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do engagement letters cover for tax practitioners and their clients?","Question",{"text":62,"@type":63},"Engagement letters set out the terms under which a practitioner works with clients and define the contractual responsibilities each party has to the other.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Why can the guidance not guarantee template engagement letters provide total protection?",{"text":67,"@type":63},"The enforceability and protection depend on each set of circumstances and considerations such as unfair contract terms, and contracts cannot override statute law.",{"name":69,"@type":60,"acceptedAnswer":70},"What documents are included in the engagement letter pack?",{"text":71,"@type":63},"The pack includes a covering letter, schedules for various specific services, standard terms and conditions of business, and a privacy notice, plus disengagement letter wording and application guidance for 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ACCA, AAT and STEP\nThe application of engagement letters, guidance notes to the appendices, covering letter, privacy notice, schedules of services, standard terms and conditions of business and disengagement letter wording are examples only. Engagement letters set out the terms under which a practitioner works with clients, and define the contractual responsibilities that each has to the other. The terms which offer practitioners the best protection will depend on the circumstances of each, and the work that is agreed to be provided. Equally, the extent to which those contractual terms will be enforceable given, for example, ‘unfair contract terms’, depends on similar considerations. A practitioner offering services to a client is subject to specific legislation, such as on data protection. Contracts between a practitioner and their client offers evidence of the relationship between the parties which may affect how that legislation applies, but a contract cannot override statute law. For these and similar reasons, it is impossible to provide template engagement letters which offer the practitioner total protection or cover all circumstances equally. We have advice from counsel expressing concerns on this point. Nevertheless, we believe it is in the interests of practitioners to have draft engagement letters available, on the basis of which, considering the guidance in this document and other guidance available, their own circumstances, the relationship and work commitment with clients, they can draft appropriate contractual terms. The Engagement letters, incorporating Counsel’s comments, are set out in the following pages and we have attempted in the text to reflect the detailed advice which counsel has given. Please note that the limited technical changes included in 2020 have not been reviewed by Legal Counsel whose advice was taken on the 2018 version. While every care has been taken in the preparation of the application of engagement letters, guidance notes to the appendices, covering letter, privacy notice, schedules of services, standard terms and conditions of business and disengagement letter wording, CIOT and ATT and all those involved in the preparation and approval of this guidance do not accept any responsibility for any loss occasioned by reliance on the aforementioned documents. Template documents cannot and should not be taken as a substitute for appropriate legal advice.\nContents\nForeword\t\t\t\t\t\t\t\t\t\t\t5\nIntroduction\t\t\t\t\t\t\t\t\t\t\t5\nStatus of the Engagement Letters\t\t\t\t\t\t\t8\nApplication of Engagement Letters\t\t\t\t\t\t\t9\nGuidance notes to the Appendices\t\t\t\t\t\t\t12\nCovering letter Appendix Aa \t\t\t\t\t\t\t\t35\nPrivacy Notice Appendix Ab\t\t\t\t\t\t\t\t49\nSchedules of Services Appendices B1- B13\t\t\t\t\t\t55\nAppendix B1: \tPersonal tax – individuals and couples\t\t\t\t\t\t55\nAppendix B2: \tPersonal tax – sole traders and property income\t\t\t\t\t59\nAppendix B3: \tCompany accounts \t\t\t\t\t\t\t\t65\nAppendix B4a: \tTrusts and estates\t\t\t\t\t\t\t\t69\nAppendix B4b: \tCommon Reporting Standard (CRS) and Foreign Account\t\t\t\t74\nTax Compliance Act (FATCA)\nAppendix B5: \tPartnerships\t\t\t\t\t\t\t\t\t78\nAppendix B6: \tLimited liability partnerships\t\t\t\t\t\t\t85\nAppendix B7: \tCompanies and other entities liable to corporation tax – tagging services\t\t92\nAppendix B8a: \tPayroll services*\t\t\t\t\t\t\t\t99\nAppendix B8b:\tPayroll services – auto-enrolment*\t\t\t\t\t\t110\nAppendix B9: \tBenefits-in-kind returns and Class 1A NIC\t\t\t\t\t118\nAppendix B10a: Making tax dIgital for VAT (MTDfV) \t\t\t\t\t\t122\nAppendix B10a:\tVAT returns\t\t\t\t\t\t\t\t\t128\nAppendix B11a: Voluntary (unprompted) disclosure to HMRC \t\t\t\t\t133\nAppendix B11b:  HMRC civil tax investigations and enquiries\t\t\t\t\t136\nAppendix B12:\tTax credit and universal credit claims\t\t\t\t\t\t139\nAppendix B13:\tSpecialist or ad hoc tax advisory services\t\t\t\t\t146\n*Note appendices B8a and B8b","cbCaiq9j7bAY2dky","https://ap.wps.com/l/cbCaiq9j7bAY2dky","docx",299356,164,"English","# Foreword\n# Introduction\n## Status of the Engagement Letters\n## Application of Engagement Letters\n## Guidance notes to the Appendices\n## Covering letter Appendix Aa\n## Privacy Notice Appendix Ab\n## Schedules of Services Appendices B1-B13\n## Standard Terms and Conditions of Business Appendix C\n## Disengagement Letter Wording Appendix D","[{\"question\":\"What do engagement letters cover for tax practitioners and their clients?\",\"answer\":\"Engagement letters set out the terms under which a practitioner works with clients and define the contractual responsibilities each party has to the other.\"},{\"question\":\"Why can the guidance not guarantee template engagement letters provide total protection?\",\"answer\":\"The enforceability and protection depend on each set of circumstances and considerations such as unfair contract terms, and contracts cannot override statute law.\"},{\"question\":\"What documents are included in the engagement letter pack?\",\"answer\":\"The pack includes a covering letter, schedules for various specific services, standard terms and conditions of business, and a privacy notice, plus disengagement letter wording and application guidance for appendices.\"}]","Engagement letters for tax practitioners - Guidance and template pack | DOCX",57]