal Disclaimer
The information contained in this site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this site. Accordingly, the information on this site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should contact David Allen. Whilst we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, David Allen is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this site is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will David Allen, its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this site or for any consequential, special or similar damages, even if advised of the possibility of such damages. Certain links in this site connect to other Web Sites maintained by third parties over whom David Allen has no control. David Allen makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.
Debts-In Limited trading as David Allen Recovery Solutions
David Allen Recovery Solutions is the trading name of Debts-In Limited. Registered in England and Wales, the registered office and principal place of business is Dalmar House, Barras Lane Estate, Dalston, Carlisle CA5 7NY. Company Number 07884710.
Debts-In Limited trading as David Allen Recovery Solutions is VAT registered with VAT number 127 4191 22.
Debts-In Limited is authorised and regulated by the Financial Conduct Authority. Registration number 756927.
In the website www.david-allen.co.uk/recovery-solutions/ reference to “David Allen”, “we”, “our”, “us” is to Debts-In Limited trading as David Allen Recovery Solutions.
Legal Disclaimer
The information contained in this site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this site. Accordingly, the information on this site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should contact David Allen. Whilst we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, David Allen is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this site is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will David Allen, its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this site or for any consequential, special or similar damages, even if advised of the possibility of such damages. Certain links in this site connect to other Web Sites maintained by third parties over whom David Allen has no control. David Allen makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.
Complaints procedure
We are committed to providing a professional, fair, efficient and helpful service to all of our clients, creditors and indeed anyone we have dealings with.
In our experience many cases of dissatisfaction can be resolved efficiently and informally by discussing the issue with a member of our staff or the department manager.
However should a complaint arise we aim to resolve this quickly and satisfactorily and will always use the feedback to further improve the quality of our service.
All staff at David Allen Recovery Solutions receive guidance on how to handle complaints and have access to our complaints procedure.
How to make a complaint
If you wish to make a complaint please contact the department manager in the first instance. Complaints can be initially made by telephone but if not resolved you will be asked to put this in writing or by email.
Should you be dissatisfied with the explanation provided to you then your complaint will be escalated to one of the directors.
What should I include in my complaint?
Please include:
• your name, address and client reference number
• details of the circumstances leading to the complaint
• copies of any correspondence or documents about your complaint
• the name of the member of staff you first wrote or spoke to, and when, to help us find the relevant information
• how you would like us to resolve your complaintWritten complaints should be addressed to:
David Allen Recovery Solutions
Dalmar House
Barras Lane Estate
Dalston
Carlisle
CA1 3DJHow we will action your complaint
We will conduct a full investigation into the points raised and discuss the details of your complaint with the relevant representative as appropriate.
It is the company’s objective to resolve a complaint satisfactorily within 10 working days although, where a more detailed investigation is required, the process may take longer, although subject to a maximum of eight weeks.
In this instance we will send you written acknowledgement within five working days of the receipt of your complaint explaining why and informing you of when you can expect to receive a full response. We hope that the complaint will be resolved at this stage although; if you remain unsatisfied then you can escalate your complaint to the Financial Ombudsman Service by one of the following:
• visiting their website www.financial-ombudsman.org.uk
• by telephoning 0300 123 9123 or 0800 023 456
• contact them via email at complaint.info@financial-ombudsman.org.uk.
• write to ‘Financial Ombudsman Service, Exchange Tower, London, E14 9SR’We hope that you will accept the company’s final decision. If this should not be the case, you remain free at all times to seek an independent form of advice.
Record keeping
All complaints will be recorded on the company’s complaints register and will be held for a minimum of three years.
David Allen Chartered Accountants Standard Terms and Conditions
Schedule 1
Standard Terms of Business
The following standard terms of business apply to all engagements accepted by David Allen. All work carried out is subject to these terms except where changes are expressly agreed in writing.
These standard terms of business are applicable to all types of entities (e.g. companies, LLPs, charities, friendly societies, academies, pension schemes, etc.). Any reference therefore to ‘director’ or ‘company’ should be interpreted as appropriate for the entity type (e.g. partner, trustee, governor, charity, LLP, etc.).
