Terms and Conditions
Purpose, Scope and output of the engagement
This firm will provide Accounting services which will be conducted in accordance with the relevant professional and ethical guidelines issued by the Association of Accounting Technicians. The extent of our procedures and services will be limited exclusively for this purpose only. As a result, no audit or review will be performed and, accordingly, no assurance will be expressed. Our engagement cannot be relied upon to disclose irregularities including fraud, other illegal acts and errors that may exist. However, we will inform you of any such matters that come to our attention. These terms and conditions shall remain in force until that are replaced by updated terms and conditions
Period of engagement
This engagement starts on the Proposal commencement date and is valid until either terminated or placed. We will not deal with earlier periods unless you specifically ask us to do so and we agree.
We will continue to provide these services until an agreed change or the engagement is terminated.
This engagement may be terminated by either party giving not less than 30 days written notice to the other party. If we suspect that you have provided us, or a third party, with false or misleading information, we may terminate our engagement immediately. Termination will be without prejudice to any rights that may have accrued to either party prior to termination.
If you do not provide us with instructions for a period of 30 days after a request by us, or your delay in providing instructions makes it impossible for us to carry out the services we have agreed to perform, we shall be entitled to terminate the engagement.
On termination of this engagement, our fees for work performed up to the date of termination will be payable by you, in accordance with our terms of business; at which point we will issue a disengagement letter setting out the details to ensure a smooth transition.
Applicable Law
Our engagement with you and the provision of the services provided are governed by the law and practice of England & Wales. Accepting the letter of engagement and these terms confirms both of our agreements that the courts of England & Wales will have exclusive jurisdiction over any claim or dispute over any matter in respect of the engagement.
Professional body
We are subject to regulation by Association of Accounting Technicians (AAT), The website of our professional body is www.aat.org.uk where you can find details of our firm in the register of
members along with the code of ethics and the regulatory framework with which we are required to comply.
Client monies
We will not hold assets belonging to you or any of our clients.
Investment advice, funding and consumer credit
Investment business is regulated under the Financial Services and Markets Act 2000.
If you are seeking advice on investments, including insurances, we may have to refer you to someone who is authorised by the Financial Conduct Authority or the Prudential Regulation Authority or licensed by a Designated Professional Body as we are not authorised to give such advice. We will account to you for any commission which we may receive in accordance with the rules of our professional body.
Commissions received excluding investment business commissions
From time to time we or another connected business may receive a commission or other benefit because of an introduction to another professional or a transaction arranged for you.
If this occurs, we shall account to you for the commission, which means you will be notified in writing of the terms and payment of the commission or benefit.
You agree that we can retain such commissions or benefits.
Data protection
We will comply with the General Data Protection Regulations and the Data Protection Act 2018 as amended by the Data Protection, Privacy and Electronic Communications (Amendments etc.) (EU Exit) Regulations 2019 which
merge the previous requirements of the Data Protection Act with the requirements of the General Data Protection Regulation ((EU) 2016/679) when dealing with your personal data.
GDPR provides that: Personal data only includes information relating to natural persons who:
can be identified or who are identifiable, directly from the information in question; or
who can be indirectly identified from that information in combination with other information.
This will include but is not limited to a name, identification number, location data and an online identifier.
When providing accountancy services we will usually be acting as a controller under the regulations. We will be controllers as we will make decisions about processing activities when providing the agreed service to you.
We may act as a processor when providing certain services such as payroll. In this case you would be the controller and we would act on your instructions.
We ensure that we comply with the principles as set out in the GDPR (for more information see www.ico.org.uk) when collecting and processing data. These principles are:
Lawfulness, fairness and transparency
Purpose limitation
Data minimisation
Accuracy
Storage limitation
Integrity and confidentiality
Accountability
In order to comply with these principles we will:
Provide you with a privacy notice which should be read in conjunction with the letter of engagement, schedules of services and these terms and conditions
Ensure that the information that we collect and process is limited to that necessary for:
Providing the agreed services
Complying with legal and regulatory obligations
Contacting you with details of other services (where consent has been given)
Other legitimate reasons necessary to protect against claims or disciplinary action.
In order to comply with the regulations of our professional body AAT our files may be subject to review by a professional body, regulator or another qualified third party to ensure our continued compliance with those
regulations.
