Last updated: 21 August 2025
These Terms & Conditions (the “Terms”) set out the basis on which you may use our website at mcl.accountants (the “Website”) and the terms that apply when you engage us to provide professional accountancy, tax, payroll and related advisory services (the “Services”). By accessing the Website you agree to be bound by the Website Terms below. If you choose to instruct us, our engagement letter, proposal and any schedules (together, the “Engagement Letter”) will form a separate contract that incorporates these Service Terms.
If you do not agree to these Terms, please do not use the Website and do not engage us.
Trading name: MCL Accountants (the “Firm”, “we”, “us”, “our”)
Legal entity: Maclean Carmichael Limited
Registered office: 70 Gracechurch Street, London EC3V 0XL
Company number: 07587675
Contact: ishan@mclaccountants.com / 01702 593 029
– Website Terms (Sections 3–7) govern your use of our Website.
– Service Terms (Sections 8–18) apply when you instruct us. They are to be read with your Engagement Letter and any schedules. If there is a conflict, the Engagement Letter prevails.
In these Terms, “you” or “Client” means the individual or entity that uses the Website or instructs us to provide Services.
We aim to keep the Website available and accurate, but we do not guarantee that it, or any content on it, will always be available, uninterrupted, error‑free or up‑to‑date. Content is provided for general information only and does not constitute accounting, tax, legal or investment advice. You should obtain professional advice tailored to your circumstances before acting. Tax law and HMRC practice change frequently and may have retrospective effect.
All content on the Website (text, graphics, logos, videos, downloads and code) is owned by us or our licensors and is protected by intellectual property laws. You may view, download and print content for your own lawful, non‑commercial use. You must not copy, adapt, scrape, redistribute, frame, or create derivative works without our prior written consent.
You must not misuse the Website by knowingly introducing viruses, malware, scraping, probing for vulnerabilities, attempting unauthorised access, or by using it in any unlawful, defamatory, infringing or harmful manner. We may suspend or withdraw access without notice if we reasonably believe you have breached these Terms.
The Website may include links to third‑party sites. These are provided for your convenience only. We have no control over, and are not responsible for, their content, security or availability.
To the maximum extent permitted by law, we exclude all implied warranties and conditions relating to the Website. We will not be liable for any loss or damage arising from your use of, or inability to use, the Website, including indirect or consequential losses. Nothing in these Terms excludes or limits liability for death or personal injury caused by negligence, fraud or fraudulent misrepresentation.
8.1 We will provide the Services described in the Engagement Letter and any schedules. The scope may include accountancy, bookkeeping, payroll, VAT, corporate and personal tax compliance, company secretarial, advisory and related services.
8.2 We rely on you to supply complete, accurate and timely information and records. We will not audit or verify the information you provide unless expressly agreed.
8.3 Our advice is based on the law and HMRC practice at the date given and on the facts you disclose. We are not responsible for changes in law or practice after advice is given, or for matters outside the agreed scope.
9.1 We are required to comply with the UK Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (as amended). We may conduct client due diligence/identity verification checks and may use third‑party providers to do so.
9.2 We may be legally required to report suspicions of money laundering to the authorities without notifying you. We shall have no liability to you for any loss arising from such reporting where we are legally obliged to do so.
You are responsible for:
– Providing complete and accurate information and keeping us informed of changes.
– Approving returns, filings and accounts before submission.
– Maintaining adequate accounting records and retaining records as required by law.
– Ensuring that returns and payments to HMRC and other authorities are made on time. Unless stated in the Engagement Letter, you remain responsible for meeting statutory deadlines.
11.1 Our fees are set out in the Engagement Letter and may be fixed, time‑based or a blend of both. Fees are exclusive of VAT and disbursements unless stated otherwise.
11.2 We may review our rates periodically and will notify you in advance of changes for ongoing work.
11.3 Invoices are payable within 14 days of the invoice date unless otherwise agreed. We may charge interest on overdue amounts at 5% per annum above the Bank of England base rate (or the statutory rate where applicable) and recover reasonable costs of collection.