1 Professional obligations
1.1 As required by the Provision of Services Regulations 2009 (SI 2009/2999), details of the firm’s professional registrations, including audit registration where applicable, can be found at www.david-allen.co.uk.
1.2 We will observe and act in accordance with the bye-laws and regulations of the Institute of Chartered Accountants in England and Wales together with their code of ethics. We accept instructions to act for you on this basis. In particular, you give us authority to correct errors made by HM Revenue & Customs (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.
2 Professional indemnity insurance
2.1 In accordance with the disclosure requirements of the Provision of Services Regulations 2009, details of our professional indemnity insurer are available from our office.
3 Investment services
3.1 Since we are not authorised by the Financial Conduct Authority then we may have to refer you to someone who is authorised if you need advice on investments. However, as we are licensed by the Institute of Chartered Accountants in England and Wales, we may be able to provide certain investment services that are complementary to, or arise out of, the professional services we are providing to you.
Such advice may include:
- advising you on investments generally, but not recommending a particular investment or type of investment;
- referring you to a Permitted Third Party (PTP) (an independent firm authorised by the FCA), assisting you and the PTP during the course of any advice given by that party and commenting on, or explaining, the advice received (but not make alternative recommendations). The PTP will issue you with their own terms and conditions letter, will be remunerated separately for their services and will take full responsibility for compliance with the requirements of the Financial Services and Markets Act 2000;
- referring you to any associated company of David Allen, including David Allen Financial Services (Dalston) Limited, who are an appointed representative of Network Direct Limited which is authorised and regulated by the FCA;
- advising you in connection with the disposal of an investment, other than your rights in a pension policy or scheme;
- advising and assisting you in transactions concerning shares or other securities not quoted on a recognised exchange;
- assisting you in making arrangements for transactions in investments in certain circumstances; and
- managing investments or acting as trustee (or donee of a power of attorney) where decisions to invest are taken on the advice of an authorised perso
For corporate clients we may also, on the understanding that the shares or other securities of the company are not publicly traded:
- advise the company, existing or prospective shareholders in relation to exercising rights, taking benefits or share options, valuations and methods of such valuations;
- arrange any agreements in connection with the issue, sale or transfer of the company’s shares or other securities;
- arrange for the issue of new shares; and
- act as the addressee to receive confirmation of acceptance of offer documents etc.
- In the unlikely event that we cannot meet our liabilities to you, you may be able to claim compensation under the Chartered Accountants’ Compensation Scheme in respect of exempt regulated activities undertaken.
Financial promotions
- To enable us to provide you with a proper service, there may be occasions when we will need to contact you without your express permission concerning investment business matters. For example, it may be in your interests to sell a particular investment and we would wish to inform you of this. We may therefore contact you in such circumstances, but would only do so in our normal office hours. We shall of course comply with any restrictions you may wish to impose which you notify to us in writing.
- David Allen Financial Services (Dalston) Limited is a connected entity of David Allen and principals in the firm may benefit from the introduction of clients to the connected entity through their ownership of that business even though the connected entity does not directly remit commissions to the firm
4 Commissions or other benefits
4.1 In some circumstances, commissions or other benefits may become payable to us or to one of our associates in respect of transactions we or such associates arrange for you, in which case you will be notified in writing of the amount and terms of payment. The fees that would otherwise be payable by you will be abated by such amounts. If we reduce the fees that we would otherwise charge by the amount of commission retained, we will apply the HMRC concession which allows VAT to be calculated on the net fee after deduction of the commission. You consent to such commission or other benefits being retained by us, or, as the case may be, by our associates, without our, or their, being liable to account to you for any such amounts.
5 Client monies
5.1 We may, from time to time, hold money on your behalf. Such money will be held in trust in a client bank account, which is segregated from the firm’s funds. The account will be operated, and all funds dealt with, in accordance with the Clients’ Money Regulations of the Institute of Chartered Accountants in England and Wales.
5.2 In order to avoid an excessive amount of administration, interest will only be paid to you where the amount of interest that would be earned on the balances held on your behalf in any calendar year exceeds £25. Any such interest would be calculated using the prevailing rate applied by the Bank of England for small deposits subject to the minimum period of notice for withdrawals. Subject to any tax legislation, interest will be paid gross.
