Women Who Count Limited (WWC) is registered in England and Wales Company Number 06909516
WWC will confirm the details of the services to be performed for the client and the fees that will be charged in a letter of engagement, which must be signed by the client and returned to WWC before commencement of any work. By signing the letter of engagement the client will also accept these general terms and conditions.
WWC will maintain the highest standards of professional endeavour, integrity, confidentiality and personal conduct and will not disclose any client information to any person or company (other than necessary government agencies) unless instructed to do so by the client. Please note WWC do not offer tax advice.
A. Charges and expenses
Our charges are computed either on a flat fee or at an hourly rate as detailed in the letter of engagement. In the unlikely event of any errors or omissions caused by WWC, we will make the necessary revisions or corrections free of charge. If, however, errors or omissions are made because the client has supplied incomplete or incorrect information, any necessary revisions or corrections will be charged at our standard hourly rate quoted in the letter of engagement.
Unless otherwise stated in the letter of engagement, the fixed fee and/or hourly rates will not include traveling expenses for journeys of less than 10 miles, postage, or sundry expenses incurred in the course of the work.
We will notify all clients in writing of any fee changes applicable to their work, and will apply such changes to invoices issued for work done from the following month after notification.
Unless otherwise stated in the letter of engagement, WWC may, at its discretion, make the following charges for traveling expenses:
- the first 10 miles of any journey by car will not be chargeable;
- journeys by car will be charged at 45p per mile after the first 10 miles;
- journeys by public transport or flights will be charged at cost;
- bridge/tunnel tolls will be charged at cost.
Any postage, stationery or sundry items purchased on behalf of the client will be charged at cost.
WWC may, during the course of the work, be required to purchase software, equipment or other large items on behalf of the client. The charges to be made for any such items will be detailed in the letter of engagement. Where WWC is required to purchase software, equipment or other large items on behalf of the client we will issue the invoice to the client immediately upon ordering the items.
Unless otherwise stated in the letter of engagement, WWC will issue invoices either on completion of the work for one-off assignments, or monthly on the last day of the month for long term assignments. Our invoices are payable on presentation. We may terminate our engagement and cease acting without any liability attaching to us if payment of any fees billed is unduly delayed.
Where payment is made by cheque and if for any reason the cheque is returned unpaid, any costs incurred by WWC will be passed on to the client, together with an additional £10 administration charge.
WWC reserves the right to charge interest @ 8% above base rate on any outstanding balances together with any solicitors and/or collection agent’s costs incurred on any bills remaining unpaid 30 days after presentation.
Any work already undertaken by WWC will be charged irrespective of cancellation. In the event of a client cancelling work, a cancellation charge will be made at basic daily rates. Any discounts given will be revoked and standard fees will apply.
In the event of nonpayment by a limited company or partnership, WWC reserves the right to pursue settlement of any outstanding balance directly from the personal funds of the directors or partners of that business. The Directors of the company and the partners of the partnership by entering into a contract with WWC hereby jointly and severally guarantee personally that all fees will be paid within the payment terms.
Where the client cancels the work less than 24 hours prior to commencement, they will be liable for a cancellation charge of 15% of either the fixed fee or a day’s work of eight hours at the hourly rate agreed in the letter of engagement.
For long term assignments the agreement between WWC and the client may be terminated by either party giving not less than 1 month’s written notice of termination to the other.
In the event of termination of the agreement, for whatever reason, the client will be responsible for paying all fees due to WWC, including costs, expenses and disbursements incurred by WWC on behalf of the client up to and including any notice period.
Subject to the above, WWC will co-operate as far as practicable to ensure that any work in progress is transferred to the client but will have a lien over any documentation held until full payment is received.
The timescales for completion of the work will be laid out in the letter of engagement. WWC reserves the right to alter any agreed timescale as a result of exceptional unforeseen circumstances or problems not within our control. We will notify the client as soon as any such circumstances become apparent and will use reasonable endeavors to arrange an acceptable revised timescale.
Whilst WWC can agree to a suitable deadline for all work undertaken, deadlines can only be met if sufficient time has been given. We reserve the right to levy additional fees where records are not received in good time and within the deadlines below.
1. VAT Returns
We will endeavor to meet the relevant deadlines if we receive all the company’s VAT records within 7days of the end of the VAT return period. You have undertaken that you will ensure that:
- all relevant VAT records are forwarded to us within7 days of the end of the VAT return period;
- valid VAT invoices are received for all payments where VAT is being reclaimed;
- the VAT rating of supplies is correctly dealt with, i.e., between positive and zero rates and exempt supplies;
- any input VAT on non-business expenditure is clearly marked on supporting invoices;
- we are notified each quarter of any payments to or for the benefit of directors or staff for fuel used for private mileage, together with the business mileage for each such person, for each quarter;
- all supplies made by the business are shown in the records made available to us;
- you inform us of any significant transactions or changes in circumstances.
