Self-employed bookkeeping completion (VAT and quarterly MTD updates)

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:

• Record and reconcile your self-employed income and expenditure transactions, allocating them accurately to the relevant income and expense categories
• Reconcile bank, credit card, and other transaction accounts with statements where available
• Maintain digital accounting records compliant with MTD for VAT and MTD for ITSA requirements
• Prepare and submit your VAT returns to HMRC on a quarterly basis (where VAT-registered)
• Prepare and submit your quarterly MTD for ITSA updates to HMRC based on your finalised bookkeeping records
• Flag unusual transactions, inconsistencies, or missing data that may affect reporting or compliance
• Maintain a fixed asset register for your self-employed business where applicable

Where agreed separately, we will:

• Record sales invoices and credit notes
• Record purchase invoices and expenses and maintain proper filing of evidence to support these

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:

• Preparation or submission of your Self-Assessment tax return (SA100/Final Declaration) under MTD for ITSA
• Payroll, pension, or CIS processing
• Management accounts or cash flow forecasting
• Entry of records from incomplete, disorganised, or missing data (unless previously agreed)
• Tax planning or advisory work relating to your self-employed income or tax position
• Data extraction from non-standard systems (e.g. handwritten ledgers, unstructured formats)
• Review of contracts, direct debits, or supplier terms

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 accurate, complete, and timely records in the format we agree (e.g. scanned receipts, CSV exports, accounting system access)
• Inform us of any changes to your business activity, income sources, or accounting system
• Inform us of any changes to your VAT status (you are responsible for monitoring your VAT status with sufficient regularity to adhere to the various HMRC VAT tests)
• Respond promptly to queries to enable timely processing and submission of quarterly updates
• Maintain full responsibility for the accuracy of source documents and original financial records
• Approve any output or reports prior to reliance on them for tax or filing purposes

Please note: you remain responsible for the accuracy and completeness of the underlying business activity.

We agree to:

• Use reasonable skill and care to record and reconcile your transactions in line with best practice
• Prepare and submit your VAT returns and quarterly MTD for ITSA updates accurately and by the required deadlines, provided all necessary information has been received in good time
• Maintain confidentiality and comply with applicable data protection laws
• Inform you of any errors or inconsistencies we identify in the course of our work
• Keep records in accordance with HMRC's MTD requirements

Please note: we do not accept liability for errors arising from incomplete or inaccurate records provided to us.