5.3 If the total sum of money held on your behalf is enough to give rise to a significant amount of interest or is likely to do so, then the money will be placed in a separate interest-bearing client bank account designated to you. All interest earned on such money will be paid to you. Subject to any tax legislation, interest will be paid gross.
5.4 We will return monies held on your behalf promptly as soon as there is no longer any reason to retain those funds. In the unlikely event of us holding any unclaimed monies we reserve the right to pay such monies to a registered charity in line with the guidelines set out in the Clients’ Money Regulations referred to above. We will not do this unless we have been unable to contact you for at least five years and we have taken reasonable steps to trace you and return the monies.
6 Data Protection
6.1 To enable us to discharge the services agreed under our engagement, 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 may obtain, use, process and disclose personal data about you/your business/company/partnership/its officers and employees and shareholders (‘personal data’).
Data Controller
6.2 We confirm that we are each considered an independent data controller in relation to personal data and that we will each comply with the relevant provisions of applicable data protection legislation.
6.3 You will also ensure that any disclosure of personal data to us complies with such legislation. If you supply us with any personal data or confidential information you shall ensure you have a lawful basis to pass it to us and will fully indemnify and hold us harmless if you do not have such a basis and that causes us loss. If you are supplying us with personal data on the basis of a power of attorney for anyone, you must produce to us an original or certified copy of power of attorney on demand. You must ensure you have provided the necessary information to the relevant data subjects regarding its use. You may refer to our privacy notice at our website www.david-allen.co.uk.
6.4 As a separate data controller, we may receive subject access requests from data subjects where they request copies of their personal data. We will co-operate with the request as per our own internal procedures. Should an objection or request for data erasure happen, we will assess each request on a case by case basis to establish the validity of the request.
6.5 In the course of providing services to you, we may disclose personal data to other firms in our network, a regulatory body or a third party or a buyer of our business. As part of our operational service, personal data supplied to us may be transferred between us and EEA/UK/USA where necessary. We will ensure that where any such data transfer takes place, it is covered by an appropriate safeguard such as an adequacy decision. Where an adequacy decision is not applicable another safeguard mechanism will be implemented, such as a standard contractual clause (SCC) to ensure that the transfer remains legal. Where cloud-based services are used the relevant cloud services terms and conditions will apply. In some instances, the location of data stored in the cloud may reside outside of the EEA/UK.
On 28 June 2021, the European Commission approved the UK for adequacy. This means that the continuation of data flows between the UK and the EU will remain unaffected and we can rely on this mechanism for the terms under this agreement over the next four years until its review in June 2025.
6.6 We confirm that we have adequate security measures in place to protect personal data provided to us, including administrative, physical and technical safeguards.
6.7 We will answer your reasonable enquiries to enable you to monitor compliance with this clause. Please do not hesitate to contact us regarding any data protection issue.
Data Processor
6.8 Applicable data protection legislation places express obligations on you as a data controller where we as a data processor undertake the processing of personal data on your behalf. An example would be where we operate a payroll service for you. We therefore confirm that we will at all times use our reasonable endeavours to comply with the requirements of applicable data protection legislation when processing data on your behalf. In particular we confirm that we will aim to comply with any obligations equivalent to those placed on you as a data controller in the EU/EEA/UK. You will also comply with applicable data protection legislation, including but not restricted to, ensuring that you have all appropriate consents and notices or another legal basis in place to enable the lawful transfer of personal data to us. You will fully indemnify and hold us harmless if you do not have a lawful basis and that causes us loss.
6.9 Schedule 2 forms part of the engagement letter and sets out the subject matter and duration of the processing, the nature and purpose of the processing, the type of personal data and the categories of data subjects.
6.10 As the data processor we shall:
- process personal data only on written instruction from you;
- restrict data access to authorised personnel only, and who are bound by confidentiality;
- disclose the personal data to courts, government agencies and other third parties as and to the extent required by law;
- maintain a written record of all categories of personal data processing carried out on your behalf, including details of transfers of personal data outside of the EU/EEA/UK and a general description of the technical and organisational security measures in place in relation to personal data; and
- delete or return all personal data to you at the completion of our engagement requiring personal data processing, subject to legal requirements to retain data.
