Terms & Conditions for Accountancy Services

1. Scope of our services

Sparks Accounting provides accountancy, tax and administrative consultancy services to clients in the United Kingdom. The services we provide depend on the nature of your activities and the services you have agreed to purchase. Our services fall into two main categories:

• Accountancy services for companies are provided under the accountancy package you select, as set out in the service proposal sent to and accepted by you.
• Accountancy services for self-employed individuals are provided according to the services requested and agreed with you, as set out in the service proposal sent to and accepted by you.

2. How these terms apply

Only the services included in the proposal you have accepted form part of our engagement. Any additional service you request later will be charged separately at the rates communicated by Sparks Accounting. We carry out our work on the basis of the information, documents and instructions you provide. These Terms & Conditions set out the general rules governing our professional relationship and are not intended to contain every operational requirement or every condition specific to an individual service.

3. Service-specific conditions

Certain services, filings, applications, registrations, reports, returns, procedures or other activities may have specific deadlines, document requirements, responsibilities, eligibility criteria, approval processes, service limits, fees or other requirements. Before carrying out the relevant work, we may send you additional terms, instructions, requirements or conditions relating to that service ("Service-Specific Conditions").

• The Service-Specific Conditions supplement these Terms & Conditions and apply only to the service, filing, application, procedure or activity to which they relate.
• If these Terms & Conditions conflict with Service-Specific Conditions, the Service-Specific Conditions will take precedence only in relation to that particular service or activity.
• You are responsible for reading and complying with the Service-Specific Conditions. Where requested, you must confirm your acceptance by email before we begin the service or transaction.
• We may communicate Service-Specific Conditions by email, through a portal or app, in a separate document, or through another communication channel used by Sparks Accounting.

4. Your responsibilities

You are solely responsible for the authenticity, completeness and accuracy of the documents and information you provide. You must:

• provide complete, accurate and truthful information;
• send us every document and piece of information we request;
• tell us immediately about any relevant change to your company or activities, including changes to directors, shareholders, VAT or PAYE status, employees, business activities or company structure;
• respond to requests for information and documents within no more than five working days, unless we ask for an earlier response to meet a legal obligation or a deadline specific to the service; and
• pay all invoices issued by Sparks Accounting by the stated due date.

5. Documents and filing deadlines

You must send us all necessary documents and information as soon as they become available and, in all cases, at least 10 working days before the relevant statutory filing deadline. This allows us to review the information, request further clarification where needed, and prepare and submit the required returns, reports or documents.

• For a particular service or transaction, the Service-Specific Conditions may set a different deadline for providing documents, depending on the nature of the service and the applicable statutory or operational deadline.
• Providing documents shortly before or after the statutory deadline may make it impossible for us to complete the work on time.
• In those circumstances, we cannot guarantee that filing deadlines will be met and are not responsible for penalties, interest, fines, additional costs or other financial or administrative consequences caused by your delay in providing the documents.

6. Our professional responsibilities

We will provide the agreed services professionally and in accordance with applicable professional standards. We do not guarantee any particular tax, financial or commercial outcome because the outcome may depend on:

• the information you provide;
• the commercial decisions you make;
• applicable legislation; and
• the particular circumstances of each company or business activity.

7. Fees and fee reviews

The fees payable are those set out in the service proposal sent by Sparks Accounting and accepted by you. We will send the agreed service proposal to you by email together with these Terms & Conditions. Fees may be set and reviewed by reference to:

• the services we provide to you;
• the volume of activity;
• the complexity of the services requested; and
• the applicable tax and administrative obligations.

8. Changes to your fees

We may review your fees if transaction volumes increase, additional tax obligations arise, your company or business activities change, you request additional services, or the work required exceeds the services originally included in your agreement. We will tell you about any fee change at least 30 calendar days before it takes effect.

9. Company accountancy services

Invoices for recurring company services are issued at the beginning of each month and cover the services for that month. Payment is due on the 24th of the same month, as shown on the invoice.