2. CIS Returns
Information must be received by the 9th of each month in order to meet a month end deadline.
Information must be given to us 48 hours prior to the pay date (Bank Holidays and weekends excluded).
Please note if HM Revenue & Customs choose your return for enquiry this work will need to be the subject of a separate assignment in which case we will seek further instructions from you. Any such work shall be carried out on an hourly basis and any reasonable expenses incurred by WWC as detailed in the clause above or otherwise shall be chargeable to the client.
E. Client Warranty
By signing the letter of engagement and engaging the services of WWC the client hereby warrants and agrees that:
- all returns are to be made on the basis of full and accurate disclosure of all sources of income, charges, allowances and capital transactions;
- that they will provide full accurate and complete information necessary for dealing with their affairs;
- that WWC will rely on any information and documents supplied by the client or by any agent of the client or any third party being true, correct and complete and will not audit the information or those documents;
- that WWC can approach such third parties as may be appropriate for information that we consider necessary to deal with its affairs;
- that the client will forward to us on receipt copies of all Inland Revenue statements of account, PAYE coding notices, notices of assessment, letters and other communications received from the Inland Revenue to enable us to deal with them as may be necessary within the statutory time limits that the client will advise us as soon as possible in writing should any circumstances or facts alter as any alteration may have a significant impact on the advice given;
- that the client will submit all relevant information to WWC within the deadlines detailed above.
Whilst WWC offers a high standard of accuracy, the final responsibility of proof reading for any errors rests with the client. In the event of any errors being found within 24 hours of receipt by the client, WWC undertakes that they will be rectified free of charge.
WWC will not accept any responsibility for the end use of any document they produce or edit. Clients are solely responsible for appropriate use, including abiding by copyright laws, plagiarism laws and publishing requirements.
WWC also retains the right to refuse work without liability from any client if it is felt to involve material that may be illegal, immoral or objectionable or for any other reason.
It is the responsibility of the client to ensure all calculations pertaining to VAT, taxes and salaries are correct. WWC accepts no responsibility for returns or payments made in incorrect amounts.
It is the client’s responsibility to ensure all returns and payments are made on time in order to avoid penalties, interest and surcharges from HMRC. WWC accepts no responsibility for the financial consequences incurred by clients who fail to make returns and payments by the stipulated deadlines or who fail to provide complete records by the deadline dates stated above. WWC is not responsible for communicating the precise financial liability that will be faced should failure to meet deadlines occur.
G. Limitation of Liability
We will provide the professional services outlined in the letter of engagement with reasonable care and skill. However, we will not be responsible for any losses, penalties, surcharges, interest or additional tax liabilities arising from the supply by you or others of incorrect or incomplete information, or from the failure by you or others to supply any appropriate information or your failure to act on our advice or respond promptly to communications from us or the tax authorities or to abide by the deadlines detailed above.
You agree to hold harmless and indemnify us against any misrepresentation, whether intentional or unintentional, supplied to us orally or in writing in connection with this agreement. You have agreed that you will not bring any claim in connection with services provided to you by WWC against any of our employees on a personal basis.
We have set out the agreed scope and objectives of your instructions within the letter of engagement. Any subsequent changes will be discussed with you and where appropriate a new letter of engagement will be agreed. We shall proceed on the basis of the instructions we have received from you and will rely on you to tell us as soon as possible if anything occurs that renders any information previously incorrect or inaccurate. We shall not be responsible for any failure to advise or comment on any matter which falls outside the specific scope of your instructions. We cannot accept any responsibility for any event, loss or situation unless it is one against which it is the expressed purpose of the instructions to provide protection.
We will not be responsible for any returns or records made prior to our engagement. Your previous advisers will deal with outstanding returns, assessments and other matters relating to earlier periods and will agree the position with the tax authorities.
In all cases our liabilities in respect of negligence or defective work shall be limited to ten times the level of fee notes rendered in the twelve months preceding the event which gave rise to the claim.
H. Money Laundering Regulations
WWC is licensed under the Money Laundering Regulations 2007, and will conduct the necessary Due Diligence to confirm the identity of the client before commencement of any work. For long term assignments, the Due Diligence will be repeated at each anniversary of commencement of the work. We will keep copies of all documents relating to the client’s identity for 6 years after completion of the work or termination of the agreement. We may be audited under the Money Laundering Regulations 2007 and, if so, will be required to make the Due Diligence records, including the documents relating to the client’s identity, available to the auditor.