6.11 In the course of providing services to you and processing personal data, we may disclose personal data to other firms in our network, a regulatory body or a third party. We may use a sub-processor and/or export personal data you supply to us outside the EU/EEA/UK where necessary. We will obtain consent before engaging sub-processors. We will ensure all such data disclosure/export is compliant with relevant data protection legislation and will use our reasonable endeavours to ensure that any agreement entered into with sub-processors includes similar terms to those set out in this clause 6. Where cloud-based services are to be used you may be subject to our cloud services terms and conditions.
6.12 We confirm that we have adequate security measures in place to protect personal data provided to us, including administrative, physical and technical safeguards.
6.13 We will notify you within 10 working days if an individual asks for copies of their personal data, makes a complaint about the processing of personal data or serves a notice from a relevant data protection authority where this relates to you. You and we will consult and cooperate with each other when responding to any such request, complaint or notice. If an individual whose data you have supplied to us or which we are processing on your behalf asks us to remove or cease processing that data, we shall be entitled to do so where required by law.
6.14 We will answer your reasonable enquiries to enable you to monitor compliance with this clause. We will also allow for, and contribute to, audits or inspections conducted by the ICO or their auditor to demonstrate compliance with this clause.
7 Limitation of third party rights
7.1 Persons who are not party to this agreement shall have no rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of this agreement. This clause does not affect any right or remedy of any person which exists or is available otherwise than pursuant to that Act.
7.2 The advice we give you 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, unless we have expressly agreed in writing that a specified third party may rely on our work. We will accept no responsibility to third parties, including any group company to whom the engagement letter is not addressed, your spouse nor any family member of yours or your employer, for any aspect of our professional services or work that is made available to them.
8 Applicable Law
8.1 This engagement letter is governed by, and construed in accordance with, English law. The Courts will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any matter arising from it. Each party irrevocably waives any right it may have to object to any action being brought in those courts, to claim that the action has been brought in an inappropriate forum, or to claim that those courts do not have jurisdiction.
8.2 If any provision in this standard terms of business or any associated engagement schedules, or its application, are found to be invalid, illegal or otherwise unenforceable in any respect, the validity, legality or enforceability of any other provisions shall not in any way be affected or impaired.
9 Changes in the law, in practice or in public policy
9.1 We will not accept responsibility if you act on advice previously given by us without first confirming with us that the advice is still valid in light of any change in the law, public policy or your circumstances.
9.2 We will accept no liability for losses arising from changes in the law or the interpretation thereof, or public policy that are first published after the date on which the advice is given to the fullest extent permitted by applicable law.
10 Fees
10.1 Our fees are computed on the basis of time spent on your affairs by the principals and our staff, including sub-contractors or consultants where necessary, and on the levels of skill and responsibility involved. Disbursements represent travel, accommodation and other expenses incurred in dealing with your affairs.
10.2 If it is necessary to carry out work outside the responsibilities agreed with you for each service, we will advise you in advance. Any additional work will involve additional fees. Accordingly we would like to point out that it is in your interests to ensure that your records etc. are completed to the agreed stage.
10.3 Invoices are payable in full (including disbursements) in accordance with the terms set out on the invoice. If you do not accept that an invoiced fee is fair and reasonable you must notify us within 21 days of receipt, failing which you will be deemed to have accepted that payment is due.
10.4
- Should you fail to make payment of the invoice/invoices raised for works rendered, as detailed at paragraph 10.3 above, we will take action to recover any sums that have fallen due for payment. Such action could include, but is not limited to, instructing a Debt Recovery Agent, Solicitor, and other third parties to recover those sums.
- In the event that payment is not received in accordance with Clause 10.3 above, and we are required to seek recovery of the sums due for payment from you, we will suffer a loss. You agree to indemnify us on demand against all and any loss, liability, and costs (Solicitors’ Fees or otherwise) suffered or incurred by us including, but without limitation, any legal fees, debt recovery agents’ fees, and disbursements arising directly or indirectly from this course of action.
10.5 It is our normal practice to request that clients make arrangements to pay a proportion of their fee on a monthly standing order. These standing orders will be applied to fees arising from work agreed in this letter of engagement for the current and ensuing years. Once we have been able to assess the amount of work and time involved we would be grateful if you would agree to pay an amount to us on a regular basis.
