Standard Terms of Business

Download our standard terms of business and other appendices referenced in your engagement letter – effective 5th June 2025:

 

Appendix no: Title
1.01 Standard Terms of Business
2.01 Limited Company – Audit
2.03a Charitable Company – Audit
2.03b Scottish Charitable Company – Audit
2.04 Small Charitable Company – Audit
2.05 Non-Company Charity – Audit
2.09 Co-operative or Community Benefit Society – Audit
2.10 Housing Association – Audit
3.01 Assurance Review – Limited Company
3.02a Charitable Company – Independent Examination
3.02b Scottish Charitable Company – Independent Examination
3.03 Non-Company Charity – Independent Examination (Accruals Accounts)
3.04 Non-Company Charity – Independent Examination (Receipts & Payments)
3.05 Friendly Society – Reporting Accountants Report
3.06 Co-operative & Community Benefit Society – Reporting Accountants Report
4.06 Small Non-Company Charity (under £25k income)
4.07 Friendly Society – Accountants Report
4.08 Co-operative or Community Benefit Society – Accountants Report
5.01 Production of Annual Financial Statements
5.02 Cash Flows & Profit Forecasts
5.03 Management Accounts
5.04 Bookkeeping Services
5.05 Cloud-Based Accounting Services
6.01 Corporation Tax
6.04 Self-Assessment (Partnerships & LLPs)
6.05 Benefits in Kind (P11D) Returns
6.06 Subcontractors CIS – Client Operated & Submission By Firm
6.07 Subcontractors CIS – Firm Operated
6.08 VAT
6.09 Personal Tax (Individuals & Sole Traders)
6.10 Personal Tax Credits
6.11 Trust Tax
7.01 Payroll
7.02 Company Secretarial Services
7.03 Secretarial Services – Charity
8.01 FCA Regulated Entity
8.02 Estate Agents
8.03a Solicitors Accounts Rules
8.05 Insurance Brokers – Reports under CASS 5
8.07 Service Charge Accounts – Section 21 Report
8.09 Share Valuations
8.10 Assisting with Acquisition of Company
8.11 Assisting with Disposal of Company
9.04 Disengagement Letter
9.08 Cash Basis Annual Accounts
9.09 Strategic Business Advice
9.10 Reporting to ABTA Limited

 

Latest from our Blog

22 Jan
2026
Millions of UK workers are overpaying tax every year

A new Freedom of Information requested from HMRC, released to the public has found that 5.6 million in the UK paid more tax than …

Read more…

21 Jan
2026
What to do if you can’t pay your Self-Assessment tax bill on time?

The deadline for your Self-Assessment tax bill is just over a week away and you may find yourself under increasing pressure if …

Read more…

20 Jan
2026
Businesses brace for the next wave of Trump tariffs

They say there is nothing new under the sun and the global economic situation seems determined to prove that right.

15 Jan
2026
HMRC warns taxpayers about mid-year Capital Gains Tax changes

HMRC has issued a warning to taxpayers completing their Self Assessment tax returns that their online software cannot automatically …

Read more…

14 Jan
2026
The FRS 102 changes are now in effect: What should businesses do now?

The revised version of FRS 102 has now come into effect for accounting periods starting on or after 1 January 2026 and it will …

Read more…

13 Jan
2026
As AI advances, why is it still better to use a human accountant?

We are now in that period of time between the start of the calendar year and the beginning of the tax year.

8 Jan
2026
HMRC records festive tax return frenzy

According to the latest statistics from HMRC, more than 4,600 Self Assessment taxpayers completed and filed their tax return on …

Read more…

7 Jan
2026
Should I buy a car through my business or personally?

Many small business owners and self-employed individuals may consider buying a car through their business.

2 Jan
2026
How will the changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) impact you?

The Autumn Budget saw many individuals and businesses alike disheartened by measures that seemed to inhibit growth.