Schedule of Services

This schedule shows what we do and how we need your to help to deliver the services you have chosen in the engagement letter.  It should be read in conjunction with the engagement letter and our standard terms and conditions.

B5.        Companies

Recurring compliance work

1  We will prepare the company’s corporate tax self assessment (CTSA) return. After obtaining the approval and signature of an authorised nominated director, we will submit it to HM Revenue & Customs (HMRC).

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

3  We will tell you how much tax the company should pay and when. If appropriate, we will initiate repayment claims when tax has been overpaid. We will advise on the interest and penalty implications if corporation tax is paid late.

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

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

Ad hoc and advisory work

6  Where you have instructed us to do so, we will also provide such other taxation advisory and ad hoc services as may be agreed between us from time to time. These may be the subject of a separate engagement letter, at our option. Where appropriate we will discuss and agree an additional fee for such work when it is commissioned by you. Examples of such work include:

  • Advising you when corporation tax is due on loans by the company to directors or shareholders or their associates, and calculating the payments due or the amount repayable when the loans are repaid; and
  • Dealing with any enquiry opened into the company’s tax return by HMRC;
  • Preparing any amended returns which may be required and corresponding with HMRC as necessary.

7  Where specialist advice is required on occasions we may need to seek this from or refer you to appropriate specialists.

Changes in the law

8. We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law or your circumstances.

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

Your responsibilities

10. The Directors, on behalf of the company, are legally responsible for:

(a) Ensuring that the CTSA return is correct and complete;

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

(c) Making payment of tax on time.

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

The signatory to the return cannot delegate this legal responsibility to others. The signatory agrees to check that returns we have prepared for the company are complete before he/she approves and signs them.

11. To enable us to carry out our work the Directors agree:

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

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

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

(d) To provide us with information in sufficient time for the company’s CTSA return to be completed and submitted by the due date following the end of the tax year. In order that we can do this we need to receive all relevant information by no later than 3 months after financial year end. Where feasible, we may agree to complete your return within a shorter period but may charge an additional and agreed fee for so doing;

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

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

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

13. You will forward to us HMRC statements of account, copies of notices of assessment, letters and other communications received from HMRC in time to enable us to deal with them as may be necessary within the statutory time limits. Although HMRC have the authority to communicate with us when form 64-8 has been signed and submitted it is essential that you let us have copies of any correspondence received because HMRC are not obliged to send us copies of all communications issued to you.

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

16. Our services as set out above are subject to the limitations on our liability set out in the engagement letter and in paragraph 15 of our standard terms and conditions.

B6: PAYROLL SERVICES

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

Initial compliance work – existing employers joining RTI

1. We will submit the first Full Payment Submission (FPS) and the Employer Payment Summary (EPS) as necessary online to HMRC after the data to be included therein has been approved by you (the first FPS must reach HMRC normally on or before the payday for the first payroll run after you are required to make submissions under RTI).

Recurring compliance work

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

• Calculating pay as you earn (PAYE) deductions;

• Calculating employee National Insurance Contributions (NIC) deductions;

• Calculating employer NIC liabilities;

• Calculating statutory payments, for example, Statutory Sick Pay and/or Statutory Maternity Pay;

• Calculating other statutory and non-statutory deductions; and

• Submitting information online to HMRC under RTI for PAYE.

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

• Payroll summary report showing the reconciliation from gross to net for each employee and all relevant payroll totals;

• The data included within each] Full Payment Submission (FPS) for taxable pay and payrolled benefits for each employee;

• A payslip for each employee unless not required;

• A P45 for each leaver; and

• A report showing your PAYE and NIC liability and due date for payment.

4. We will submit each FPS online to HMRC after the data to be included therein has been approved by you (each FPS must reach HMRC normally on or before payday).

5. We will prepare, where appropriate (for example, to recover statutory payments, claim deductions under the NIC holiday scheme or CIS deductions, confirm that no payments were made to employees), for each tax month, an EPS from the information and explanations that you provide to us.

6. We will submit each EPS to HMRC after the data to be included therein has been approved by you (an EPS must reach HMRC by the 19th of the month following the tax month to which they relate).

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

• Prepare the final FPS (or EPS) including employer annual declarations and submit this to HMRC after the data to be included therein has been approved by you (the final FPS (or EPS) for the year must reach HMRC by 19 April following the end of the tax year).

• Prepare and send to you by the statutory due date Form P60 for each employee on the payroll at the year end.