10.6 We reserve the right to charge interest on overdue accounts at the current rate under The Late Payments of Commercial Debts Regulations 2013. We also reserve the right to terminate our engagement and cease acting if payment of any fees billed is unduly delayed. Settlement of fees by debit or credit card is accepted.
10.7 If a client company, trust or other entity is unable or unwilling to settle our fees, we reserve the right to seek payment from the individual (or parent company) giving us instructions on behalf of the client, and we shall be entitled to enforce any sums due against the group company or individual nominated to act for you.
10.8 Insofar as we are permitted to do so by law or by professional guidelines, we reserve the right to exercise a lien over all funds, documents and records in our possession relating to all engagements for you until all outstanding fees and disbursements are paid in full.
10.9 In the event that this firm ceases to act in relation to your company’s affairs you agree to meet all reasonable costs of providing information to the company’s new advisers. In particular you agree to meet these costs where we are required by law to provide information to a successor firm.
11 Retention of papers
11.1 You have a legal responsibility to retain documents and records relevant to your financial affairs. During the course of our work we may collect information from you and others relevant to your tax and financial affairs. We will return any original documents to you if requested. Documents and records relevant to your tax affairs are required by law to be retained as follows
Individuals, trustees and partnerships:
- with trading or rental income: five years and 10 months after the end of the tax year;
- otherwise: 22 months after the end of the tax year
Companies, Limited Liability Partnerships, and other corporate entities:
- six years from the end of the accounting period.
11.2 Although certain documents may legally belong to you, we may destroy correspondence and other papers that we store electronically or otherwise that are more than seven years old, except documents we think may be of continuing significance. You must notify us in writing if you wish us to keep any document for a longer period.
12 Conflicts of interest and independence
12.1 We reserve the right during our engagement with you to deliver services to other clients whose interests might compete with yours or are or may be adverse to yours, subject to clause 18 below. We confirm that we will notify you immediately should we become aware of any conflict of interest involving us and affecting you unless we are unable to do so because of our confidentiality obligations. We have safeguards that can be implemented to protect the interests of different clients if a conflict arises. Where conflicts are identified which cannot be managed in a way that protects your interests then we regret that we will be unable to provide further services.
12.2 During and after our engagement, you agree that we reserve the right to act for other clients whose interests are or may compete or be adverse to yours, subject, of course, to our obligations of confidentiality and the safeguards set out in the paragraph on confidentiality below.
13 Confidentiality
13.1 We confirm that where you give us confidential information, we shall at all times keep it confidential, except as required by law or as provided for in regulatory, ethical or other professional statements relevant to our engagement.
13.2 You agree that, if we act for other clients who are or who become your competitors, to comply with our duty of confidentiality, it will be sufficient for us to take such steps as we think appropriate to preserve the confidentiality of information given to us by you, both during and after this engagement. These may include taking the same or similar steps as we take in respect of the confidentiality of our own information.
13.3 In addition, if we act for other clients whose interests are or may be adverse to yours, we will manage the conflict by implementing additional safeguards to preserve confidentiality. Safeguards may include measures such as separate teams, physical separation of teams, and separate arrangements for storage of, and access to, information.
13.4 You agree that the effective implementation of such steps or safeguards as described above will provide adequate measures to avoid any real risk of confidentiality being impaired.
13.5 We may, on occasions, subcontract work on your affairs to other tax or accounting professionals. The subcontractors will be bound by our client confidentiality terms. You may additionally need to consider your data protection responsibilities.
13.6 We will inform you of the proposed use of a subcontractor before they commence work, except where your data will not be transferred out of our systems and the subcontractor is bound by the confidentiality terms equivalent to an employee.
13.7 If we use external or cloud based systems, we will ensure confidentiality of your information is maintained.
13.8 This clause applies in addition to our obligations as to data protection above
14 Internet communication
14.1 Unless you instruct us otherwise we may, where appropriate, communicate with you and with third parties via email or by other electronic means. However, internet communications are capable of data corruption and therefore we do not accept any responsibility for changes made to such communications after their despatch. It may therefore be inappropriate to rely on advice contained in an email 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 email is not an acceptable means of communication. We will never change our bank details without confirming this to you by posted letter.
