Personal Tax Services

The Boox Personal Tax Services were last updated in August 2017.

Personal Tax Services

Terms of Service - Boox Personal Tax Services

Last updated – August 2017

These terms may be updated from time to time and you will be notified in advance of any significant changes to our Terms of Service.

1. Personal taxation services

1.1Our responsibilities

Where we provide Limited Company Contractor Services, we will prepare the income tax computations based on the accounts of your business from the accounting records and other information and explanations provided by you. You authorise us to obtain and use this information on your behalf from your Boox Accountant.

Where we do not provide Limited Company Contractor Services, we will prepare the income and expenditure account of your business if required, and the income tax computations based thereon from your accounting records and other information and explanations provided by you. We will not carry out an audit of those records.

We will prepare your personal tax return together with such supporting schedules as appropriate and we will prepare your self-assessment of tax and national insurance contributions payable.

We will send you your tax return, business accounts (if appropriate), tax computation and supporting schedules for you to approve and sign. We will then submit your return electronically to HMRC, with the accounts and computations.

We will tell you how much tax and national insurance contributions you should pay and when. If appropriate we will initiate repayment claims when tax and national insurance contributions have been overpaid.

We will deal with HMRC regarding any amendments required to your return and prepare any amended returns which may be required.

We will advise as to possible claims and elections arising from the tax return and from information supplied by you. Where instructed by you, we will make such claims and elections in the form and manner required by HMRC.

We will deal with all communications relating to your return, addressed to us by HMRC, or passed to us by you. However, if HMRC choose your return for enquiry this work will need to be the subject of a separate assignment in which case we will seek further instructions from you.

1.2Your responsibilities

You are legally responsible for making correct returns by the due date and for payment of tax on time. Failure to meet the deadlines may result in automatic penalties, surcharges and/or interest.

To enable us to carry out the work you agree:

  • that all returns are to be made on the basis of full disclosure of all sources of income, charges, allowances and capital transactions;
  • to provide full information necessary for dealing with your affairs: we will rely on the information and documents being true, correct and complete and will not audit the information or those documents;
  • that we can approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs;
  • to provide us with information in sufficient time for your tax return to be completed and submitted by the due date. In order for us to do this, we need to receive all relevant information within 10 working days of the due date, unless otherwise agreed with you in advance;
  • to forward to us on receipt copies of all HMRC statements of account, PAYE coding notices, notices of assessment, letters and other communications received from HMRC to enable us to deal with them as may be necessary within the statutory time limits; and
  • to keep us informed about significant changes in your circumstances if they are likely to affect your tax position.

2. General terms and conditions

2.1 Client Acceptance

We reserve the right, at our discretion, not to accept an application to become a Boox client. This may be due to technical constraints; because you or your business has been banned by us from using the service; we have been unable to adequately confirm your identity; or for any other reason. No charge will be made for declined applications. The acceptance of your application is based on the trading activity described when first signing up to the Service. If your trading activities change, Boox reserves the right to review and determine your appropriate requirements going forward.

If you are transferring from a previous agent, we are required to enquire whether there are any reasons we should not accept you as a client. Our engagement is subject to a satisfactory response to our enquiries.

2.2Money Laundering

To help us guard against financial crime we are obliged to comply with the Money Laundering Regulations 2007, the Proceeds of Crime Act 2002, and the Terrorism Act 2000. These require us to carry out identity verification checks before allowing the use of the Service. We may request and retain from you such information and documentation as we require for these purposes, and/or make searches of appropriate databases, and to report, in accordance with the relevant legislation and regulations. Carrying out an identity verification check will place a soft footprint on your credit file however it will not affect your credit rating in any way. If we cannot adequately confirm your identification in accordance with this legislation we reserve the right to refuse you use of the Service.

We have a duty under section 330 of the Proceeds of Crime Act 2002 to report to the National Crime Agency (NCA) if we know, or have reasonable cause to suspect, that you or anyone connected with your business are or have been involved in money laundering. Failure on our part to make a report where we have the knowledge or reasonable grounds for suspicion would constitute a criminal offence.

2.3Limitation of liability

Boox provides its services with reasonable care and skill. Its liability to you is limited to losses, damages, costs and expenses caused by its negligence or willful default.

Boox’s liability is subject to the limits agreed in the Terms of Engagement.

2.3.1Exclusion of liability for loss caused by others

Boox will not be liable if such losses, penalties, surcharges, interest or additional tax liabilities are due to the acts or omissions of any other person, or due to the provision of incomplete, misleading or false information, or if they are due to a failure to act on its advice or a failure to provide it with relevant information.

2.3.2Exclusion of liability in relation to circumstances beyond our control

Boox will not be liable to you for any delay or failure to perform its obligations if the delay or failure is caused by circumstances outside their reasonable control.

2.3.3Exclusion of liability relating to the discovery of fraud etc.

Boox will not be responsible or liable for any loss, damage or expense incurred or sustained if information material to the service it is providing is withheld, concealed or misrepresented. This applies equally to fraudulent acts, misrepresentation or willful default on the part of any party to the transaction and their Directors, officers, employees, agents or advisers.

This exclusion shall not apply where such misrepresentation, withholding or concealment is or should (in carrying out the procedures which Boox has agreed to perform with reasonable care and skill) have been evident to it without further enquiry.

2.3.4Exclusion of our liability

You use the Service entirely at your own risk. We do not restrict our liability (if any) for personal injury or death resulting from our negligence, for fraud committed by us or for any matter, which it would be illegal to limit or to attempt to restrict. We exclude all other liability and responsibility for any amount or kind of loss or damage arising in connection with the Service.