8. We will deal with any online secure messages sent to us by HMRC in respect of your payroll; and

9. We will submit National Insurance Number (NINO) verification requests as appropriate to verify or obtain a NINO for a new employee.

Ad hoc and advisory work

10. Where you have instructed us to do so, we will also provide such other taxation ad hoc and advisory services as may be agreed between us from time to time. These may be the subject of a separate engagement letter, at our option. Where appropriate we will discuss and agree an additional fee for such work when it is commissioned by you. Examples of such work include:

• Dealing with any compliance check or enquiry by HMRC into the payroll returns;

• Preparing any amended returns for periods before you report in real time, which may be required, and corresponding with HMRC as necessary;

• Preparing and submitting correcting EPS for earlier years;

• Preparing and submitting an Earlier Year Update (EYU) to correct, after 19 April, any of the year to date totals submitted in your end of year FPS for a previous tax year, in respect of years after you started to send information in real time.

11. Where specialist advice is required on occasions we may need to seek this from or refer you to appropriate specialists.

Changes in the law

12. We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law or your circumstances.

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

Your responsibilities

14. You are legally responsible for:

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

b) Making any submissions by the due date; and

c) Making payment of tax and NIC on time.

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

Employers cannot delegate this legal responsibility to others. You agree to check that submissions that we have prepared for you are correct and complete before you approve them.

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

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

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

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

d) To advise us in writing of changes of payroll pay dates;

e) To notify us at least 5 working days (or such other period as agreed with us) prior to the payroll pay date of all transactions or events which may need to be reflected in the payroll for the period, including details of:

• all new employees (including full names, address, date of birth, national insurance number, passport number) and details of their remuneration packages;
• all leavers, including deaths of employees, and details of termination arrangements;
• all changes to remuneration packages;
• all pension scheme changes;
• any changes to the employees’ bank accounts;
• irregular and/or ad hoc payments and the dates to be paid;

f) To approve:

• EAS, if required by HMRC, at least 2 working days before the due date as agreed with HMRC;
• in-year FPS by at least 2 working days prior to payroll pay dates so that they can be submitted on or before payday, or as agreed with us;
• in-year EPS by at least 5 days prior to 19th of the month following the tax month;
• final FPS (or EPS when applicable) for the year at least 5 days prior to 19 April following the end of the tax year;
• EYU within 5 days; and

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

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

17. If the information required to complete the payroll services set out above is received later than the dates specified above or agreed with us we will still endeavour to process the payroll and returns to meet the agreed payroll date and filing deadlines but we will not be liable for any costs or other losses arising if the payroll is late or the returns are filed late in these circumstances. We may charge an additional fee of 25% for work carries out in a shorter time period.

18. Our services as set out above are subject to the limitations on our liability set out in the engagement letter and in paragraph 15 of our standard terms and conditions.

B7: Benefit in Kind Returns

(forms P11D and P9D and declaration P11D(b)) AND CLASS 1A NATIONAL INSURANCE CONTRIBUTIONS)

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

Recurring compliance work

1. We will prepare forms P11D and P9D as may be required for each employee including directors based on the accounts, information and explanations provided to us on your behalf.

2. We will submit the forms P11D and P9D with the form P11D(b) after the form P11D(b) has been signed by you.

3. We will prepare and send to you the P11D information for you to forward to your employees and directors by the statutory due date.

4. We will calculate your Class 1A NIC liability on the benefits returned in forms P11D that you are obliged to pay HMRC by the due date and send payment instructions to you.

Ad hoc and advisory work

5. Where you have instructed us to do so, we will also provide such other taxation ad hoc and advisory services as may be agreed between us from time to time. These may be the subject of a separate engagement letter, at our option. Where appropriate we will discuss and agree an additional fee for such work when it is commissioned by you. Examples of such work include:

• Dealing with any straightforward enquiry opened into the benefits-in-kind returns by HMRC. More detailed enquiries may be the subject of a separate engagement;

• Preparing any amended returns which may be required and corresponding with HMRC as necessary;

• Advising on Dispensations and PAYE Settlement Agreements; and

• Conducting PAYE and benefits health checks.

6. Where specialist advice is required we may need to seek this from or refer you to appropriate specialists.

Changes in the law

7. We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law or your circumstances.

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

Your responsibilities

9. You are legally responsible for:

a) Ensuring that your declaration on form P11D(b) is true to the best of your knowledge and belief and therefore that the entries on the related forms P11D and P9D are correct and complete;

b) Filing any returns by the due date after the end of the tax year; and

c) Making payment of Class 1A NIC on time.

