These Terms of Engagement set out the basis on which Smart Filing provides professional services. Together with any engagement letter we issue to you, they form the contract between us.
Last updated: 20 July 2026.
1. Our appointment
We act on your specific instructions. The precise scope of work will be set out in the engagement letter you sign before work begins. Any variation must be confirmed in writing.
2. Your responsibilities
You agree to provide accurate and complete records, respond to our reasonable requests promptly, review all filings we prepare before submission, and tell us immediately if circumstances change (e.g. a new business, change of ownership or HMRC enquiry).
3. Our responsibilities
We will act with professional competence and due care, in accordance with ICAEW professional standards and the FRC Ethical Standard where applicable. We will keep your affairs confidential, subject to any legal duty of disclosure.
4. Fees and payment
Unless stated otherwise, fees are fixed, quoted in writing, and payable before filing. Invoices are due within 14 days. Late payment may incur statutory interest under the Late Payment of Commercial Debts (Interest) Act 1998.
5. Anti-money laundering
We are supervised for AML by ICAEW. Before we can act, we must verify your identity and, for companies, the identity of beneficial owners. We may ask for photo ID, proof of address and information about the source of funds. We may terminate the engagement if identification checks cannot be satisfactorily completed.
6. Confidentiality and data
We will treat your information as confidential and process personal data in line with our privacy policy. We may use anonymised, aggregated information for service improvement.
7. Limitation of liability
Our aggregate liability for any claim arising out of or in connection with the services is limited to three times the fees paid in the 12 months preceding the event giving rise to the claim, or the limit of our professional indemnity insurance at the time of the claim, whichever is the lower. Nothing limits liability for fraud, personal injury caused by negligence, or any liability that cannot lawfully be limited.
8. Professional indemnity insurance
We carry Professional Indemnity Insurance as required by ICAEW. The insurer and limit of indemnity are stated on our contact page.
9. Complaints
If you are unhappy with our work, please tell us. We have a complaints procedure and you may also refer matters to ICAEW.
10. Termination
Either party may end the engagement by giving 30 days’ written notice, except where ICAEW rules require immediate disengagement. Fees for work done up to termination remain payable.
11. Governing law and jurisdiction
These terms are governed by the law of England and Wales. The courts of England and Wales have exclusive jurisdiction.
If you have any questions about this page, please contact info@smartfiling.co.uk.
