Personal tax return

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:

• Request and collate information required to complete your Self-Assessment tax return (SA100 and supplementary pages) or final declaration where you are subject to MTD for ITSA
• Prepare your tax return or final declaration and calculate your tax liability or refund
• Send you a draft for review and obtain your approval before submission
• Submit the final return or declaration to HMRC using approved software
• Advise you of payment amounts and due dates for any tax liabilities or payments on account

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:

• Tax planning or advice beyond the scope of completing your tax return or final declaration
• Correspondence or dispute resolution with HMRC outside of routine filing
• Capital Gains Tax calculations on complex disposals (e.g. multiple assets, cryptoassets, shares)
• Inheritance Tax advice or calculations
• Advice on non-UK income or domicile/residency status (unless otherwise agreed)
• Subscriptions for Venture Capital Trust shares
• Subscriptions for Enterprise Investment Scheme shares
• Subscriptions for shares under the Seed Enterprise Investment Scheme
• Negligible value claims
• High income child benefit tax charge
• Foreign income
• Residency considerations
• Tax avoidance schemes to disclose (DOTAS)
• Income over £100k
• Quarterly updates and end of period statement (EOPS) under MTD for ITSA (see separate schedule of services 'MTD for ITSA Quarterly Updates, End of Period Statement and Final Declaration')

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 complete and accurate information in a timely manner, including relevant tax documents (e.g. P60, P11D, dividend vouchers, interest statements, rental accounts, etc.)
• Notify us promptly of any significant changes in your personal or financial circumstances
• Inform us whether you are subject to MTD for ITSA obligations so that we can ensure the correct service is applied
• Review the return or final declaration carefully and approve it before submission
• Make any tax payments due by the deadlines to avoid interest or penalties

We agree to:

• Prepare your Self-Assessment tax return or final declaration accurately and in line with current HMRC guidance
• Liaise with you clearly and promptly to request necessary documentation
• Keep you informed of deadlines, tax liabilities, and any changes in legislation that may affect you
• File your return or final declaration securely and handle your information in compliance with data protection laws