По британским законам легальное бухгалтерское обслуживание компаний в Великобритании могут предоставлять только зарегистрированные профессиональные бухгалтера и бухгалтерские компании.
Нарушение данного положения может повлечь существенные штрафы. В настоящее время на данном рынке существует не мало компаний, которые предлагают не профессиональное бухгалтерское обслуживание компаний. При выборе бухгалтера клиент должен понимать, что Британский налоговый офис не дает агентские номера компаниям, которые находятся вне Великобритании. Это значит, что компании, не зарегистрированные в UK и не аккредитованные при Налоговом ведомстве Великобритании, не имеют права оказывать услуги по регистрации компаний и предлагать бухгалтерские услуги в Великобритании.
Цены и Договор на бухгалтерское обслуживание.
Стандартное бухгалтерское обслуживание компаний зарегистрированных на VAT и с годовым оборотом менее £600 000 – £290 в месяц .
Бухгалтерское обслуживание компаний, не нуждающихся в регистрации VAT – £60 в месяц.
Услуги бухгалтера в Великобритании.
Перечень услуг и образец типового договора.
Мы можем подготовить бухгалтерский отчет для всех видов бизнеса: индивидуальных предпринимателей, товариществ, компаний с ограниченной ответственностью и товариществ с ограниченной ответственностью.
Наши услуги помогут снизить административную нагрузку, позволят вам сосредоточиться на ведении бизнеса и при этом быть увереными, что ваши счета и отчеты в полном порядке.
Наши услуги по бухгалтерскому учету и compliance services включают:
- Подготовка годовой отчетности
- Подготовка периодической управленческой отчетности
- Бухгалтерские услуги
- Ведение учетных записей PAYE и VAT деклараций
- Подготовка к HMRC investigation
- PAYE и соответствие национальному страхованию
- Self-Esteem Council
- Помощь в соблюдении требований FRS102, нового стандарта бухгалтерского учета в Великобритании
- Корпоративное налоговое планирование
- Помощь в предъявлении претензий по расходам на исследования и разработки
- Консультации по претензиям в Patent Box Claims Advice
ACCOUNTS SERVICES AND TERMS
This letter sets out the basis on which we are to act as your accountants.
1 PERIOD OF ENGAGEMENT
1.1 This engagement will commence on ………………………….
2 OUR SERVICES TO YOU
2.1 Bookkeeping We will process your day to day accounting documents including:
– recording sales invoices;
– recording supplier invoices;
– recording cash payments and receipts;
– reconciliation of bank and control cash control accounts;
– maintaining a record of amounts owed to the business;
– maintaining a record of amounts owed by the business;
– a list of accruals;
– a list of prepayments;
2.2 Company secretarial
We will file all necessary forms with UK Companies Register and we will maintain the members register, annual minutes, shares allotments, annual returns and notify UK Companies Register of any changes made to the company.
2.3 Payroll administration
We will prepare and administer your monthly salaries and will file your year-end returns with Tax Office including:
– P35 Employers year end return;
– P14/P60 Statement of employees annual income and deductions;
– P11D Return of expenses by the employer;
– Processing of P45/P46
2.4 VAT Compliance
We will prepare and review your quarterly VAT returns based on information supplied to us and submit toTax Office.
2.5 Monthly reporting
We will prepare monthly management reports, which can be tailored specifically to your needs but will typically include following information:
– cash flow summary;
– profit and loss;
– balance sheet;
– aged debtors report;
– aged creditors report;
– bank activity report;
– paid suppliers invoice report;
– paid customers invoice report;
– key dates and deadlines.
2.6 Year-end accounts
a) We will prepare your accounts from your records, incorporating any other verbal or written information given. In preparing these accounts we will endeavour to identify and correct any errors found in your records and where appropriate advice you accordingly.
b) We will draw your attention to any major deficiencies, errors or omissions which we discover in your records or accounting system.
c) It is your responsibility to maintain accurate and reliable accounting records for the purpose of our drawing up accounts.
2.7 Tax Compliance
We will prepare the company’s corporation tax and your self-assessment tax returns and guide you through the complicated rules and legislation of taxation system. This includes liaising with HMRC concerning your tax affairs.
We will calculate your tax liability and notify you of when any payments are due and deal with post-submission issues.
3 YOUR RESPONSIBILITIES – WHAT YOU WILL PROVIDE
3.1 We will rely on the information and documents being true, correct and complete and will not audit the information or those documents. The information we provide can only be as good as the details on which it is based, whether supplied by you or by a third party with 4 your permission. It is therefore your responsibility to notify us as soon as possible of any change in circumstances.
3.2 To enable us to carry out our work you agree:
a) to provide us with all sales invoices, purchases invoices, bank and credit card statements, details of bank payments and receipts including royalty and other statements, and any further relevant accounting records.
b) Month End – to forward all accounts records to us at least every fortnight for which prepaid envelopes will be provided.
c) VAT – To provide the above records by the 2nd week of the month following your VAT quarter for which a reminder letter will be sent.
d) to keep us informed about significant changes in your circumstances if they are likely to affect your financial position.