Anti money laundering compliance
We are supervised by the Association of Accounting Technicians for anti-money laundering compliance. We are required to obtain information to identify and verify our clients. This may be done by requesting the information from you and/or by making searches of appropriate databases designed for the purpose.
We will not usually be able to start working for you until such time as this information is received.
Bribery act 2010
In accordance with the requirements of the Bribery Act 2010 we have policies and procedures in place to prevent the business, its partners and staff from offering or receiving bribes.
Conflicts of interest
Where there is a conflict of interest in our relationship with you or in our relationship with you and another client we will notify all parties and where possible apply appropriate, agreed safeguards to protect the interests of all parties.
Where suitable safeguards cannot be applied we may be unable to provide further services.
We reserve the right to act for other clients whose interests are not the same as or are adverse to yours, subject, of course, to the obligations of confidentiality referred to below.
Professional indemnity insurance
We are required by our professional body AAT to have professional indemnity insurance.
Details about the insurer and the territorial coverage can be provided on request at our offices by appointment or via email.
Complaints
We aim to provide an excellent service at all times. However should you be dissatisfied in any way please contact Lars Swann. This may be done by writing to 79 Kentons Lane, Windsor, Berkshire SL4 4JH, or by telephoning this office, or by emailing Lars Swann at lars@thebeancounters.biz.
We undertake to look into any complaint carefully and promptly and to take all reasonable measures to resolve the position to your satisfaction. If we do not deal with your complaint to your satisfaction you may take up the matter with our professional body AAT. At that point, if appropriate, We shall also provide you with details of an approved body that you may wish to contact with regard to a possible alternative dispute resolution process.
Confidentiality
In accordance with our code of ethics all communication between us is confidential. Information will not be disclosed unless authorised by you (for a specific item or generally via the privacy notice) or where required by law or regulation.
Disengagement
When we cease to act for you a disengagement letter may be issued. This will ensure that our respective responsibilities are clear and agreed.
Should we be unable to contact you we may issue a disengagement letter to your last known address and cease to act.
Each of us may terminate this engagement by giving not less than 30 days notice in writing to the other party, except where you fail to cooperate with us or we have reason to believe that you have provided us or HMRC with misleading information, in which case we may terminate this engagement immediately. This is subject to the minimum contract term of 12 months (early termination fees apply).
Termination shall be without prejudice to any rights that may have accrued to either party prior to termination.
We shall also have the right to terminate this engagement and cease to work for you in the event that you fail to pay our invoices or if you fail to provide us with complete timely or accurate information to enable us to carry out the services we have agreed to perform for you.
In the event of termination of this engagement we will endeavour to agree with you the arrangements for completion of the work in progress at the time, unless we are required for legal or regulatory purposes to cease work immediately. In that event, we shall not be required to carry out further work and shall not be responsible or liable for any consequences arising from termination.
At the time of termination of this engagement (for whatever reason) we will invoice you for all work carried out to the point of termination (in so far as not already invoiced) at our normal hourly rates.
Our engagement with you will cease once we have completed all work that we have agreed to perform for you under this engagement.
Once our engagement with you has terminated or ceased (for whatever reason) we shall owe you no further duties to act for you or to advise beyond the date of termination or cessation of the engagement.
Communication
Unless you instruct us otherwise we will, where appropriate, communicate with you and with third parties via email or by other electronic means. The recipient is responsible for virus checking emails and any attachments.
With electronic communication there is a risk of non-receipt, delayed receipt, inadvertent misdirection or interception by third parties. We use virus-scanning software to reduce the risk of viruses and similar damaging items being transmitted through emails or electronic storage devices. However electronic communication is not totally secure, and we cannot be held responsible for damage or loss caused by viruses nor for communications which are corrupted or altered after despatch. Nor can we accept any liability for problems or accidental errors relating to this means of communication especially in relation to commercially sensitive material. These are risks
you must bear in return for greater efficiency and lower costs. If you do not wish to accept these risks please let us know and we will communicate by paper mail, other than where electronic submission is mandatory.
Any communication by us with you sent through the post system is deemed to arrive at your postal address two working days after the day that the document was sent.
When accessing information held electronically by HMRC, we may have access to more information than we need and will only access records reasonably required to carry out the contract.
You are required to keep us up to date with accurate contact details at all times. This is important to ensure that communications and papers are not sent to the incorrect address.
