Last updated: October 2026

1. Introduction and acceptance

1.1. This agreement is between the Client, whose details are set out in the quotation or engagement letter, and Anlo Financial Solutions Edinburgh Ltd (“AFSE”, “we”, “us”, “our”). AFSE is registered in Scotland, company number SC550413, and its registered office is 5 South Charlotte Street, Edinburgh, EH2 4AN.

1.2. The Client accepts these terms by accepting a quotation, either through Xero, by email or by signing. The quotation sets out the specific services, fees and duration. If the quotation and these terms conflict, the quotation applies.

1.3. We will start work once the Client has done all of the following:

• accepted the quotation
• completed our identity checks (see clause 12)
• authorised us as agent with HMRC and, where relevant, Companies House

1.4. We are not responsible for any period before the engagement starts unless this is agreed in the quotation.

2. Our services

2.1. We provide only the services listed in the quotation. These may include:

• Self Assessment: preparing and submitting personal tax returns, calculating tax and payments on account, and handling Making Tax Digital for Income Tax quarterly updates and year-end submissions where these apply
• Company accounts and tax: preparing statutory accounts, filing accounts with Companies House, and preparing and submitting Corporation Tax returns (CT600)
• VAT: preparing and submitting VAT returns under Making Tax Digital, and VAT registration and deregistration
• Payroll: processing payroll, submitting RTI returns to HMRC, auto-enrolment pension submissions, P60s and P11Ds
• Bookkeeping and management accounts: recording transactions, reconciling bank and control accounts, and preparing management accounts
• Company secretarial: confirmation statements, changes to officers, shareholders and the registered office, and company formations
• HMRC registrations: registering for Self Assessment, PAYE, VAT and Corporation Tax, and updating HMRC records
• Software setup and training: setting up Xero and related integrations, and training the Client to use them

2.2. What we do not do: We do not provide statutory audits, legal advice, investment or financial planning advice, or any service not listed in the quotation.

2.3. Work outside the agreed scope: We will agree any extra work in writing, with a separate quotation or fee estimate, before we start. This includes the following:

• HMRC enquiries and compliance checks
• appeals
• disclosures
• work on earlier years
• urgent or out-of-hours work

3. Professional standards

3.1. We are an ICAEW member firm, and we follow the ICAEW Code of Ethics and our other professional obligations. Our team keeps its knowledge up to date through continuing professional development (CPD).

3.2. We hold professional indemnity insurance with [insurer name, address]. It covers work carried out in the United Kingdom.

3.3. We do not hold client money, and we do not receive commissions.

4. The Client’s responsibilities

4.1. The Client is legally responsible for:

• making correct returns by the due dates
• paying tax and other amounts on time

HMRC and Companies House may charge penalties and interest automatically if deadlines are missed.

4.2. The Client agrees to do the following:

• give us complete, accurate information and documents in good time. We will rely on this information and will not audit or verify it.
• disclose all sources of income, gains and expenses
• review and approve every return and set of accounts before we submit it
• send us copies of all HMRC and Companies House correspondence as soon as it arrives
• tell us promptly about changes that may affect their affairs, such as a change of address, residence, directors, shareholders or business activities
• keep their own records for the periods set out in clause 7
• pay their own tax, VAT, PAYE and pension contributions direct to the relevant authority or provider

4.3. Information deadlines: For annual returns and accounts, the Client should give us complete information at least [8 weeks] before the filing deadline. If information arrives later than this, we will do our best to meet the deadline, but we cannot guarantee it. We may also charge extra for urgent work.

5. Fees and payment

5.1. Our fees are based on the time spent and on the skill, complexity and responsibility the work involves. They are set out in the quotation.

5.2. Invoices are due on presentation, unless the quotation says otherwise. VAT is added where it applies.

5.3. We review our fees each January and send an updated quotation for the coming year. If the Client does not accept the new fees, they may end the engagement under clause 9 without any penalty.

