Terms and Conditions
Last updated: January 2026
These Terms and Conditions apply to all services provided by Atreus Accountants Ltd (company number 05515905) (“we”, “us”, “our”) to clients (“you”, “your”). By engaging us, you agree to be bound by these Terms.
1. Agreement
1.0.1.
You appoint Atreus Accountants Ltd as your accountants only in relation to the services you have selected and expressly instructed us to provide and, where authorised, to represent you in dealings with HM Revenue & Customs (“HMRC”) and other relevant authorities in connection with those services. Each accounting period and tax year shall be treated as a separate engagement unless expressly agreed otherwise in writing.
1.0.2.
This agreement may only be amended or varied by written agreement signed by both parties.
1.0.3. Advisory Scope
Where advisory services are provided, the scope of such services shall be limited to those expressly agreed in writing. Any additional work requested or required outside the agreed scope shall be subject to separate agreement and additional fees.
1A. Business Operating Advisory Services
1A.0.1.
Where you instruct us to provide Business Operating Advisory services (including, but not limited to, Operating Reviews, advisory meetings, reports, plans, or recommendations), such services are provided on an advisory basis only.
1A.0.2.
Business Operating Advisory services are intended to support your internal consideration and decision-making. They do not constitute implementation, management, control, supervision, or execution of business activities.
1A.0.3.
You remain solely responsible for all decisions taken, actions implemented, and outcomes arising from your business operations, whether or not you choose to act upon any advisory output provided by us.
1A.0.4.
We do not guarantee any particular outcome, financial performance, operational improvement, business success, or avoidance of loss as a result of Business Operating Advisory services.
1A.0.5.
Unless expressly agreed in writing, Business Operating Advisory services do not include project management, staff management, operational delivery, supplier management, or third-party coordination.
2. Confidentiality
2.0.1.
We treat the confidentiality of client information seriously. All accounts, statements, and reports prepared by us are for your exclusive use within your business or to meet specific statutory responsibilities. They will not be disclosed to any third party without your prior consent unless required by law, regulation, or professional obligation.
2.0.2.
You may authorise another individual to communicate with us on your behalf (for example, a spouse or business partner). Written consent will be required.
2.0.3.
For the purposes of the UK General Data Protection Regulation (UK GDPR) and the Data Protection Act 2018, the Data Controller is Atreus Accountants Ltd. Further details are set out in our Privacy Policy.
3. Agreement of Terms and Cancellation
3.0.1.
This agreement becomes effective upon receipt of your completed registration form. Either party may terminate our authority to act at any time by providing written notice. Where cancellation occurs before the first monthly payment is collected, a £30 administration fee will apply.
3.0.2.
Monthly fees are non-refundable and non-transferable, regardless of whether services have been used or work completed. Fees relate to the availability of the service rather than solely to completed outputs.
3.0.3.
These Terms may be updated from time to time. It is your responsibility to review the current version available on our website.
3.0.4.
Where an indemnity claim is made against a direct debit payment, the outstanding amount together with a £30 administration charge shall become immediately payable.
4. Payments
4.0.1.
Monthly invoices will be issued for your current financial year and collected by direct debit. Where you join part-way through a financial year, fees will be apportioned across the remaining months.
4.0.2.
Where work is required for earlier periods not covered by your monthly fees, we will contact you separately to confirm scope and pricing.
4.0.3.
Fees may be increased periodically to reflect inflation, regulatory changes, or increased costs. We will provide at least 14 days’ notice of any increase.
4.0.4.
Fees are based on the information you provide. If your circumstances change, we reserve the right to adjust fees accordingly.
4.0.5.
Where direct debit is unavailable, payment may be collected by debit or credit card via our payment provider.
5. Late Payments
5.0.1.
Outstanding balances overdue by more than 90 days may be charged interest at 8% above the Bank of England base rate, in accordance with the Late Payment of Commercial Debts (Interest) Act 1998.
5.0.2.
Responsibility for unpaid fees rests with the business owners (sole traders or partnerships) or the director who signed the registration form (limited companies).
6. Suspension of Services for Non-Payment
6.0.1.
If any invoice remains unpaid after its due date, we reserve the right, at our discretion and without further notice, to suspend some or all of our services until all outstanding amounts are paid in full. This includes, but is not limited to, the preparation, finalisation, and submission of accounts, tax returns, and statutory or non-statutory filings.
6.0.2.
You acknowledge that suspension of services due to non-payment may result in statutory deadlines being missed. We shall not be responsible for any penalties, interest, surcharges, or other consequences arising from such suspension.
7. Authorisation and Anti-Money Laundering
7.0.1.
Where required, we will request HMRC authorisation codes. Prompt receipt and forwarding of such codes is your responsibility.
7.0.2.
HMRC authorisation does not constitute an instruction to prepare or submit accounts or returns. Work will commence only upon explicit instruction and receipt of all required information.
7.0.3.
