60-day capital gains tax (CGT) reporting

This schedule sets out the scope of services we will provide.

The purpose of this schedule is to clearly define what is and is not included in the scope of our work.

This schedule should be read in conjunction with our engagement letter and our standard terms of business.

As part of our agreed services, we will:

• Gather relevant disposal information from you (e.g., completion statements, purchase details, enhancement costs)
• Calculate the capital gain or loss arising on the disposal
• Estimate the tax payable, taking into account available allowances and reliefs (based on information provided)
• Prepare and submit the 60-day CGT return to HMRC using their online system
• Advise you of the amount of tax due and the payment deadline
• Provide confirmation once the submission has been acknowledged by HMRC

Please note: this list is not exhaustive. Any work not specifically listed under "Included work" is deemed outside the scope of this engagement unless we have expressly agreed otherwise in writing.

Where additional work is required, we will advise you of the scope, our proposed fee, and obtain your agreement before proceeding.

The following work is outside the scope of this service unless separately agreed in writing:

• Advice on domicile status or inheritance tax implications
• Tax planning in connection with arrival in or departure from the UK
• Disclosure or regularisation of historic non-UK income/gains
• Preparing tax returns for overseas jurisdictions
• Giving advice on overseas tax jurisdictions

Please note: this list is not exhaustive. Any work not specifically listed under "Included work" is deemed outside the scope of this engagement unless we have expressly agreed otherwise in writing.

Where additional work is required, we will advise you of the scope, our proposed fee, and obtain your agreement before proceeding.

You agree to:

• Notify us promptly of a property disposal and provide us with all required information well in advance of the 60-day deadline
• Supply accurate and complete records (including purchase and sale documentation, enhancement expenditure, and other relevant costs)
• Inform us of other disposals, income, or gains in the tax year that may affect the calculation of CGT or availability of allowances
• Ensure you have sufficient funds available to meet any tax liability due
• Review and approve draft returns before submission

We agree to:

• Exercise reasonable care and skill in preparing the return, in line with ICAEW standards
• Use the information you provide to calculate the gain and estimated tax liability
• Submit the return within the statutory 60-day deadline (provided information is supplied to us in good time)
• Maintain confidentiality in accordance with our terms of business
• Keep you informed of any material developments in HMRC requirements relating to CGT reporting

Please note: we cannot accept responsibility for penalties, surcharges, or interest arising where information has not been provided to us in good time, or where HMRC disagrees with the treatment of a transaction. We are not liable for any disallowance or adjustment of a claim unless caused by our proven negligence.