Our services

You have asked us to provide tax services in relation to the preparation and submission of a report in order to claim Research and Development enhanced expenditure tax relief (the “Purpose”).  As part of this report, as relevant we will include a claim for Research and Development tax credits.

Our services may include telephone conversations, attendance at meetings and written advice as and when requested by you.

We will not be responsible for the provision of any tax compliance services, unless specified in the engagement letter.

Where additional expertise is required we may need to seek this from or refer you to another specialist.

Our responsibilities

We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law or your circumstances.

We will accept no liability for losses arising from changes in the law or the interpretation thereof that are first published after the date on which the advice is given.

Your responsibilities

You agree to provide all information necessary for us to prepare a report in relation to your Research and Development expenditure.  This will include, but not necessarily be limited to:

• Details relating to any potentially qualifying projects, including technical specifications of each project.  This will include an analysis of what technological advance has been sought by the project, what scientific and technological uncertainties were involved in the project, and how these have been overcome, and why this knowledge being sought was not readily deducible by a competent professional;

• Details of any staff costs, subcontracted costs and consumables directly associated with the research and development of each project.  If apportionment of these costs between qualifying and non-qualifying expenditure is necessary, you will provide us a figure or basis for this apportionment with our guidance. 

We will rely on the information and documents being true, correct and complete and will not audit the information or those documents.

You agree to authorise us to approach such third parties as may be appropriate for information that we consider necessary to provide the advice.

You will keep us informed of material changes in your circumstances that could affect your tax liability. If you are unsure whether the change is material or not please let us know so that we can assess its significance.

Our charges

Our charges for the Services will be based upon time incurred.  Fees are quoted exclusive of VAT and disbursements, and are payable in full irrespective of the outcome of the claim.  If HMRC require further information following the submission of the initial claim, further fees may apply based upon time incurred.