Terms and Conditions
SMA Services, hereinafter referred to as SMA, agrees to act in the best interests of a client at all times.
Our book keeper will visit the client to understand the full requirements envisaged. From this, a cost will be given for the work involved. A payment structure will then be agreed with the client. Our normal terms are 14 days but we reserve the right to alter this under special circumstances.
If during the course of our business relationship extra work is required, this automatically becomes payable in advance. If there are insufficient monies received from the client, their work will be held in abeyance until funds are cleared.
SMA reserves the right to charge reasonable interest and collection costs if the above standard terms are not met.
The client must furnish all information to the book keeper necessary for the production of accounts and information that reflects a true and fair view. The individual and business will therefore be properly accounted for on presentation to the Inland Revenue, Contributions Agency, banks, buildings societies and other authorities as well as the client.
SMA will always look to produce work to a fair time scale, but occasionally there may be delays for various reasons. For example, the Revenue sends out most of its tax returns on 6th April, so it is not possible to attend to every client straight away.
SMA is always diligent in its work but if errors or mistakes do occasionally occur, SMA reserves the right to restrict its liability to ten pounds per client. SMA will place an error or omission claim to the Revenue if it affects work so related.
Cancellation of the agreement to act between SMA and the client is only possible on receipt of written confirmation from the client. Three months' notice must be given to ensure a smooth changeover, e.g. when a client moves area.
SMA has a lien over any paperwork/files up until the time all invoices due are paid in full and the funds have cleared their account.
Disclaimer
SMA does not accept responsibility for late submission of documents when deadlines have not been met by its clients and therefore will not be liable for the late submission penalty notices or interest incurred from the Inland Revenue. All details for tax returns need to be received by SMA by 30th November and the draft copies signed and returned by 31st December. This includes necessary paperwork from the client's previous provider.