Income over £100,000

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 your income and determine whether the High Income Child Benefit Charge could apply in light of the information provided to us about you and your partner’s income
• Calculate the amount of Child Benefit to be repaid via Self-Assessment
• Include the charge on your Self-Assessment tax return and submit it to HMRC
• Provide guidance on whether it may be beneficial to opt out of receiving Child Benefit payments

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 Child Benefit entitlement or how it interacts with other government benefits
• Registration for Child Benefit or opting out of payments
• Handling HMRC disputes, reviews or compliance checks relating to Child Benefit

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 if you or your partner receive Child Benefit
• Provide accurate details of you and your partner’s adjusted net income
• Advise us of any changes to your household circumstances that may affect entitlement
• Pay any tax due under the High Income Child Benefit Charge on time

We agree to:

• Determine whether the charge applies to your circumstances
• Calculate the correct amount to be included on your tax return
• File the relevant section of your Self-Assessment tax return with HMRC
• Explain your options regarding continued receipt or opt-out of Child Benefit