Terms & Conditions

1.About 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@mcl.accountants / 01702 593 029

2.Structure of these Terms

• Website Terms (Sections 3–7) govern your use of our Website.
• Service Terms (Sections 8–19) 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.

3.Website availability and accuracy

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.

4.Intellectual property and permitted use

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.

5.Acceptable use

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.

6.Third‑party links

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.

7.Our responsibility to you (Website)

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.Engagement and scope of Services

1. 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.

2. 8.2

   Our services do not include advice on international tax matters, tax residency determinations, the Statutory Residence Test, split year treatment, the application of double taxation agreements, overseas tax compliance, or any matter involving a non-UK tax jurisdiction. If your personal or business circumstances change such that you spend significant time outside the UK, work in another jurisdiction, or believe you may have tax obligations outside the UK, you must notify us immediately in writing and seek specialist international tax advice independently.

3. 8.3

   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.

4. 8.4

   Our advice and all filings and returns prepared by us are based on the law and HMRC practice at the date given and on the facts and representations you disclose to us. We will not independently verify, audit or investigate information supplied by you. Where our work is based on information you have provided and that information subsequently proves to be inaccurate, incomplete or misleading, we accept no responsibility for any resulting loss, additional tax liability, penalty, interest or professional consequence whatsoever.

9.Anti‑money laundering and identity checks

1. 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.

2. 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.

10.Client responsibilities

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.
• Notifying us promptly and in writing of any material change in your personal or business circumstances that may affect your tax position, including but not limited to: any change in your country of residence or domicile; commencement of work, employment or business activities outside the UK; acquisition of overseas assets, income or liabilities; changes to your contractor, agency or payroll arrangements; or any communication from HMRC or a foreign tax authority regarding your tax position.

11.Residency and overseas interests

Where we are engaged to provide personal tax or corporate tax services, you confirm that as at the date of the Engagement Letter you are resident in the United Kingdom for tax purposes and that neither you nor (where applicable) the company has tax obligations in any overseas jurisdiction arising from your or its activities. You undertake to notify us immediately in writing if this position changes at any time during the engagement.

12.Fees, expenses and VAT

1. 12.1

   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.

2. 12.2

   We may review our rates periodically and will notify you in advance of changes for ongoing work.

3. 12.3

   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.

4. 12.4

   We may suspend or terminate Services for non‑payment.

13.Deliverables, filings and reliance

1. 13.1

   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.

2. 13.2

   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.

14.Limitation of liability (Services)

1. 14.1

   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 fees paid by you to us in respect of the specific service giving rise to the claim in the twelve months immediately preceding the date on which the claim arose, or £10,000, whichever is the lesser.

2. 14.2

   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.

3. 14.3

   Nothing in these Terms excludes or limits liability for death or personal injury caused by negligence, fraud or fraudulent misrepresentation.

15.Confidentiality and conflicts

1. 15.1

   We will keep your information confidential except where disclosure is required by law, a regulator, our insurers, or with your consent.

2. 15.2

   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.

16.Data protection

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.

17.Electronic communications and portals

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.

18.Term, suspension and termination

1. 18.1

   The contract for Services starts on the date stated in the Engagement Letter and continues until completion or termination in accordance with this clause.

2. 18.2

   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.

3. 18.3

   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.

19.Consumers – cancellation rights (off‑premises/distance contracts)

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.

20.Force majeure

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).

21.Changes to these Terms

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.

Where you are an existing client, material changes to the Service Terms will be notified to you by email at least 30 days before they take effect. Your continued instruction of us after that date constitutes acceptance of the updated Terms. The version of the Service Terms applicable to any particular engagement is the version in force at the date the relevant Engagement Letter was signed.

22.Complaints

We aim to provide an excellent service. If you are unhappy, please contact Mr Lee Carmichael (lee.carmichael@macleancarmichael.co.uk) in the first instance. We will acknowledge your complaint within 5 business days and provide a substantive response within 8 weeks. If you remain dissatisfied following our internal review, you may refer your complaint to the Association of Chartered Certified Accountants (ACCA) at acca.com/complaints.

23.Governing law and jurisdiction

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.

24.Entire agreement and severability

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.

25.Notices

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.

Definitions

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.