14.2 It is the responsibility of the recipient to carry out a virus check on any attachments received.
15 Quality control
15.1 As part of our ongoing commitment to providing a high quality service, our files are periodically subject to an independent regulatory or quality review. Our reviewers are highly experienced and professional people and are, of course, bound by the same requirements of confidentiality as our principals and staff.
Dealing with HM Revenue & Customs
15.2 When dealing with HMRC on your behalf we are required to be honest and to take reasonable care to ensure that your returns are correct. To enable us to do this, you are required to be honest with us and to provide us with all necessary information in a timely manner. For more information about “Your Charter” for your dealings with HMRC, see https://www.gov.uk/government/publications/hmrc-charter. To the best of our abilities, we will ensure that HMRC meet their side of the Charter in their dealings with you.
15.3 We will take account of the steps and checks suggested by HMRC in their ‘Agent Toolkits’. While use of the Toolkits is voluntary, we will ensure that our quality control procedures match or enhance the suggestions in the Toolkits so that, in the unlikely event that HMRC consider any of your tax returns with which we assist to be inaccurate, we will be able to help you demonstrate to HMRC that reasonable care has been taken in the preparation of the return, thereby significantly reducing the possibility of an inaccuracy penalty being imposed. To further reduce the possibility of an inaccuracy penalty, you will remain responsible for maintaining good quality supporting records for each return, for providing us with all relevant information and explanations and for acting on any advice that we give you.
16 Help us to give you the right service
16.1 We are committed to providing you with a high quality service that is both efficient and effective. If at any time you would like to discuss with us how our service to you could be improved, or if you are dissatisfied with the service you are receiving, please let us know, by contacting David Allen.
16.2 We undertake to look into any complaint carefully and promptly and do all we can to explain the position to you. We will acknowledge your letter within five working days of its receipt and endeavour to deal with your complaint within eight weeks. If we do not answer your complaint to your satisfaction you may of course take up the matter with the Institute of Chartered Accountants in England and Wales.
- In order for us to provide you with a high quality service on an ongoing basis it is essential that you provide us with relevant records and information when requested, reply to correspondence in a timely manner and otherwise follow the terms of the agreement between us set out in this standard terms of business and associated Engagement schedules. We therefore reserve the right to cancel the engagement between us with immediate effect in the event of:
- your insolvency, bankruptcy or other arrangement being reached with creditors;
- failure to pay our fees by the due dates;
- either party being in breach of their obligations where this is not corrected within 30 days of being asked to do so.
17. Client Identification
17.1 In common with other professional services firms, we are required by the Proceeds of Crime Act 2002 and the Money Laundering, Terrorist Financing and Transfer for Funds (Information on the Payer) Regulations 2017 (MLR 2017) to:
- maintain identification procedures for clients, beneficial owners of clients, and persons purporting to act on behalf of clients;
- maintain records of identification evidence and the work undertaken for the client; and
- report, in accordance with the relevant legislation and regulations.
We have a statutory obligation under the above legislation to report to the National Crime Agency (NCA) any reasonable knowledge or suspicion of money laundering. Any such report must be made in the strictest confidence. In fulfilment of our legal obligations, neither the firm’s principals nor may staff enter into any correspondence or discussions with you regarding such matters.
- If we are not able to obtain satisfactory evidence of your identity and where applicable that of the beneficial owners, we will not be able to proceed with the engagement.
- If you undertake business that requires you to be supervised by an appropriate supervisory authority to follow anti-money laundering regulations, including if you accept or make high value cash payments of €10,000 or more (or equivalent in any currency) in exchange for goods, you should inform us.
- Any personal data received from you to comply with our obligations under the MLR 2017 will be processed only for the purposes of preventing money laundering or terrorist financing. No other use will be made of this personal data unless use of the data is permitted by or under enactment other than the MLR 2017, or we have obtained the consent of the data subject to the proposed use of the data.