10. Late payment

If payment is not made by the due date, Sparks Accounting may apply a £24 administrative late-payment charge to cover the administration of the delay and the processing of overdue debt recovery. This charge does not limit our right to recover any other amount due under these Terms & Conditions.

11. Services for self-employed clients

For accountancy services provided to self-employed clients, invoices are issued in line with the services and payment terms set out in the service proposal sent to and accepted by you. Payment is due by the date shown on the invoice.

12. Pay As You Go and additional services

Pay As You Go services must be paid for in advance. We issue the invoice when you request the service, and payment is due the same day, before we begin work. If your activities require services that are not included in your agreement, those services will be treated as additional services and charged separately.

• Available services and their fees are set out in the service list provided to you or will be communicated before the service is carried out, as applicable.
• We will carry out an additional service only after telling you the fee and, where applicable, receiving your confirmation.

13. Approval before official submissions

Before we file tax returns, financial statements or other official documents, you must review the information provided and confirm by email that it is complete and accurate.

• We will not file, submit, apply for or carry out an official transaction on your behalf without your express approval by email, unless the action is expressly authorised under a separate mandate, agreement or procedure you have accepted.
• Without your express approval by email, we will not make the relevant filing or submission. You remain responsible for giving your approval in sufficient time for the statutory deadline to be met.

14. Communications and response times

Official communications between you and Sparks Accounting may take place by email, telephone, WhatsApp, or through the portals and apps we use. You are responsible for checking messages and notifications regularly. An email is treated as received on the day it is sent.

• We will use all reasonable efforts to respond to your enquiries within a reasonable time.
• During busy periods or near tax deadlines, response times may be longer. This will not, by itself, amount to a breach of our obligations.

15. Data protection

We process personal data in accordance with the UK GDPR, the Data Protection Act 2018 and other applicable data-protection legislation. We use your data only to provide the agreed services, communicate with you professionally, and meet our legal and professional obligations.

16. Limits of responsibility

Sparks Accounting is not responsible for:

• incomplete, inaccurate or false information provided by you;
• documents provided after the relevant deadline;
• penalties or costs caused by missing information;
• commercial decisions you make;
• changes, registrations, returns, updates or filings made directly by you or another person without our knowledge or involvement;
• changes in legislation after documents have been prepared; or
• consequences arising from a failure to follow the recommendations provided to you.

17. Suspension of services

Suspension does not release you from the obligation to pay all amounts due. We may suspend services if:

• an invoice remains unpaid for more than 14 calendar days after its due date;
• you do not provide the documents we need;
• you do not cooperate in providing the required information; or
• the engagement cannot continue for reasons outside our control.

18. Ending our engagement

You may end our engagement by giving Sparks Accounting written notice. We may end the engagement by giving you at least 30 calendar days’ written notice. During the notice period, services will continue as normal, provided that you meet your contractual obligations.

• We may end the engagement immediately, without notice, if invoices remain unpaid; you fail to provide the necessary documents; you ask us to carry out an unlawful transaction; you behave abusively, offensively or threateningly towards our staff or in a way that harms Sparks Accounting’s reputation; or we suspect illegal activity, fraud or money laundering.
• When the engagement ends, we will make the accounting documents and records in our possession available to you once all amounts owed to Sparks Accounting have been paid in full.

19. Inactive engagements

If, for 12 consecutive months, you make no payments, request no services and do not communicate that you wish to continue the engagement, we will treat the engagement as ended. You may resume working with us under the commercial terms and fees in effect at that time.

20. Changes to these terms

We may amend these Terms & Conditions where necessary to update our internal procedures, reflect changes in legislation, or change the way we provide our services. We will send you the updated version, which will take effect on the date stated in our notice.

21. Governing law and jurisdiction

These Terms & Conditions are governed by the laws of England and Wales. Any dispute arising out of or in connection with them will be determined by the courts of competent jurisdiction in England and Wales.