Terms and Scope

We have updated our Scope document and engagement documents to make our services and pricing clearer.

The updated documents explain:

• What is included within your agreed fee.
• What counts as reasonable routine communication.
• When additional work may be chargeable.
• How VAT queries, bookkeeping corrections and repeated follow-up are handled.
• Charges for HMRC correspondence and letters.
• The optional monthly support service.

Reasonable routine emails and telephone queries relating directly to your selected services remain included. Additional charges only apply where a request requires further investigation, calculations, research, record corrections, repeated correspondence or work outside the agreed scope.

Where additional work is required, we will explain this and discuss the likely charge in advance wherever reasonably possible.

These changes are intended to provide greater transparency and avoid uncertainty about what is included within agreed fees. Updated proposal and engagement documents will be issued when services are renewed or changed. If you have any questions, please contact Graham.

Client Approval & Responsibility Statement

Before we submit accounts, tax returns, VAT returns or other filings on your behalf, you are responsible for reviewing the information provided and confirming that it is complete and accurate. This includes ensuring all income has been declared, expenses are genuine and allowable, personal expenditure has been identified, and appropriate supporting records are retained.

GMS Business Accountants Ltd prepares your accounts and returns using the information and explanations you provide, exercising reasonable professional care. Where information is incomplete, queries remain unanswered or approval has not been received, we may be unable to finalise or submit your documents. Clients remain responsible for their tax liabilities, payment deadlines and the accuracy of information supplied.

Please read our Client Approval & Responsibility Statement before approving any filing. Written approval, including confirmation by email, will be required before submission where applicable.