5.4. Late payment:

• Business clients: we may charge interest and compensation under the Late Payment of Commercial Debts (Interest) Act 1998.
• Individual clients: we may charge interest at [4]% a year above the Bank of England base rate, from the due date until payment.

5.5. If fees remain unpaid after we have sent a written reminder, we may pause our work. Before doing so, we will give the Client reasonable notice and tell them about any deadlines that are at risk.

6. Software subscriptions

6.1. We may pay for accounting software, such as Xero, on the Client’s behalf and recharge it at cost.

6.2. We are not a software provider. We are not responsible for the software’s performance, availability or price increases. Any price increases will be passed on to the Client.

6.3. The Client may take over the subscription directly with the provider at any time. If the engagement ends, we will help transfer the subscription to the Client or to their new accountant.

7. Retention of records

7.1. We will return original documents to the Client once we have finished using them.

7.2. The Client’s records:

• Individuals and sole traders: keep records for at least 5 years after the 31 January filing deadline for the tax year concerned.
• Companies: keep records for at least 6 years from the end of the accounting period.
• Some records must be kept for longer. This applies, for example, if HMRC opens an enquiry, or to records of assets that are still held. We recommend keeping all records for 7 years.

7.3. Our records:

• We keep our working papers and files for 7 years.
• We keep anti-money laundering records for 5 years after the engagement ends.

After these periods, we will securely destroy them unless they are still significant. If the Client wants specific documents kept for longer, they should tell us in writing.

7.4. We may disclose our files to regulators, such as ICAEW or HMRC, where they lawfully request them.

7.5. Unpaid fees: We may keep documents and papers related to unpaid work until the fees for that work have been paid. Under ICAEW guidance, we will not keep:

• the Client’s own statutory books or records
• anything the law requires us to release
• anything where keeping it would seriously harm the Client’s position with HMRC or Companies House

8. Confidentiality and conflicts of interest

8.1. We keep the Client’s information confidential during and after the engagement. We will only disclose it where:

• the law requires it
• a regulator requires it
• our professional duties require it
• our insurers require it
• the Client agrees

8.2. We may use subcontractors, including our associated firm in South Africa, to carry out some of the work. All subcontractors are bound by the same confidentiality and data protection obligations.

8.3. We will not name the Client in marketing material without their written consent.

8.4. We will tell the Client about any actual or potential conflict of interest and manage it under ICAEW guidance. If safeguards can resolve a conflict, we will use them with the Client’s informed consent. If a conflict cannot be managed, we may have to stop acting.

8.5. We may act for other clients whose interests differ from the Client’s, subject to our confidentiality obligations.

9. Termination

9.1. Once-off work ends when the quoted work is complete.

9.2. Retainers: Either party may end the engagement by giving one calendar month’s written notice. Email is acceptable.

9.3. Ending the engagement immediately: We may end the engagement immediately, by written notice, in any of these situations:

• the Client does not cooperate
• the Client gives misleading information
• the Client does not pay fees after a reminder
• continuing would breach the law or our professional duties

9.4. What happens on termination:

• The Client pays for work done up to the end date.
• We tell the Client in writing about any deadlines that are coming up and which work is incomplete.
• We send a disengagement letter.
• We respond promptly to professional clearance requests from the Client’s new accountant.
• We remove our HMRC agent authorisation and Companies House authorisations.
• We hand over or transfer Xero and other software subscriptions.
• We return the Client’s records, subject to clause 7.5.

9.5. Termination does not affect rights or obligations that already exist, such as unpaid fees or confidentiality.

9.6. Cancellation right for individual clients: If you are an individual who is not acting for a business, and you accepted our quotation online or by email, you may cancel within 14 days of accepting it without giving a reason. If you ask us to start work within those 14 days and then cancel, you will pay for the work done up to the date you cancel.

10. Liability

10.1. We will provide our services with reasonable care and skill.

10.2. Liability cap: Our total liability for all claims arising from an engagement is limited to [£ amount]. This applies whether the claim is in contract, delict or negligence, or otherwise.