We have a duty under 330 of the Proceeds of Crime Act 2002 to report any instances of money laundering to NCIS without the client’s knowledge or consent if we know, or have reasonable cause to suspect, that the client, or anyone connected with the clients business, are or have been involved in money laundering. Failure on our part to make a report where we have knowledge or reasonable grounds for suspicion would constitute a criminal offence. If we make a disclosure in relation to you, we may not be able to tell you that a disclosure has been made. We may have to stop working for you for a period of time and may not be able to tell you why.
I. Retention of and Access to Records
During the course of our work we will collect information from you and others acting on your behalf and will return any original documents to you following the preparation of your financial statements and returns. You should retain these records for at least seven years from the end of the accounting year to which they relate.
Whilst certain documents may legally belong to you, we intend to destroy correspondence and other papers that we store which are more than seven years old, other than documents which we consider to be of continuing significance. If you require retention of any document you must notify us of that fact in writing.
J. Data Protection Act 1998
With your prior consent given by signing this agreement we may obtain, use, and process Personal Data about you in order that we may discharge the services agreed under the engagement letter. Your Personal Data will typically include your name, address, details of your financial affairs and other information about you relevant to providing you with the services. We may also use your Personal Data for related purposes including updating and enhancing client records, analysis for management purposes and statutory returns, crime prevention and legal and regulatory compliance. We may also use your Personal Data for internal marketing purposes so that we can keep you up-to-date about issues relevant to our services and to provide you with information about our services and services offered by other providers if we consider them to be potentially advantageous to you.
In signing this engagement letter, you agree that we may transfer your Personal Data outside the European Economic Area.
You may have a right of access, under the Data Protection Act 1998, to copies of the Personal Data that we hold about you. A copy of our data protection policy is available on request. You should contact us if you have any queries about data protection or about the Personal Data we hold about you.
K. Contracts (Rights of Third Parties) Act 1999
Persons who are not party to this agreement shall have no rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of this agreement. This clause does not affect any right or remedy of any person which exists or is available otherwise than pursuant to that Act.
The advice that we give to you is for your sole use and does not constitute advice to any third party to whom you may communicate it. We accept no responsibility to third parties for any aspect of our professional services or work that is made available to them.
L. Client Monies
We may, from time to time, hold money on your behalf. Such money will be held in trust in a client bank account, which is segregated from the firm’s funds. The account will be operated, and all funds dealt with, in accordance with current guidelines.
In order to avoid an excessive amount of administration, interest will only be paid to you where the amount of interest that would be earned on the balances held on your behalf in any calendar year exceeds £25. Any such interest would be calculated using the prevailing rate applied by our bank for small deposits subject to the minimum period of notice for withdrawals. Subject to any tax legislation, interest will be paid gross.
If the total sum of money held on your behalf exceeds £10,000 for a period of more than 30 days, or such sum is likely to be held for more than 30 days, then the money will be placed in a separate interest-bearing client bank account designated to you. All interest earned on such money will be paid to you. Subject to any tax legislation, interest will be paid gross.
M. Communications and records
All incoming e-mails and files will be scanned using WWC’s latest anti-virus software. Every effort is made to ensure systems are virus free.
Any attachments to e-mails are believed to be free from viruses, however, it is the client’s responsibility to carry out all necessary checks before opening them and WWC accepts no liability in connection therewith.
WWC makes every effort to ensure that client’s data is secure and performs regular system backups. However, it is suggested that clients make their own copies of any work completed for them as back-up files are kept for a short period of time.
WWC recommends that clients sending in original documents do so using a reliable tracing method such as Royal Mail Special Delivery or Recorded Delivery.
The preferred method for the delivery of information is via e-mail.
Any client that wishes to personally deliver paperwork or information to WWC must make an appointment in advance.
All work completed by WWC is returned to the client by normal postage. However, if the client desires, arrangements can be made to use Recorded Delivery and the postage costs for this will be passed on to the client. WWC will not be held liable for loss, damage or theft of any items sent to the client whilst they are going through the postal service.
N. Changes to the Terms and Conditions of Trading
WWC may from time to time make changes to their Terms and Conditions of Trading and these changes will be published on a page of the company website. Clients should refer to this website for the most up to date version of the Terms and Conditions.
WWC assumes a client’s continued acceptance of the Terms and Conditions, whether amended or not, unless the client states otherwise either in writing.
All agreements between the parties are governed by, and construed in accordance with English and Welsh law. The Courts of England and Wales will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any matter arising from it. Each party irrevocably waives any right it may have to object to any action being brought in those courts, to claim that the action has been brought in an inappropriate forum, or to claim that those courts do not have jurisdiction.