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

10. The signatory to the return cannot delegate this legal responsibility to others. The signatory agrees to check that the forms that we have prepared for you are complete before he/she approves and signs them.

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

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

(b) To provide full information necessary for dealing with your benefits-in-kind returns: we will rely on the information and documents being true, correct and complete and will not audit the information or those documents;

(c) To notify us within fourteen (14) working days after the end of the tax year of all transactions or events which may need to be reflected in the forms P11D and P9D for the period, including details of all employees during the year and details of their remuneration packages; and

(d) To authorise us to approach such third parties as may be appropriate that we consider necessary to deal with completing the benefits-in-kind returns.

12. If the information required to complete the benefits-in-kind returns set out above is received more than fourteen (14) days after the end of the tax year we will still endeavour to process the information onto the benefits-in-kind returns to meet the submission date but we will not be liable for any costs or other losses arising if submission is late in these circumstances. We may charge an additional fee in such circumstances.

13. Our services as set out above are subject to the limitations on our liability set out in the engagement letter and in paragraph 15 of our standard terms and conditions.

B8: VAT Returns

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

Recurring compliance work

1. We will review your quarterly VAT returns on the basis of the information and explanations supplied by you. The first such return to be reviewed by us will be your first VAT period after registration.

2. Based on the information that you provide to us we will tell you how much you should pay and when. If appropriate we will initiate repayment claims where tax has been overpaid. We will advise on the interest and penalty implications if VAT is paid late.

3. Where appropriate we will calculate the partial exemption annual adjustment.

4. Where appropriate we will calculate the annual Capital Goods Scheme adjustment.

5. We will forward to you the completed return calculations for you to review, before you approve the VAT return for onward transmission by us to HMRC.

Ad hoc and advisory services

6. Where you have instructed us to do so, we will also provide such other taxation ad hoc and advisory services as may be agreed between us from time to time. These may be the subject of a separate engagement letter, at our option. Where appropriate we will discuss and agree an additional fee for this work when it is commissioned by you. Examples of such work include:

• Reviewing and advising a suitable partial exemption method to use in preparing the return;

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

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

• Providing you with advice on VAT as and when requested. Where the advice is provided in writing, the information provided and the query raised will be set out with our response to you.

7. Where specialist advice is required in certain areas we may need to seek this from or refer you to appropriate specialists.

Changes in the law

8. We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law or your circumstances.

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

Your responsibilities

10. You are legally responsible for:

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

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

(c) Making payment of tax on time.

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

The signatory to the return cannot delegate this legal responsibility to others. The signatory agrees to check that returns we have prepared for you are complete before he/she approves and signs them.

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

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

(b) That you are responsible for ensuring that the information provided is, to the best of your knowledge, accurate and complete. The VAT returns are reviewed solely on the basis of the information provided by you and we accept no responsibility for any VAT liabilities arising due to inaccuracies or omissions in the information you provide which may lead to a misdeclaration on which penalties and interest may arise;

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

(d) To provide us with all the records relevant to the preparation of your quarterly VAT returns as soon as possible after the return period ends. We would ordinarily need a minimum of fourteen (14) days before submission to complete our work. If the records are provided later or are incomplete or unclear thereby delaying the review and submission of the VAT return, we accept no responsibility for any default surcharge penalty that may arise. Where feasible we may agree to complete your return within a shorter period but may charge an additional fee for so doing.

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

13. You will forward to us HMRC statements of account, copies of notices of assessment, letters and other communications received from HMRC in time to enable us to deal with them as may be necessary within the statutory time limits. Although HMRC have the authority to communicate with us when form 64-8 has been signed and submitted it is essential that you let us have copies of any correspondence received because HMRC are not obliged to send us copies of all communications issued to you.

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

15. Not used.

16. If EC Sales Lists need to be completed you are responsible for obtaining all of your customers’ VAT registration numbers in other member states and to check with HMRC any that you are not completely satisfied with.

17. Our services as set out above are subject to the limitations on our liability set out in the engagement letter and in paragraph 15 of our standard terms and conditions.

B9: HMRC Tax Investigations

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

Investigation by HMRC

1. We will act on your behalf in the matters of any investigation by HMRC.

2. Where required, we will prepare a report on your behalf giving full disclosure of your tax affairs and, once agreed by you, submit it to HMRC.