Fees, payment terms and timetable
We will usually provide you with a fixed fee or hourly rate based quotation for each specified piece of work, such quotation will be set out in respect of that work. We shall never provide a fixed fee quotation in respect of professional work to be undertaken more than one year ahead of the date of the quotation.
Unless agreed to the contrary, any estimate of our fees or a fixed fee quotation does not include any disbursements, or the costs of any third party, which shall be added to our invoices.
Where information is provided later than agreed in the key dates schedule an additional fee may be charged to ensure that the deadline for completion and submission of the information is met.
Any work to be carried out beyond that in a fixed fee quotation will be charged at our normal hourly rates, details of these are available on request. We reserve the right to increase our hourly rates at reasonable intervals, without notice. Please contact us at any time if you would like the current list of hourly rates.
Where the quote for the work is dependent on the volume of transactions, for example employee numbers or number of invoices, a regular review will be undertaken for any changes and the fee will be updated accordingly.
Any fees quoted or estimated are stated exclusive of VAT, which shall be added to our invoices if and when VAT is chargeable.
We may request from you one or more payments on account of our fees and disbursements.
Invoices for our fees will be issued to you at appropriate intervals in accordance with the agreement and payment plan.
Our fees are due for payment within 7 Days days of the date of issue of the relevant invoice.
We may agree to spread payment of your fees by way of monthly payments – by standing order or direct debit – over a period of up to one year. Any monthly standing order or direct debit agreed between us will be calculated with the expectation that your payments will be sufficient to settle the invoiced amount upon completion of the assignment to which the standing order or direct debit relates. Where, during the course of an assignment, it becomes necessary to revise the estimate of fees, we shall explain the revised estimate to you in writing, and require you to amend the monthly standing order or direct debit accordingly.
In any situation where our fees are expected to be paid by a third party (eg by an insurance provider in relation to an HMRC investigation), until those fees have been paid in full, you shall remain liable for our fees.
We reserve the right to stop work on your affairs entirely where any fees due from you remain outstanding 7 Days days after the issue of the relevant invoice.
We reserve the right to charge interest under the Late Payment of Commercial Debts (Interest) Act 1998.
We also reserve the right to suspend our services or cease to act for you on giving written notice if payment of any fee is unduly delayed. We intend to exercise these rights only where it is reasonable and fair to do so.
In respect of a client that is not a natural person, where that client is unable or unwilling to settle our fees, or where fees are overdue (as described above), we shall seek payment from the natural person (or parent entity) who gave us instructions on the client’s behalf, and we shall be entitled to enforce any fees due against them.
If you do not accept that an invoiced fee is fair and reasonable you must notify us within 30 days of receipt, failing which you will be deemed to have accepted that payment is due.
Lien
In so far as permitted to do so by law and professional guidelines, we reserve the right to exercise a lien over all funds, documents and records in our possession relating to all assignments undertaken for you until all outstanding fees and disbursements are paid in full.
Advice
We will assist in implementing advice only where this has been agreed in writing.
Advice given is valid at the time it is given. If you are implementing plans yourself at a later date you need to confirm that there have been no changes in any relevant facts or to laws and regulations that will impact on the validity of the advice.
Advice given orally should not be relied upon unless confirmed in writing.
Advice given by a non-principal should not be relied upon unless confirmed in writing by a principal.
Any advice given is for the use of the addressee of the engagement letter only. We accept no responsibility to any party who is not a party to this agreement.
Any advice given to you should not be passed to a third party without our express permission.
Any advice can only be used for the purpose for which it is given.
Delivery of Services
You agree to provide full and accurate information necessary for us to advise in relation to your affairs. We will rely on the information and documentation true, correct and complete, and will not, (unless agreed otherwise in writing) audit the information or those documents. We are not responsible for any inaccuracies in the information provided to us by you or third parties, and our advice is based on that information.
If we ask for information to be provided to us by a specific date, we shall not be responsible for any losses arising if you provide information after that date, for example, in relation to the completion of tax returns, even if you provide the information prior to the filing deadline for the return.
We strongly recommend that you instruct us sufficiently in advance so that we have time to give properly considered advice prior to any deadline.
If you delay in providing information to us, such that we are unable to provide the agreed services, we may seek to resign from the engagement.
You authorise us to approach such third parties as may be appropriate for information that we consider necessary to perform the engagement.
