We do not hold or manage client monies on behalf of clients. Accordingly, we do not operate a client bank account and are not authorised under the Client Money Regulations of our professional body to do so.
Where client funds need to be handled (for example, for payment of tax liabilities), we will always direct you to make payments directly to the relevant authority or third party.
Any funds paid to us are accepted only in settlement of our own invoices and are not held on trust for any client, authority, or third party.
We are not responsible for delays, penalties, interest, or other consequences arising from payments made directly by you to HMRC or other third parties, except to the extent caused by our negligence or wilful default.
The effective date of this clause is 24 July 2025.