We are required to carry out identity and verification checks under UK anti-money laundering legislation. We reserve the right to cease acting where satisfactory information is not provided.
7.0.4.
We may share personal data with HMRC, Companies House, our professional body (AAT), or other authorities where required by law or regulation.
8. Correspondence
8.0.1. Recording of Meetings
We may record telephone or video calls for training, monitoring, accuracy, and preparation of agreed deliverables. By engaging us, you consent to such recording unless you notify us in writing in advance. Recordings will be handled in accordance with our Privacy Policy and will not be shared with third parties except where required by law.
8A. Use of Technology and AI-Assisted Tools
8A.0.1.
In delivering certain services, including advisory services, we may use technology-assisted tools (including transcription, analysis, and drafting tools) to support efficiency, accuracy, and consistency.
8A.0.2.
All client-facing outputs are reviewed and finalised by a suitably qualified professional prior to issue.
8A.0.3.
Drafts, interim materials, or working documents generated during the course of an engagement must not be relied upon unless and until they are confirmed as final by us.
8A.0.4.
We shall not be responsible for decisions made or actions taken by you based on draft, interim, or partial outputs, or where information is used outside the context for which it was prepared.
9. Referral Fees
9.0.1.
We may receive referral fees or commissions from third parties introduced to you. You agree that we may retain such fees.
10. Offers
10.0.1.
Introductory or discounted offers apply only where you remain an ongoing client. Where services are cancelled within 12 months, the full non-discounted fee shall become payable.
11. Your Responsibilities
11.0.1.
You must provide complete, accurate, and timely records and approve accounts and tax returns before submission.
11.0.2.
You are responsible for the accuracy of all information supplied and for compliance with all applicable laws and regulations.
11.0.3.
You remain legally responsible at all times for ensuring that all statutory filings and tax obligations are completed accurately and by the relevant deadlines, regardless of whether you have instructed us to act or whether services are suspended due to non-payment or other breaches of these Terms.
12. Our Responsibilities
12.0.1.
We will prepare accounts and tax returns based solely on the information provided by you.
12.0.2.
Our total liability for any proven loss arising from our negligence, breach of contract, or failure to exercise reasonable skill and care shall be limited to the total fees paid for the specific services to which the claim relates.
12.0.3.
We do not guarantee statutory deadlines where information, approval, or payment is provided late or incomplete.
12.0.4. Advisory Responsibility Limitation
Where advisory services are provided, our responsibility is limited to exercising reasonable skill and care in providing professional advice based on the information available to us at the time. Responsibility for implementation and outcomes rests entirely with you.
13. Submission of Accounts and Tax Returns
13.0.1.
We will not submit any accounts, tax returns, or other documents to HMRC, Companies House, or any other authority until:
a) you have approved the final version of the relevant documents in writing; and
b) all outstanding fees due under this agreement have been paid in full.
13.0.2.
Where fees remain unpaid, you may request copies of completed documents for your own submission. Provision of such documents shall not constitute a waiver of our right to payment or our right to suspend services.
14. Ownership of Work and Right of Lien
14.0.1.
All working papers, draft documents, calculations, and internal records created by us remain our property, unless otherwise required by law, until all outstanding fees and charges are paid in full.
14.0.2.
We reserve the right to exercise a lien over such materials in respect of unpaid fees. This right will be exercised reasonably and will not prevent you from accessing documents that legally belong to you and are required to meet statutory obligations.
14A. Use and Reliance on Advisory Outputs
14A.0.1.
Reports, plans, recommendations, and advisory outputs provided by us are prepared solely for your internal business use and must not be relied upon by third parties without our prior written consent.
14A.0.2.
We accept no responsibility or liability where advisory outputs are shared with, relied upon by, or used by third parties without our knowledge or consent.
15. VAT
All fees exclude VAT unless stated otherwise. Our VAT registration number is 317 723 602.
16. Accounts and Returns
16.0.1.
Work undertaken for prior years does not create an obligation to act for future years without renewed instruction.
16.0.2.
Self Assessment information must be provided by 31 October following the end of the tax year to guarantee on-time filing. Work received later is undertaken at our discretion with no guarantee of submission before statutory deadlines.
17. Data Protection
We process personal data in accordance with UK GDPR and the Data Protection Act 2018. Full details are set out in our Privacy Policy.
18. Complaints
Complaints must be made in writing. We will investigate promptly and aim to resolve matters fairly and amicably.
19. Respect at Work
We reserve the right to cease acting where clients behave in a rude, aggressive, abusive, or unreasonable manner.
20. Termination for Non-Payment or Breakdown of Relationship
We reserve the right to terminate our engagement with immediate effect where fees remain unpaid, where there is a persistent failure to comply with payment terms, or where the professional relationship has otherwise irretrievably broken down. Upon termination, we will comply with all applicable professional and ethical obligations.
21. Governing Law
These Terms are governed by the laws of England and Wales, and the courts of England and Wales shall have exclusive jurisdiction.