You confirm that we may contact HMRC to advise them of any errors that we consider to be material that we identify in your reported tax affairs without your prior written consent (although we will, of course, advise you of such action).
Intellectual Property Rights
We will retain all copyright in any document we prepare for you unless the law specifically provides otherwise.
Internal Disputes
Our client is the business. If there is a dispute between the owners and/or managers of the business we will continue to communicate with the Nominated Individual, but will copy in all persons whose email details have been provided to us.
If conflicting advice, instructions or information are received from different individuals at the client, we will refer all matters to the board of directors/partnership/LLP/spouses (as appropriate)and will take no further action until the client has confirmed the course of action to be taken as an entity.
Limitation of Liability
We will provide our services with reasonable care and skill. Our liability to you is limited to losses, damages, costs and expenses directly caused by our negligence or wilful default.
Exclusion of Liability Relating to Non Disclosure or Misrepresentation Etc.
We will not be responsible or liable for any loss, damage or expense incurred or sustained if information material to the service we are providing is withheld or concealed from us or misrepresented to us. This applies equally to fraudulent acts, misrepresentation or wilful default on the part of any party to the transaction and their directors, officers, employees, agents or advisers.
This exclusion shall not apply where such misrepresentation, withholding or concealment is or should (in carrying out the procedures which we have agreed to perform with reasonable care and skill) have been evident to us without further enquiry beyond that which it would have been reasonable for us to have carried out in the circumstances.
Limitation of Third Party Rights
The advice and information we provide to you as part of our service is for your sole use and not for any third party to whom you may communicate it unless we have expressly agreed in the engagement letter that a specified third party may rely on our work. We accept no responsibility to third parties, including any group company to whom the engagement letter is not addressed, for any advice, information or material produced as part of our work for you which you make available to them. A party to this agreement is the only person who has the right to enforce any of its terms and no rights or benefits are conferred on any third party under the Contracts
(Rights of Third Parties) Act 1999.
Exclusion of Liability for Loss Caused by Others
We will not be liable if losses, penalties, interest or additional tax liabilities are caused by the acts or omissions of any other person or due to the provision to us of incomplete, misleading or false information or if they are caused by a failure to act on our advice or a failure to provide us with relevant information.
In particular, where we refer you to another firm for advice on matters outside the remit of our engagement, even if connected or related to the engagement, who you then instruct directly, we accept no responsibility in relation to the work carried out by that firm and will not be liable for any losses caused by them.
Indemnity for Unauthorised Disclosure
You agree to indemnify us and our agents in respect of any claim, including but not limited to any claim for negligence, (such indemnity to extend to all liabilities, costs, expenses, damages and losses, including but not limited to any direct, indirect or consequential losses, loss of profit, loss of reputation and all interest, penalties and legal costs (calculated on a full indemnity basis) and including payment at our usual rates for the time spent by us in defending it, and all and other reasonable professional and management costs and expenses) arising out of any unauthorised disclosure of our advice and opinions, whether in writing or otherwise.
Limitation of Aggregate Liability
The Engagement Letter specifies an aggregate limit of liability, and that sum shall be the maximum aggregate liability of this firm, company or LLP, its principals, partners, directors, members, subcontractors or members, agents, consultants and employees (and of any former principals, partners, directors, members, subcontractors agents, consultants and employees) to all persons to whom the Engagement Letter is addressed and also to any other person that we have agreed with you may rely on our work.
You have agreed that you will not bring any claim of a kind that is included within the subject of the limit against any of our principals, partners, directors, members, subcontractors, agents, consultants, subcontractors or employees on a personal basis, or any former principals, partners, directors, members, agents, consultants, subcontractors or employees.
Retention of Papers
We will return documents that belong to you when the assignment is complete unless specifically agreed with you. If we continue to hold records for you we will agree how they should be treated when we cease to act.
Agreed Further Services
We will carry out such further additional services beyond those listed in the Schedules as we may agree with you in writing. Such additional services will be subject to our usual hourly rates and the terms of this Engagement letter and terms and conditions. Any advice given under this clause may only be relied upon if confirmed by us in writing.
Agreement of terms
Once agreed, this letter will remain effective for the dates of the period of engagement. This agreement is for a minimum period of 12 months where paid on direct debit (early termination fees may apply) Notice of termination must be given in writing with 60 Days notice.
