Service schedules
Skryba Accountancy Limited

SA: Personal Self Assessment

What we do

For the tax years and income sources listed in your engagement, we prepare your personal tax return, supporting calculations and the relevant supplementary pages from the information supplied. We discuss material questions, send the return for your approval, submit the approved return and tell you the resulting tax and payment dates. We consider routine return-related claims and elections apparent from the information supplied; separate planning work needs a further agreement.

What you provide

Disclose all relevant income, gains, disposals, reliefs, overseas interests and changes of circumstances, including income outside your business. Send HMRC correspondence promptly and check the return before approving it. Unless your engagement specifies another date, provide annual return information by 30 September following the tax year. A shorter timetable may be agreed. Any additional fee requires advance agreement.

What is separate

Business or rental accounts, MTD quarterly updates and property-disposal returns are included only when the relevant schedules are selected. A personal tax return does not replace an in-year property CGT return. Enquiries, appeals, earlier years, amended returns and specialist advice are separate unless expressly included.

Read this schedule with your engagement letter and the agreed standard terms, including the provisions on reasonable care and skill, liability and third-party reliance.

BP: Sole-trader and property accounts

What we do

Prepare the accounts or income-and-expenditure summaries for the businesses and periods identified in your engagement. We agree the applicable cash or accruals basis and apply the relevant reporting and tax requirements. We raise apparent inconsistencies and give you the accounts for approval. This is an accounts-preparation service without audit or assurance.

Records and bookkeeping

You keep the underlying records of sales, purchases, rents, expenses, bank activity, assets, loans and any other relevant transactions. Supply information about ownership shares, private use, financing, capital expenditure and any changes in the business or properties. Reconstructing missing books or carrying out routine bookkeeping is included only if the BK schedule and agreed scope cover it.

Boundaries

We do not verify every transaction or certify that the records are free from fraud. You retain responsibility for safeguarding assets, accurate records and controls. Annual accounts do not include VAT returns, MTD quarterly submissions or property CGT reports unless those services are separately selected. Supply annual information by the date in your engagement; where used for your personal return, the SA timetable applies.

Read this schedule with your engagement letter and the agreed standard terms, including the provisions on reasonable care and skill, liability and third-party reliance.

LC: Limited-company accounts and Corporation Tax

What we do

For the named company and specified accounting periods, prepare unaudited annual accounts under the applicable UK reporting framework, prepare the Corporation Tax computation and return, and produce required electronic tagging. After directors approve the accounts and return and provide the necessary signatures, file the agreed accounts with Companies House and the tax return with HMRC. Tell the company the tax calculated and relevant payment dates.

Directors and records

The directors are responsible for the company records, accounting policies and judgements, safeguarding assets, going-concern assessment, lawful distributions and approval of accounts. Provide ledgers, bank reconciliations, asset and loan details, stock and work-in-progress information, related-party transactions, directors' balances and other supporting records. Provide information by the agreed records date and notify us promptly of transactions needing advice.

Exclusions

No statutory audit, independent assurance, group consolidation, specialist tax claim, company-secretarial filing, confirmation statement, Companies House identity-verification service, payroll or VAT work is included unless expressly agreed. Directors' and shareholders' personal returns are separate engagements. We will identify if an audit or specialist referral appears necessary from information supplied. You remain responsible for all company filing and payment obligations, including any not assigned to us.

Read this schedule with your engagement letter and the agreed standard terms, including the provisions on reasonable care and skill, liability and third-party reliance.

VAT: VAT returns and MTD for VAT

What we do

Prepare the VAT returns for the registration and periods specified in your engagement, raise questions arising from our review, obtain your approval and submit through the agreed compatible software. Tell you the payment or repayment calculated and the relevant payment date. We review the supplied information for apparent inconsistencies but do not audit every invoice.

Digital records

The engagement identifies whether you, we or a named bookkeeper maintain the digital records, and who provides and pays for the software. You provide invoices, credit notes, bank and cash records, imports, exports, reverse-charge information and details of unusual transactions. Tell us about exempt supplies, property transactions and changes affecting VAT treatment before acting. Digital records and links must satisfy the applicable MTD requirements; sending us paper or scanned records alone does not settle who performs the digital bookkeeping.

Delivery and approval

The common VAT/MTD records timetable below applies to every agreed VAT period, including monthly periods. You remain responsible for the completeness and accuracy of the return and paying VAT on time. We submit only after your approval and the required HMRC authorisation.