18 Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standards
18.1 Financial Institutions are required under Finance Act 2013, s. 222 (International agreements to improve tax compliance) and the International Tax Compliance Regulations 2015 (SI 2015/878), to carry out due diligence and reporting obligations in respect of:
- arrangements between the UK and another territory for the exchange of tax information for the purposes of the adoption and implementation of the Common Reporting Standard (CRS) developed by the Organisation for Economic Co-Operation and Development (OECD); and
- the agreement between the UK and the USA to improve international tax compliance and to implement the Foreign Account Tax Compliance Act (FATCA).
18.2 Under the regulations, Financial Institutions are required to collect and maintain information about the residence, and in the case of the USA the citizenship as well, of individuals and entities for whom they maintain financial accounts, and to report information to HMRC.
18.3 The firm may offer corporate trustee services as a Financial Institution and so will have responsibility for compliance with the CRS and FATCA requirements for those trusts for which it provides a corporate trustee service.
Most other firms will not be Financial Institutions, but may have clients that are Financial Institutions.
18.4 Other Financial Institutions will require their clients to verify their tax residence for CRS and tax status under FATCA.
18.5 If any member of the firm acts as a trustee, or the firm itself is a corporate trustee, the firm may have responsibility for compliance with the Regulations.
18.6 Further guidance can be obtained from the HMRC, OECD and IRS websites.
19 Probate-type services
19.1 As we are licensed for the reserved legal activity of non-contentious probate, in the unlikely event that we cannot meet our liabilities to you, you may be able to seek a grant from ICAEW’s Probate Compensation Scheme. Generally, applications for a grant must be made to ICAEW within 12 months of the time you become aware, or reasonably ought to have been aware of the loss. Further information about the scheme and the circumstances in which grants may be made is available on ICAEW’s website: www.icaew.com/probate.
19.2 If you would like to talk to us about how we can improve our service to you, or if you are unhappy with the service you are receiving, please let us know by contacting David Allen. We will consider carefully any complaint that you may make about our probate services as soon as we receive it and will do all we can to resolve the issue. We will acknowledge your complaint within five business days of its receipt and endeavour to deal with it within 8 weeks. Any complaint should be submitted to us by letter.
19.3 If we do not deal with it within this timescale or you are unhappy with our response you may of course take the matter up with our professional body the Institute of Chartered Accountants in England and Wales and the Legal Ombudsman. Complaints to the Legal Ombudsman should be made within six years of the act or omission or within three years of you becoming aware of the issue, and in either case within six months of our written response to your complaint to us. The contact details for the Legal Ombudsman are
Letter: Legal Ombudsman, PO Box 6806, Wolverhampton, WV1 9WJ
Email: enquiries@legalombudsman.org.uk
Telephone: 0300 555 0333
19.4 If the firm has only one authorised individual and, for whatever reason, is unable to run the practice, we have made arrangements with the person and firm stated below for the continuation of probate work for our clients:
Gavin Fernandez of MG Group, Audit House, 260 Field End Road, Eastcote, Middlesex HA4 9LT.
20 General limitation of liability
20.1 We have considered the extent of our liability to you in respect of the professional services described within this engagement letter (the professional services). Having considered both your circumstances and our own, we have propose that this firm’s aggregate liability, whether to you or any other party, of whatever nature, whether in contract, tort or otherwise, of this firm for any losses whatsoever and howsoever caused arising from or in any way connected with this engagement shall not exceed 15 times the fee.
20.2 We acknowledge that the limit in respect of our total aggregate liability will not apply to any acts, omissions or representations that are in any way criminal, dishonest or fraudulent on the part of the firm, its principals or employees.
20.3 We will provide our services with reasonable care and skill. Our liability to you is limited to losses, damages, costs and expenses caused by our negligence or wilful default. However, to the fullest extent permitted by law, we will not be responsible for any losses, penalties, surcharges, interest or additional tax liabilities where you or others supply incorrect or incomplete information, or fail to supply any appropriate information or where you fail to act on our advice or respond promptly to communications from us or the tax authorities. Further, we will not be liable to you for any delay or failure to perform our obligations if the delay or failure is caused by circumstances outside our reasonable control. Subject to clause 20.7 below, our liability to you shall be limited as set out above.