PRIVACY NOTICE
Contact Details
The Data Protection officer is Lars Swann, who can be contacted about anything to do with your personal data and data protection, including to make a subject access request, using the following details
Email address: lars@thebeancounters.biz
Postal address: 79 Kentons Lane, Windsor, Berkshire SL4 4JH
Telephone number: 01753 414229
Introduction
The Data Protection Act 2018 (DPA) and the General Data Protection Regulation (GDPR) requires organisations that process personal data to meet certain legal obligations. We are a data controller within the meaning of the Act and we process personal data.
We are committed to complying with the requirements of the DPA and GDPR. As a result we confirm that personal information we process will only be held (or otherwise processed) to the extent necessary in order to provide the agreed professional services and for any other purpose specifically agreed.
Information Collected
We are entering into a contract with you and will be processing data in order to fulfil our contractual obligations. In order to provide the agreed services we need to collect, retain and process personal data about you. This data is needed in order to:
Take you on and retain you as a client according to the provisions of UK laws and professional regulations (eg anti-money laundering requirements).
Prepare and file accounts and tax returns
Provide advice on tax and national insurance liabilities
Provide ad hoc advice.
If the information required is not provided, we may not be able to provide the required services which would trigger the disengagement provisions in the terms and conditions.
The personal data that we will collect and process will include:
Names and addresses
Email addresses
Telephone numbers
Information held by HMRC
Information required to prepare tax returns
Information required to prepare your accounts
Correspondence between us
How Information is Collected
We collect information that is supplied about you from:
You
A souse/partner
HMRC
Your organisation
Electronic ID verification providers
Other third parties (eg banks, investment managers etc) as authorised by you.
How Your Information is Used
We may use information we hold about you:
to provide services under the contract in force between us
to contact you about other services we provide which may be of interest to you if you have consented to us doing so.
to meet other legal and regulatory requirements.
for other legitimate interests.
We will retain records based on our retention policy so that we can defend ourselves against potential legal claims or disciplinary action which can be brought within statutory time limits.
We may also use information from other people or organisations when carrying out these activities.
There is no automated decision-making involved in the use of your information and therefore no data portability.
Where we use subcontractors they will comply with General Data Protection Regulation (GDPR) requirements.
Your information may from time to time be transferred and/or processed outside the EEA. This will only be done where we have confirmed that the country to which your data has been transferred provides a level of personal data protection
comparable to that provided in European law.
Lawful basis for processing personal data
Personal data may be processed on a contract basis under the engagement letter and provision of services agreements.
Personal data may be processed on a consent basis when meeting clients’ wider expectations of my/our professional relationship.
Personal data may be processed on the legal obligations and/or public interest bases in order to comply with legal requirements.
Personal data may be processed in order to further our legitimate interests.
Transferring Personal Data Outside of the United Kingdom (UK)
Your information may from time to time be transferred and/or processed outside the EEA. This will only be done where we have confirmed that the country to which your data has been transferred provides a level of personal data protection comparable to that provided in European law.
Information which may be given to others
In order for us to provide the agreed services, we may provide personal data about you to:
HMRC
other third parties you require us to correspond with (for example, finance providers, pension providers (including auto-enrolment) and investment brokers.
subcontractors who are bound by the same professional and ethical obligations as the principals and employees of the practice
an alternate appointed by us in the event of incapacity or death
tax insurance providers
professional indemnity insurers
our professional body Association of Accounting Technicians (AAT) or an external reviewer in relation to quality assurance.
We need to give information to these other parties in order to fulfil our contractual obligations to you and therefore it is not possible to opt out of the provision of information to these parties. If you ask us not to provide information we may need to cease to act.
If the law allows or requires during the period of our contractual arrangements or after we have ceased to act we may give information about you to:
the police and law enforcement agencies
courts and tribunals
the Information Commissioner’s Office (ICO).
In addition, after we have ceased to act we may give information about you to:
our professional indemnity insurers or legal advisers where we need to defend ourselves against a claim our professional disciplinary body where a complaint has been made against us in order to defend ourselves against a claim.
your new advisers or other third parties you ask us to give information to.
Data Security
We have put in place appropriate and proportionate security measures to address the risk of personal data being lost, used, altered or accessed in an unauthorised way. We limit access to personal data to those who have a business need to access it, and who will only process the personal data on our instructions.