4 PROFESSIONAL RULES AND PRACTICE GUIDELINES
4.1 We will observe the byelaws, regulations and ethical guidelines of The Association of Chartered Certified Accountants and accept instructions to act for you on the basis that we will act in accordance with those guidelines. A copy of those guidelines is available for your inspection in our office.
5 COMMISSIONS OR OTHER BENEFITS
5.1 In some circumstances, commissions or other benefits may became payable to us in respect of transactions which we 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 as described will take into account the benefit to us of such amounts. You consent to such commission or other benefits being retained by us without being liable to account to you for any such amounts.
6 RETENTION OF RECORDS
6.1 During the course of our work we will collect information from you and others acting on your behalf and will return any original documents to you following preparation of your return. You should retain them for 7 years from the 31 of January following the end of the tax year. This period may be extended if Tax Office enquire into your tax return.
6.2 Whilst certain documents may legally belong to you, we intend to destroy correspondence and other papers that we store that are more than 7 years old, other than documents which we consider to be continuing significance. You must tell us if you require us to keep a particular document.
7 REGULATORY REQUIREMENTS
7.1 We reserve the right to disclose our files to regulatory bodies in the exercise of their powers
8 QUALITY OF SERVICE
8.1 We aim to provide a high quality of service at all times. I you would like to discuss with us how our service could be improved of if you are dissatisfied with the service you are receiving please let us know by contacting us.
8.2 We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. I we do not answer your complaint to your satisfaction you may take the matter with the Certified Institute of Taxation / The Association of Taxation Technicians.
9.1 Our fees are computed on basis of the time spent on your affairs (which depends on the levels of skill and responsibility involved) and disbursement incurred in connection with the engagement. I work is required which is outside the scope of this letter, a separate engagement letter will be issued. We will issue invoices at intervals during the course of the year.
9.2 Our invoices are payable on presentation. We reserve the right to charge interest in the case of overdue accounts. We may terminate our engagement and cease acting if payment of any fees billed is unduly delayed. However, it is not our intention to use these arrangements in a way, which is unfair or unreasonable.
9.3 Standard fixed fee for the services will be £3,480.00 per annum divided into 12 equal instalments of £290.00. The monthly instalment will be charged at the beginning of the monthly service period. The standard fee applies to business with the turnover of less than £600,000.00 per year.
9.4 Additional single incorporation fee £100.00 will be charged at incorporation for newly formed companies.
9.5 Individual arrangements will be agreed with the business depending on their specific requirements.
10 TERMINATION OF CONTRACT
The contract can be terminated by the client or the company by giving at least 30 days notice in writing to the other party.
11 LIMITATION OF LIABILITY
11.1 The advice, which we give to you, is for your sole use and does not constitute advice to any third party to whom you may communicate it.
11.2 We will provide the professional services outlined in this letter with reasonable care and skill. However we will not be responsible for any losses, penalties, surcharges, interest or any additional tax liabilities arising from the supply by you or other of incorrect or incomplete information, or from the failure by you or others to supply appropriate information or your failure to act on our advice or respond promptly to our communications from us or the tax authorities.
11.3 Email may be used to enable us to communicate with you. As with other forms of delivery this carries the risk of inadvertent misdirection or delivery. It is the responsibility of the recipient to carry out a various check on any attachment received.
12 ELECTRONIC COMMUNICATION
12.1 As internet communication are capable of data corruption we do not take any responsibility of changes made to such communication after their dispatch. I you do not accept this risk, you should notify us in writing that e-mail is not an acceptable means of communication.
13 ACCEPTABLE LAW
13.1 This engagement letter is governed by, and constructed in accordance with English law. The courts of England and Wales will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any letter arising from it. Each party irrevocably waives any right it may have to object any action being brought in those courts, to claim that the action brought in inappropriate forum, or to claim that those courts do not have jurisdiction.
14 DATA PROTECTION ACT 1998
14.1 To enable us to discharge the services agreed under this engagement, and for other related purposes including updating and enhancing clients records, analysis of for management purposes and statutory returns, crime prevention and legal and regulatory compliance, we may obtain, use, process and disclose personal your data. You have a right to access, under data protection legislation, to the personal data we hold about you.
15 CONTRACT (RIGHT OF THIRD PARTIES) ACT 1999
15.1 A person who is not a party in this agreement shall have no right under the Contract (Right of Third Parties) Act 1999 to enforce and terms of this agreement. This close does not affect any right or remedy of any person, which exists or is available otherwise than pursuant to that act.
16 AGREEMENT OF TERMS
16.1 This letter supersedes any previous engagement letter for the period covered. Once agreed, this letter will remain effective from the date of signature until it is replaced. We may vary or terminate of our authority to act on your behalf at any time without penalty.
16.2 We should be grateful if you would confirm your agreement to the terms of this letter by signing and returning the enclosed copy. Please also sign the attached service schedule outlining which of the above services you are engaged for.
16.3 If this letter is not in accordance with your understanding of the scope of our arrangement, please let us know.
For and on behalf of Firm Registration Ltd,
Nick Varley Signed ……………………….. Date ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,..
We/I acknowledge receipt of above dated document and fully recognise the agreement between me and the company relating to the appointment to carry out the work as detailed on the service schedule attached.
For and on behalf of (name jf your company) …………………………………………………………………………………..
Your name …………………………………………. Signed……………………………………. Date: ……………………………..