3. We will negotiate with HMRC on any question of taxation, interest and penalties. The outcome of some income tax enquiries may be related to, or impact on, claims to tax credits. We will not address the tax credits issues unless we have explicitly agreed to do so.

4. We must make it clear that if at any time we consider that:

• you are not cooperating with us and answering our enquiries fully and frankly; or
• you are unwilling to make full disclosure or you refuse to do so,

then we will immediately cease to act and inform HMRC of that fact (albeit not the reasons for ceasing to act). In that event, any fees you have already paid will not be reimbursed and any unbilled costs would be your liability.

5. Where specialist advice is required in connection with the investigation we may need to seek this from or refer you to appropriate specialists.

Your responsibilities

6. To enable us to carry out our work in relation to an investigation you agree:

(a) That all information to be given to HMRC in the course of the investigation is to be made on the basis of full disclosure of all sources of income, charges, allowances and capital transactions;

(b) To provide full information necessary for dealing with the investigation;

(c) To authorise us to communicate with such third parties as may be appropriate and that we consider necessary to deal with the investigation;

(d) To provide information promptly to enable us to deal with the investigation expeditiously and to act in your interests in order to qualify for such reduction as may be appropriate for the cause of the error and the level of disclosure if there are tax liabilities or penalties for earlier years;

(e) To forward to us upon receipt, copies of all HMRC correspondence, statements of account, PAYE coding notices, notices of assessment, letters and other communications received from HMRC as may be relevant to the investigation to enable us to deal with them as may be necessary immediately upon receipt. Although HMRC have the authority to communicate with us when form 64-8 has been signed and submitted it is essential that you let us have copies of any correspondence received because HMRC are not obliged to send us copies of all communications issued to you.

(f) To keep us informed about significant changes in your circumstances if they are likely to affect the outcome of the investigation. If you are unsure whether the change is material or not please let us know so that we can assess the significance or otherwise; and;

(g) To notify us immediately of any insurance cover you have for enquiries into your tax returns by HMRC.

7. Our services as set out above are subject to the limitations on our liability set out in the engagement letter and in paragraph 15 of our standard terms and conditions.

B10: Specialist or Adhoc Tax Advisory Services

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

1. We will provide ad hoc tax advisory services as requested by you from time to time.

2. Our services may include telephone conversations, attendance at meetings and written advice as and when requested by you.

3. We will not be responsible for the provision of any tax compliance services, unless covered by a separate engagement letter or another schedule to this letter.

4. Where additional expertise is required we may need to seek this from or refer you to another specialist.

Changes in the law

5. We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law or your circumstances.

6. We will accept no liability for losses arising from changes in the law or the interpretation thereof that are first published after the date on which the advice is given

Your responsibilities

7. You agree to provide full information necessary for us to advise in relation to your affairs. We will rely on the information and documents being true, correct and complete and will not audit the information or those documents.

8. If you require tax advice in relation to a proposed transaction we recommend that you instruct us sufficiently in advance so that we have time to give properly considered advice prior to the transaction taking place.

9. You agree to authorise us to approach such third parties as may be appropriate for information that we consider necessary to provide the advice.

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

11. Not used.

12. Our services as set out above are subject to the limitations on our liability set out in the engagement letter and in paragraph 15 of our standard terms and conditions.

B11: Auto Enrolment Services

Initial set up

1. You are responsible for establishing the staging date applicable for your payroll. You will advise us if you bring forward, postpone or otherwise delay any aspect of your staging. We will assist you in establishing the staging date that applies. This is the date that you, as an employer, must start to auto enrol your workers.

2. Using the data supplied by you in order for us to prepare your payroll, we will identify those individuals who would qualify as a ‘worker’ for auto enrolment purposes and will produce a list of them. We will send you this list together with the definition of a ‘worker’ and if required and requested Pension Regulator guidance on how to assess workers earnings and if the worker in under a UK contract. You should review this definition for any individual not included on the payroll records, and inform us of any changes.

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

4. You will choose a pension scheme that meets the automatic enrolment qualifying criteria and we recommend that you take appropriate independent advice. Your choice of scheme can be:

• The existing scheme used by the business if it is an eligible scheme for auto-enrolment;
• Through the National Employment Savings Trust (NEST);
• Or you can seek the advice of a financial adviser on a suitable pension scheme

We will not provide advice on the choice of a scheme, but refer you to guidance issued by the Pensions Regulator on pension scheme selection.

