Terms & Conditions

David Procter Accountancy Services Ltd

Chartered Certified Accountants

These Terms & Conditions apply to the use of our website and the provision of accountancy, tax, payroll, bookkeeping, VAT, and related professional services by David Procter Accountancy Services Ltd.

These Terms & Conditions should be read alongside our Privacy Policy, Cookie Policy, Website Terms of Use, GDPR / Data Protection Statement, and DPAS Standard Terms and Conditions of Business.

Where we provide a formal engagement letter or schedule of services, those documents will also apply.

Services

David Procter Accountancy Services Ltd provides accountancy and related professional services.

These may include:

Accounts preparation
Tax returns
Corporation tax support
Self-assessment support
Bookkeeping
Payroll services
VAT returns
Business support
HMRC correspondence
Companies House filing support
General accountancy advice

The exact services provided will depend on the engagement letter, schedule of services, quotation, agreement, or instructions accepted by us.

Engagement

Our work will normally begin when you accept our engagement letter, schedule of services, quotation, or instructions either explicitly or implicitly.

We will not usually be responsible for periods before the start of the agreed engagement unless specifically agreed in writing.

For one-off work, the engagement ends when the work is completed.

For recurring work, the engagement continues until terminated in accordance with the agreed terms.

Client Responsibilities

Clients are responsible for providing accurate, complete, and timely information.

This includes records, documents, tax information, payroll details, invoices, receipts, bank records, bookkeeping information, VAT records, and any other information needed to carry out the agreed work.

Clients are responsible for checking information, returns, accounts, or documents prepared for them before approval or submission.

Clients must notify us promptly of any errors, omissions, inaccuracies, or changes in their circumstances.

We are not responsible for penalties, interest, additional tax liabilities, delays, losses, or costs caused by incomplete, inaccurate, misleading, false, or late information supplied by a client or third party.

Client Identification And Verification

We are required to identify and verify clients under UK anti-money laundering legislation.

We may request identification documents, proof of address, business details, company information, and other evidence required for this purpose.

We may also use ID verification software or appropriate databases.

We cannot usually start work until these checks have been completed.

Fees And Payment

Our fees may depend on the time spent, the level of skill and responsibility required, the importance and value of the advice, and the level of risk involved.

Any estimate provided is not contractually binding unless we expressly state otherwise.

Fixed fees or indicative fee ranges may be agreed for specific services.

If the scope of work changes, or if unforeseen circumstances mean a fee quote is no longer adequate, we reserve the right to notify you of a revised fee or fee range and seek your agreement.

Invoices are due for payment upon presentation unless otherwise agreed.

Fees are exclusive of VAT, which will be added where chargeable.

Disbursements and expenses incurred on your behalf may be added to invoices where appropriate.

Unless otherwise agreed, our fees do not include third-party, counsel, or other professional fees.

Late Payment

Where the contract exists between us and a purchaser acting in the course of business, we reserve the right to charge interest on late-paid invoices at 8% above the Bank of England base rate under the Late Payment of Commercial Debts (Interest) Act 1998.

We also reserve the right to suspend services or cease to act by giving written notice if payment is unduly delayed.

Cancellations And Termination

Either party may terminate the engagement by giving not less than 21 days’ notice in writing, unless immediate termination is justified.

We may terminate immediately where you fail to cooperate, provide misleading information, or where continuing to act would breach legal, regulatory, or professional obligations.

On termination, outstanding fees remain payable for work completed, time spent, expenses incurred, and any handover work requested.

Professional Advice

We will provide services with reasonable care and skill.

Advice is based on the information available to us at the time.

Oral advice should not be relied upon unless confirmed in writing.

Advice is only valid at the date it is given.

HMRC, Companies House And Third Parties

Where authorised, we may communicate with HMRC, Companies House, pension providers, software providers, or other third parties on your behalf.

The client remains responsible for legal, tax, accounting, filing, and payment obligations.

Confidentiality

Communication between us is confidential.

We will take reasonable steps not to disclose your information except where authorised, required by law, required by professional rules, or as set out in our Privacy Policy.

Data Protection

We process personal data in accordance with UK data protection law.

Further details are set out in our Privacy Policy and GDPR / Data Protection Statement.

Limitation Of Liability

We will provide services with reasonable care and skill.

To the fullest extent permitted by law, we are not liable for indirect losses, loss of profit, loss of business, loss of opportunity, penalties, interest, additional tax liabilities, or losses caused by incomplete, inaccurate, misleading, false, or late information supplied to us.

Nothing in these Terms excludes liability where it cannot legally be excluded.

Complaints

If you have a complaint, please contact David Procter.

We will review the complaint carefully and promptly and do everything reasonable to resolve it.

If you remain dissatisfied, you may refer the matter to ACCA.

Governing Law

These Terms & Conditions are governed by the law of England and Wales.

The courts of England and Wales will have exclusive jurisdiction in relation to any claim, dispute, or difference arising from these Terms or our engagement.