17.1 Commencement of Work
Unless otherwise agreed in the engagement letter, our work will commence upon your implicit or explicit acceptance of that letter. We are not responsible for any work relating to periods prior to the commencement date, unless explicitly stated in writing.
17.2 Termination by Either Party
Either party may terminate this engagement at any time by giving **not less than 21 days’ written notice**, except in cases where immediate termination is justified. We may terminate this agreement immediately if:
* You fail to cooperate with us;
* We believe you have provided misleading or inaccurate information to us or to HMRC;
* You fail to pay interim invoices or comply with reasonable requests.
Termination is without prejudice to any rights accrued before termination.
17.3 Completion of Work in Progress
Upon termination, we will aim to agree on the completion of any work in progress unless legal or regulatory reasons require us to stop immediately. In such cases, we will not be liable for any consequences arising from that termination.
17.4 One-Off Engagements
If this engagement relates to a one-off piece of work (e.g. advice on a specific transaction or a one-year tax return), the engagement will terminate once the agreed work is completed. No further obligations are owed beyond that date.
17.5 Recurring Engagements
For recurring services (e.g. annual accounts or compliance), the engagement ceases on the effective termination date, being:
* 21 days after the notice of termination is received; or
* A later date agreed between both parties.
No duties are owed beyond the termination date and we will not undertake any further work unless re-engaged.
17.6 Mutual Right to Terminate
You may consider terminating our engagement if you lose confidence in our services or are unable to provide clear instructions. We may also terminate for good reason, including non-payment, unreasonable delays, or other material breaches of this agreement.
17.7 Final Invoice and Settlement
A **final invoice** will be issued upon termination and is **payable immediately**. You remain liable for:
* All work carried out up to the date of termination (whether billed or unbilled),
* All agreed expenses and disbursements,
* Any reasonable disengagement and administrative costs incurred.
If the client is a company, its **directors personally guarantee** that any unpaid invoices can be recovered from them directly.
17.8 Suspension for Non-Payment
We reserve the right to **suspend or terminate services** if any invoice remains unpaid or if any sum requested on account is not paid in accordance with this engagement.
17.9 Minimum Term & Early Termination Fee
Unless otherwise agreed in writing, you agree to a **minimum engagement period of 12 months**. If you choose to terminate before this period expires, you must provide 21 days’ written notice and will be liable to pay an **Early Termination Fee** equal to the fees due for the remainder of the agreed term.
17.10 Withholding Deliverables
We reserve the right to **withhold statutory filings, accounts, tax returns, or any other deliverables** until all outstanding fees, disbursements, or termination fees are paid in full.
17.11 Transfer to New Advisers
If you appoint a new adviser:
* We will cooperate with the transfer,
* You will be charged for our time and admin costs in preparing and providing the necessary records,
* No records will be released until:
* All fees are settled,
* Written authorisation from you is received,
* All legal and professional obligations have been met.
17.12 Consumer Protection (Distance Selling) Regulations
Where applicable under the **Consumer Protection (Distance Selling) Regulations 2000**, you may cancel this agreement within **7 working days** of entering into it. However, by instructing us to begin work immediately, you waive that right. You can cancel by sending written notice by post or email. You will be liable for any work carried out up to the point of cancellation.
17.13 Deadlines and Liability
We will make reasonable efforts to meet all relevant deadlines, provided that you supply all information and instructions on a timely basis. However, we shall not be held liable for any penalties, interest, or losses arising from missed deadlines due to circumstances beyond our control or resulting from your failure to cooperate.
Effective Date: 24 July 2025