Nevertheless, no data transmission over the internet, or any other network, can ever be regarded as wholly secure, and we have in place measures to deal with any suspected breach of data security. Those measures include policies and procedures, which are periodically reviewed to ensure they are effective and fit for purpose.
Retention of Information
When acting as a data controller and in accordance with recognised good practice within the tax and accountancy sector we will retain all of records relating to you as follows:
Where tax returns and accounts have been prepared it is our policy to retain information for seven years from the end of the tax year to which the information relates.
Where ad hoc advisory work has been undertaken it is our policy to retain information for seven years from the date the business relationship ceased.
Where we have an ongoing client relationship permanent information (the data supplied by you and others which is needed for more than one year’s tax and accounts compliance) including, for example, capital gains base costs and claims and elections submitted to HMRC, are retained throughout the period of the relationship but will be deleted
seven years after the end of the business relationship unless we are asked to retain it for a longer period by our clients.
Under the Money Laundering Regulations (MLR 2017) personal data must normally be destroyed within specified time limits but where contractual agreement is in place this is taken as agreement under Regulation 40 (5) MLR 2017 to retain records for the longer period of seven years.
Requesting Information Held About You (Right to Access)
Requests to see records and other related information that the firm holds about you are known as ‘subject access requests’ (SAR). We have set out further details on SARs below.
Requests in Writing
Please provide all requests in writing to the individual at the top of this notice.
To help provide the information on a timely basis you may need to provide copies of id and proof of address.
Asking someone else to make a subject access request on your behalf
You can ask someone else to request information on your behalf – for example, a friend, relative or solicitor. We must have your authority to do this. This is usually a letter signed by you stating that you authorise the person concerned to write to for information about you, and/or receive our reply.
When We Won’t Release Information
The law allows us to refuse your request for information in certain circumstances – for example, if you have previously made a similar request and there has been little or no change to the data since the original request.
The law also allows us to withhold information where, for example, release would be likely to:
prejudice the prevention or detection of crime
prejudice the apprehension (arrest) or prosecution of offenders
prejudice the assessment or collection of any tax or duty
reveal the identity of another person, or information about them.
Where we are unable to consent to your request we will set out the reasons in writing.
Putting Things Right (the Right to Rectification)
Should information you have previously supplied to us be incorrect, please inform us immediately so we can update and amend the information we hold.
Deleting your Records (the Right to Erasure)
In certain circumstances it is possible for you to request us to erase your records and further information is available on the ICO website (www.ico.org.uk). If you would like your records to be erased, please inform us immediately and we will consider your request. In certain circumstances we have the right to refuse to comply with a request for erasure and if applicable we will supply you with the reasons for refusing your request.
Restrictions on Processing (the Right to Restrict Processing and the Right to Object)
In certain circumstances you have the right to ‘block’ or suppress the processing of personal data or to object to the processing of that information. For further information refer to the ICO website (www.ico.org.uk). Please inform us immediately if you want us to cease to process your information or you object to processing so that we can take the appropriate action.
Withdrawal of Consent
Where you have consented for us to contact you with details of other services we provide we may continue to process your data and contact you for that purpose after our contractual relationship ends. You may withdraw consent for the firm to contact you in relation to details of other services we provide at any time during the performance of the contract or thereafter. We will then cease to process your data but only in connection with contacting you with details of other services we provide. Note that the withdrawal of consent does not make the other bases on which we are processing your data unlawful. We will therefore still continue to process your data under the terms of our contract and for other reasons set out
in this privacy notice.
Obtaining and Reusing Personal Data (the Right to Data Portability)
The right to data portability only applies:
to personal data an individual has provided to a controller;
where the processing is based on the individual’s consent or for the performance of a contract; and
when processing is carried out by automated means
You may be able to request your personal data in a format which enables it to be provided to another organisation. We will respond to any requests made without undue delay and within one month. We may extend the period by a further two months where the request is complex or a number of requests are received but we will inform you within one month of the receipt of the request and explain why the extension is necessary.
Complaints
If you have any questions or concerns regarding our processing of personal data, you can complain to us as set out in the terms and conditions. If you are dissatisfied with the response, then you can refer to the ICO.
Information Commissioner’s Office
Wycliffe House
Water Lane
Wilmslow
Cheshire
SK9 5AF
You can also complain to our professional body – Association of Accounting Technicians (AAT) as set out in the terms and conditions.