20.4 You will not hold us, our principals, and staff responsible, to the fullest extent permitted by law, for any loss suffered by you arising from any misrepresentation (intentional or unintentional) supplied to us orally or in writing. 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. However, this exclusion shall not apply where such misrepresentation, withholding or concealment is or should (in carrying out the procedures which we have agreed to perform with reasonable care and skill) have been evident to us without further enquiry.
20.5 You agree that you will not bring any claim in connection with services we provide to you against any of our partners or employees personally.
20.6 Our work is not, unless there is a legal or regulatory requirement, to be made available to third parties without our written permission and we will accept no responsibility to third parties for any aspect of our professional services or work that is made available to them. You agree to indemnify us and our agents in respect of any claim (including any claim for negligence) arising out of any unauthorised disclosure by you or by any person for whom you are responsible of our advice and opinions, whether in writing or otherwise. This indemnity will extend to the cost of defending any such claim, including payment at our usual rates for the time that we spend in defending it and our legal fees on an indemnity basis.
20.7 Nothing in this agreement shall exclude or limit our liability for death or personal injury caused by negligence nor for fraudulent misrepresentation or other fraud which may not as a matter of applicable law be excluded or limited.
21 Draft/interim work or oral advice
21.1 In the course of our providing services to you we may provide advice or reports or other work products in draft or interim form, or orally. However, final written work products will always prevail over any draft, interim or oral statements. Where you request it, we will provide you with written confirmation of matters stated orally. Advice is valid as at the date it was given.
22 Interpretation
22.1 If any provision of our engagement letter or terms of business is held to be void for whatever reason, then that provision will be deemed not to form part of this contract, and no other provisions will be affected or impaired in any way. In the event of any conflict between these terms of business and the engagement letter, the relevant provisions in the engagement letter will take precedence.
23 Internal disputes with a client
23.1 If we become aware of a dispute between the parties who own the business, or who are in some way involved in its ownership and management, it should be noted that our client is the business (unless we have agreed otherwise) and we would not provide information or services to one party without the express knowledge and permission of all parties. Unless otherwise agreed by all parties, we will continue to supply information to the registered office/normal place of business for the attention of the directors/proprietors/partners/trustees. If conflicting advice, information or instructions are received from different directors/principals in the business, we will refer the matter back to the board of directors/the partnership and take no further action until the board/partnership has agreed to the action to be taken. In certain cases we reserve the right to cease acting for the business/client entirely.
24 Intellectual property rights and use of our name
24.1 We will retain all intellectual property rights in any document prepared by us during the course of carrying out the engagement except where the law specifically states otherwise. You may only use such rights to the extent we agreed when engaged to provide services to you and may not resell or sublicense such rights without our further prior consent.
24.2 You are not permitted to use our name in any statement or document that you may issue unless our prior written consent has been obtained. The only exception to this restriction would be statements or documents that in accordance with applicable law are to be made public.
25 Disengagement
25.1 If we resign or are asked to resign, we will normally issue a disengagement letter to ensure that our respective responsibilities are clear.
Schedule 2
Data Processor – Information
1. Introduction
1.1 This schedule accompanies the Standard Terms of Business and details supplementary information, which, in accordance with applicable data protection legislation, must be included in a written contract if the firm is acting as a data processor.
2. Subject matter of the Processing
2.1 The subject matter of the processing are the services to be provided, as set out in this engagement letter.
3. Duration of the processing/retention of records
3.1 The duration of the processing will be as set out in this engagement letter and we will destroy client files at least six years after we finish advising you but reserve the right to retain files longer in appropriate cases or where the law requires.
4. Nature and purpose of the processing
4.1 The nature and purpose of the data processing is as set out in our privacy notice, which can be found on our website, www.david-allen.co.uk.
5. Types of personal data to be processed (for example, names, addresses, dates of birth)
5.1 Personal data: As set out in our privacy notice.
5.2 Special personal data: As set out in our privacy notice, if relevant.6. Categories of data subjects (those to whom the client data relates, e.g.
client employees, client customers)6.1 Categories of data subjects: As set out in the Standard Terms of Business above and in our privacy notice.
7. Obligations and rights of the client (as data controller)
7.1 Your obligations and rights are set out in this engagement letter.
If you need to contact us about any data protection issue, please contact alison.welton@david-allen.co.uk.