2.3.5Limitation of our liability

Neither party shall be liable under this agreement to the other party for indirect, special, exemplary, punitive or consequential damages including without limitation loss of goodwill, whether arising from negligence, breach of contract or otherwise. Where we are not legally entitled to exclude our liability, our total liability for any loss or damage relating to any Service (or to our website generally) shall not exceed the amount set out in the Terms of Engagement subject to a deminimus limit of £500.

2.4Limitation of Third Party Rights

The advice and information provided by Boox to you as part of the service is for your sole use and not for any third party to whom you may communicate it unless we have expressly agreed that a specified third party may rely on our work. No responsibility is accepted to third parties, for any advice, information or material produced as part of their work for you, which you make available to them. A party to this agreement is the only person who has the right under the Contracts (Rights of Third Parties) Act 1999 to enforce any of its terms.

2.5Commissions or other benefits

In some circumstances we may receive commissions or other benefits for introductions to other professionals such as insurers, banker or brokers. The commissions or other benefits are unlikely to be more than £100 for any introduction. The fees you would otherwise pay will not be reduced by the amount of the commissions or benefits we may receive. You consent to such commission or other benefits being retained by us without our, being liable to account to you for any such amounts.

2.6Non-payment of fees

We shall be under no obligation to provide the Service if your fee is not paid to us on time.

2.7Suspension or termination

If you fail to abide by these Terms of Service, or if payment of the fees is not paid on time, we reserve the right to suspend or terminate the Service. If we withdraw the Service no refund will be payable by us.

2.8Prohibited Use

Except as otherwise permitted under this Agreement, you shall not:

  • Remove or alter the conditions of use, any copyright notices and other identification disclaimers as they may appear on the website, or in any print format;
  • Provide by electronic means to any person other than an authorised user any content;
  • Alter or change any part of the content.
2.9Ownership

The legal and beneficial interest in all copyrights, patents, trade marks, service marks, design rights (whether registered or unregistered), database rights, proprietary information rights and all other proprietary rights as may exist anywhere in the world together with applications associated with any such rights (“Intellectual Property Rights”) relating to the Service belong to Boox at all times. You obtain no ownership rights in the Service or any of the Intellectual Property Rights pursuant to or arising out of this Agreement. The Account Holder has sole responsibility for the provision of accurate and reliable data. The Account Holder retains ownership of any Intellectual Property Rights it has in your Data (such as rights in its logo, for example.) Intellectual Property Rights in your Data will not be transferred to us. We reserve the right to disclose your Data to law enforcement officials in the investigation of fraud or other alleged unlawful activities but otherwise we will only use your Data to provide the Service.

2.10Further provisions

These Terms of Service and our Privacy Statement describe the entire agreement between you and us regarding the Service, and supersede any prior understandings or agreements. We shall be entitled to assign or subcontract our rights and/or obligations under these Terms of Service to another party. As Account Holder you may not transfer any of your rights or obligations under these Terms of Service without our prior written consent. Failure at any time to enforce any of these terms and conditions or to require performance by the other party of any such term or condition shall not be construed as a waiver of such provision or affect the right of either party to enforce the same. If any provision is held to be invalid or unenforceable by any tribunal of competent jurisdiction, the remaining provisions shall not be affected and shall be carried out as closely as possible according to the original intent.

2.11Data Protection

We confirm that we will comply with the provisions of the Data Protection Act 1998 when processing personal data about you and your family. In order to carry out the services of this engagement and for related purposes such as updating the enhancing our client records, analysis for management purposes and statutory returns, legal and regulatory compliance and crime prevention we may obtain, process, use and disclose personal data about you.

2.12Electronic and Other Communication

We will communicate with you and with third parties via email or by other electronic means, unless another method is more appropriate. You will be responsible for virus checking emails and any attachments.

With electronic communication, there is a risk of non-receipt, delayed receipt, inadvertent misdirection or interception by third parties. We use virus-scanning software to reduce the risk of viruses and similar damaging items being transmitted through emails or electronic storage devices.

However, electronic communication is not totally secure and we cannot be held responsible for damage or loss caused by viruses nor for communications, which are corrupted or altered after dispatch. Nor can we accept any liability for problems or accidental errors relating to this means of communication especially in relation to commercially sensitive material. Any communication by us with you sent through the post system is deemed to arrive at your postal address two working days after the day that the document was sent.

2.13Retention of and Access to Records

You have a legal responsibility to retain documents and records relevant to your tax affairs. During the course of our work, we may collect information from you and others relevant to your tax affairs. We will return any original documents to you, if requested. Documents and records relevant to your tax affairs are required by law to be retained by individuals and companies for 6 years from the end of the accounting period. Whilst certain documents may legally belong to you, we may destroy correspondence and other papers that we store, electronically or otherwise, which are more than 7 years old. You must inform us if you require the return or retention of any specific documents for a longer period.

2.14Complaints

We are committed to providing you with a high-quality service that is both efficient and effective. However, should there be any cause for complaint in relation to any aspect of our service please email your complaint to customerservice@boox.co.uk where this will be dealt with by a member of our management team. We agree to look into any complaint carefully and promptly and do everything reasonable to put it right. If you are still not satisfied with the outcome of our investigations, you can refer your complaint to our professional body, the Institute of Chartered Accountants in England and Wales.

2.15Contracts (Rights of Third Parties) Act 1999

Persons who are not party to this agreement shall have no rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of this agreement.

2.16Applicable Law

These Terms of Service are governed by and construed in accordance with English Law and the parties agree to submit to the exclusive jurisdiction of the Courts of England.

2.17Definitions

“HMRC” means HM Revenue & Customs

“us” “we” and “our” refers to Boox, a trading division of The App Accountancy Group Limited, 2nd Floor, The Port House, Port Solent Marina, Portsmouth, Hampshire, PO6 4TH .

“you” means the person who has engaged personal tax services;

“your Data” means any data entered or uploaded by you while using the Service.