10.3. What we are not liable for:

• losses caused by incorrect, incomplete or late information from the Client or others
• losses caused by the Client not following our advice or not responding to us, HMRC or Companies House
• indirect or consequential losses

10.4. What these terms do not limit:

• our liability for death or personal injury caused by negligence
• our liability for fraud
• any liability that cannot legally be limited
• an individual client’s statutory rights as a consumer

10.5. Our advice is for the Client’s use only and may not be relied on by anyone else.

10.6. Tax law is often a matter of interpretation. We will give our best professional view, but we cannot guarantee that HMRC will agree with it.

10.7. We confirm in writing any advice the Client wants to rely on. If a transaction is delayed or repeated, the Client should ask us to review our earlier advice.

11. Data protection

11.1. We process personal data in line with the UK GDPR, the Data Protection Act 2018 and the Data (Use and Access) Act 2025. Our Privacy Notice explains:

• what data we collect
• why we collect it
• who we share it with
• how long we keep it
• the Client’s rights

11.2. Our role: For most of our work, such as accounts, tax and anti-money laundering checks, we are an independent controller. Where we process personal data on the Client’s instructions, for example running a payroll, we act as the Client’s processor. In that case we will:

• process the data only on the Client’s documented instructions
• make sure our staff are bound by confidentiality
• keep the data secure
• use sub-processors only where they are bound by equivalent terms (the Client authorises the sub-processors listed in our Privacy Notice)
• help the Client respond to data subject requests and meet its security obligations
• tell the Client without undue delay about any data breach
• return or delete the data when the engagement ends, unless the law requires us to keep it
• give the Client the information it reasonably needs to show compliance

11.3. Sharing other people’s data: The Client confirms it is entitled to share with us personal data about other people, such as employees, directors and family members. The Client also confirms it has told those people about it.

11.4. Transfers outside the UK: Some of our software providers and our associated firm in South Africa may process data outside the UK. Where this happens, we use appropriate safeguards, such as the ICO’s International Data Transfer Agreement, as explained in our Privacy Notice.

12. Anti-money laundering

12.1. We are supervised by ICAEW under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017. We must verify the identity of our clients and their beneficial owners, and we must keep these records.

12.2. The law requires us to report suspicions of money laundering to the National Crime Agency. In some cases the law does not allow us to tell the Client that we have done so, and we may have to stop work without explanation.

13. Communication

13.1. We communicate mainly by email and through secure online platforms. We take reasonable steps to keep these communications secure, but no electronic system is completely secure. If the Client prefers a different method, they should tell us in writing.

13.2. We will never change our bank details by email. If the Client receives a request to pay into a different account, they should telephone us to check before paying.

13.3. All instructions must be given in writing. We do not act on verbal instructions.

14. Working hours

We do not work on weekends or Scottish bank holidays. Any work outside our normal hours must be agreed in advance and may be charged extra.

15. Complaints

15.1. If the Client is unhappy with our service, they should contact Annja Louca or Esmerelda Doman at contact@anlofin.com. We will acknowledge the complaint promptly, investigate it fairly and tell the Client the outcome in writing.

15.2. If the Client is still unhappy, they can refer the complaint to ICAEW (icaew.com/complaints).

15.3. Data protection complaints are handled under our Privacy Notice. The Client can also complain to the Information Commissioner’s Office (ICO).

16. General

16.1. These terms, the quotation and any engagement letter together form the whole agreement between the Client and us.

16.2. Changes to this agreement are only valid if they are in writing. Accepting an updated quotation counts as agreeing to the changes in it.

16.3. If any part of this agreement is found to be unenforceable, the rest continues to apply.

16.4. Governing law: This agreement is governed by the law of Scotland, and the Scottish courts have exclusive jurisdiction. If you are an individual consumer who lives elsewhere in the UK, you may also bring a claim in the courts where you live.