Self-employed bookkeeping review (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:

• Review your self-employed bookkeeping records on a quarterly basis to check for accuracy, completeness, and correct categorisation of income and expenditure
• Reconcile your records against bank, credit card, and other transaction account statements where available
• Flag errors, inconsistencies, or missing information and liaise with you to resolve these prior to submission
• Prepare and submit your VAT returns to HMRC on a quarterly basis (where VAT-registered), once your records have been reviewed and approved
• Prepare and submit your quarterly MTD for ITSA updates to HMRC based on your reviewed and finalised records
• Maintain digital records in line with MTD for VAT and MTD for ITSA requirements

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) or end of period statement under MTD for ITSA
• Completion of bookkeeping records on your behalf (see separate schedule of services 'Self-Employed Bookkeeping Completion')
• Payroll, pension, or CIS processing
• Management accounts or cash flow forecasting
• Tax planning or advisory work relating to your self-employed income or tax position
• Extensive correction of bookkeeping records where these are materially incomplete or disorganised
• 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:

• Maintain your own bookkeeping records on an ongoing basis and provide them to us in a timely manner each quarter in the format we agree (e.g. accounting software access, CSV exports, scanned receipts)
• Ensure your records are as complete and accurate as possible before submitting them to us for review
• Respond promptly to queries arising from our review to enable timely processing and submission
• 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)
• Approve your VAT return and quarterly MTD for ITSA updates before submission
• Maintain full responsibility for the accuracy of source documents and original financial records

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

We agree to:

• Use reasonable skill and care to review and reconcile your records 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 and agreed 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 review
• 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, or from records that have not been maintained to a sufficient standard prior to our review.