11.4 We may suspend or terminate Services for non‑payment.
12.1 We will use reasonable care and skill in providing the Services. Our Services are provided solely for your benefit and solely for the purpose stated in the Engagement Letter. No third party may rely on our work without our express written consent.
12.2 Where we submit returns or filings as your agent, you authorise us to act on your behalf with HMRC and other authorities as necessary. You remain responsible for the accuracy of submissions.
13.1 Our total aggregate liability to you for loss or damage arising out of or in connection with the Services, whether in contract, tort (including negligence), breach of statutory duty or otherwise, shall be limited to the amount clearly agreed with you in writing, typically in the engagement letter.
13.2 We will not be liable for: loss of profit, revenue, goodwill or savings; indirect or consequential loss; penalties or interest imposed by HMRC or other authorities arising from inaccurate, incomplete or late information supplied by you; or losses caused by events beyond our reasonable control.
13.3 Nothing in these Terms excludes or limits liability for death or personal injury caused by negligence, fraud or fraudulent misrepresentation.
14.1 We will keep your information confidential except where disclosure is required by law, a regulator, our insurers, or with your consent.
14.2 We maintain procedures to identify and manage conflicts of interest. If a conflict arises, we will discuss it with you and agree how to proceed or help you find another adviser if necessary.
We process personal data in accordance with our Privacy Policy and Cookie Policy. These documents explain what data we collect, the purposes and lawful bases for processing, retention periods, your rights and how to contact us. They form part of these Terms.
We may communicate with you by email and via any client portal or file‑sharing tools we provide. Electronic communications are not guaranteed to be secure or error‑free. You accept this risk and agree to use reasonable security measures (e.g., strong passwords, MFA) and to notify us promptly of any suspected compromise.
17.1 The contract for Services starts on the date stated in the Engagement Letter and continues until completion or termination in accordance with this clause.
17.2 Either party may terminate on 30 days’ written notice. We may terminate immediately if you materially breach these Terms (including non‑payment), we are unable to complete anti‑money‑laundering checks to our satisfaction or continuing to act would breach law or professional rules.
17.3 On termination you will pay our fees and expenses up to the termination date. We may retain files and records (subject to law and professional rules) until all sums due are paid.
If you are a consumer (not acting in the course of a business) and the Engagement Letter is concluded at a distance or off‑premises, you may have the right to cancel within 14 days without giving any reason under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013. You can exercise this right by sending us a clear statement of cancellation. If you ask us to start Services during the cancellation period, you agree to pay for work performed up to the point of cancellation and you may lose the right to cancel once the Services are fully performed.
We will not be liable for any delay or failure to perform our obligations due to events beyond our reasonable control (including network or utility failures, strikes, pandemics, acts of God, changes in law or guidance, or actions of authorities).
We may update these Terms from time to time. Changes will take effect when posted on the Website (or notified to you, in the case of Service Terms). Your continued use of the Website or our Services after changes are posted constitutes acceptance of the updated Terms.
We aim to provide an excellent service. If you are unhappy, please contact Mr Ishan Madan (ishan.madan@macleancarmichael.co.uk) in the first instance. We will investigate and respond
These Terms (and any dispute or claim arising out of or in connection with them) are governed by the laws of England and Wales. The courts of England and Wales shall have exclusive jurisdiction, except that we may take proceedings in any other jurisdiction to protect our intellectual property or to recover sums due.
These Terms and the Engagement Letter constitute the entire agreement between us regarding the Services. If any provision is found invalid or unenforceable, the remaining provisions shall remain in full force and effect.
Formal notices must be sent by email to ishan.madan@macleancarmichael.co.uk or by post to our registered office (or to such other address we notify). Notices will be deemed received: (i) if by email, when sent (provided no delivery failure notification is received); (ii) if by post, two Business Days after posting within the UK.
– Business Day: a day other than a Saturday, Sunday or public holiday in England when banks in London are open for business.
– Engagement Letter: the letter, proposal and schedules agreed between you and us that set out the scope and commercial terms for the Services.
– Services: the professional services we agree to provide to you as described in the Engagement Letter.
– Website: the website located at mcl.accountants and any subdomains.