Capital gains to report

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:

• Review information provided on asset disposals made during the tax year
• Calculate capital gains or losses for each relevant disposal
• Advise on the availability of reliefs (e.g. Private Residence Relief, Business Asset Disposal Relief)
• Include the relevant capital gains pages in your Self-Assessment tax return
• Include figures on the tax return from a 60-day CGT return we prepared and submitted

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 complex trust or corporate disposals
• Valuation of assets or shares (other than using publicly available information)
• Tax planning prior to disposal (e.g. restructuring ownership)
• Advice on overseas capital gains and interaction with double tax relief
• Disputes with HMRC relating to reported capital gains
• 60-day CGT property return

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:

• Provide full and accurate details of all asset disposals during the relevant tax year
• Retain supporting documentation including acquisition and disposal statements
• Notify us promptly of any residential property sales that may require a 60-day CGT return
• Inform us of any elections or reliefs you believe may be relevant

We agree to:

• Accurately calculate capital gains or losses based on the information provided
• Identify and apply any applicable reliefs and allowances
• Prepare and submit capital gains information within the Self-Assessment tax return
• Ensure that all required capital gains disclosures meet HMRC's filing requirements