5. You are responsible for providing the required statutory information to your workers.

6. You will enrol all eligible jobholders into an eligible pension scheme on the appropriate date. We will assist you with this process. If required, we will prepare and send to you for distribution a notice for each eligible jobholder telling them that they have been or will be enrolled, and setting out what that means for them, and also detailing their right to opt out (and to opt back in again). We will send information about the eligible jobholders to the pension scheme. (For eligible jobholders who are already active members of a qualifying scheme, we will prepare a notice for you to send them giving them information about the scheme. This is the only action required for such members).

7. If required, we will prepare and send to you a notice to send to each non-eligible jobholder that sets out certain information about opting in to an automatic enrolment scheme and what this means for them. They do not need to be automatically enrolled but have the right to opt in. If the non-eligible jobholder chooses to opt in, you will enrol them onto the scheme on receipt of an opt-in notice. We will assist you with this process. We will send information to the pension scheme about those non-eligible jobholders who choose to opt in.

8. If required, we will prepare and send to you a notice to send to each entitled worker, giving them information about joining a pension scheme and what it means for them. You will arrange membership to a scheme for those entitled workers who choose to join and complete a joining notice. This can be a different scheme to the one used for auto enrolment. We will assist you with this process.

9. You are required within five calendar months of your staging date to make a declaration of compliance with the Pensions Regulator. If required by you in writing to assist, we will on receipt of the scheme information from you, and the pension scheme provider, assist you in making the declaration with the Pensions Regulator.

Recurring compliance work

10. As part of the preparation of your UK payroll for each payroll period we will:

a. Calculate the deductions to be made from each worker’s pay
b. Calculate the contribution you as employer are obliged to make to the scheme
c. Process through the payroll any refunds from the scheme

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

a. The payroll summary report showing the reconciliation from gross to net for each employee and all relevant payroll totals
b. The payslips for each employee (unless payslips are not required)
c. A report showing your total pension contributions (employees and employers) and due date for payment

12. You must re-enrol eligible job-holders every three years. We recommend that you establish a process for this review. We believe a review of the workforce who have ceased membership of the scheme or who have opted-out three years from the staging date, and every three years thereafter with a view to re-enrolling opted out eligible jobholders if they are still eligible for auto-enrolment, would suffice. We will assist you with this review by providing at the outset a document detailing the requirement. At the time of the review, if required and requested by you, we will prepare a notice for you to give to the eligible jobholder telling them that they have been enrolled, and setting out what that means for them, and also detailing their right to opt out (and to opt back in again).

Ad hoc and advisory work

13. We will also provide such other taxation ad hoc and advisory services as may be agreed from time to time. These may be the subject of a separate engagement letter, at our option. Where appropriate we will discuss and agree an additional fee for such work when it is commissioned by you. Examples of such work include:
• dealing with any enquiry from the Pensions Regulator
• preparing any amended records which may be required and corresponding with the Regulator as necessary

Where specialist advice is required on occasions we may need to seek this from or refer you to appropriate specialists

Changes in the law

14. 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 or your circumstances.

15. We will accept no liability for losses arising from changes in the law or the interpretation thereof that occur after the date on which the advice is given.

Your responsibilities

16. You are legally responsible for:

• ensuring that your payroll and pensions records are correct and complete; and
• making payment of pension contributions on time

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

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

• Records about jobholders and workers: e.g. name, date of birth, National Insurance number, gross earnings, contributions, gender, address, status within the pension scheme, opt-in notice, opt-out notice and joining notice
• Records about the pension scheme: e.g. employer pension scheme reference, scheme name and address and other information in respect of specific pension schemes

18. You are responsible for choosing an eligible scheme and for regularly reviewing its suitability.

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

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

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

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

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

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

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

d. to notify us at least 7 working days prior to the payroll date of all transactions or events which may need to be considered in relation to auto enrolment obligations for the period, including details of:

• all new workers and details of their remuneration packages
• all leavers and details of termination arrangements for all workers
• changes in categorisation or status of your workers
• all opt-in and opt-out requests from your workers
• all remuneration changes for all workers
• all pension scheme changes

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

24. If the information required to complete the services set out above is received less than 7 days before the payroll date we will still endeavour to process the payroll to meet the agreed payroll date but we will not be liable for any costs or other losses arising if the payroll is late in these circumstances. We may charge an additional fee of £25+VAT for work carried out in a shorter time period.

25. Our services as set out above are subject to the limitations on our liability set out in the engagement letter and our standard terms and conditions of Business. You should read this in conjunction with our standard terms and conditions that exclude liability to third parties.

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