Separate work

Registration, deregistration, VAT-group matters, options to tax, scheme changes, partial-exemption advice, overseas VAT, error disclosures and investigations require express inclusion or a separate agreement. Unless specifically engaged, we do not continuously monitor turnover or transactions for registration obligations.

Read this schedule with your engagement letter and the agreed standard terms, including the provisions on reasonable care and skill, liability and third-party reliance.

MTD: MTD for Income Tax quarterly updates

Scope and setup

Applies only to the businesses, property income sources, tax years and first quarterly period recorded in the engagement. Record who maintains digital records, the software and payer, whether standard or calendar periods are used, and the person responsible for each filing. We assist with setup and registration only if expressly included. Where another agent or bookkeeper is involved, agree access and responsibilities before the first submission.

Our quarterly work

Prepare cumulative quarterly updates from the agreed digital records, review apparent inconsistencies, raise relevant queries and submit using compatible software. Our default is to obtain your written approval before each submission. A different standing instruction to submit updates from supplied records must be expressly recorded in the engagement; it is not inferred from silence. We will not knowingly submit incorrect information.

Your part

Maintain or arrange the agreed digital record keeping from the required start date. Provide complete transaction data and access, identify missing items, answer queries and notify us of corrections and new income sources. The common VAT/MTD records timetable below applies. If we take over during a tax year, provide earlier cumulative data and submission records so we can agree who will correct any previous errors.

Annual return is separate

Quarterly updates are not final annual tax returns and their estimates should not be treated as the final liability. Annual adjustments, reliefs, other income and gains, and the year-end tax return are included only if SA and any relevant accounts schedules are selected. If another agent undertakes the annual work, you must ensure they receive the required records. A quarterly engagement alone does not make us responsible for that annual submission.

Read this schedule with your engagement letter and the agreed standard terms, including the provisions on reasonable care and skill, liability and third-party reliance.

CGT: UK property Capital Gains Tax reporting

The assignment

Applies to the particular disposal, owner, interest and property identified in the engagement. Establish the reporting requirement from the facts provided, calculate the gain and tax using the information and valuations supplied, discuss relevant reliefs, prepare the required UK property return and submit after your approval and agent authorisation. We advise the reporting and payment deadlines and any need to revisit estimates.

Information and timing

Contact us before exchange of contracts or another binding disposal wherever possible. Provide acquisition and disposal dates and values, completion statements, costs, improvement expenditure, ownership shares, occupation and letting history, residence status, other relevant gains or losses and estimated income. Tell us the completion date immediately and agree a specific information timetable. Do not wait for the annual return or a quarterly records deadline.

Deadline and exclusions

For disposals within the current UK property CGT reporting regime, reporting and payment are generally required within 60 days of completion. We confirm how the rules apply to your disposal, including the wider reporting obligations for non-UK residents. If instructed late, we will do our best but cannot promise timely filing. Valuations, conveyancing, pre-sale restructuring, non-UK tax advice and later amendments are separate unless agreed. An annual tax return is also separate and may require the disposal to be reported again.

Read this schedule with your engagement letter and the agreed standard terms, including the provisions on reasonable care and skill, liability and third-party reliance.

BK: Bookkeeping

Agreed work

Record and classify the transactions and reconcile the accounts expressly listed in your engagement for the agreed frequency and periods. Identify the software, opening balances, bank accounts, responsibility for invoice capture and who resolves unallocated transactions. We raise discrepancies apparent during that work; we do not provide an audit or independent verification.

Your responsibilities

Provide legible supporting records, explain private and business use, retain originals where required, and keep access to the agreed software. You approve significant classifications and corrections. If this work supports VAT or MTD quarterly submissions, the common records timetable below applies; otherwise use the agreed delivery dates.

Separate submissions

Bookkeeping does not itself include VAT, MTD, payroll, annual accounts or tax-return filing. Those services must be selected separately. Substantial reconstruction of earlier records or correction of work outside the agreed period requires an additional scope and fee agreement.

Read this schedule with your engagement letter and the agreed standard terms, including the provisions on reasonable care and skill, liability and third-party reliance.

Common VAT/MTD records timetable

Records deadline

For every VAT return and MTD for Income Tax quarterly update that we are engaged to prepare or submit, you must use your best efforts to provide all relevant records and documents by the tenth calendar day after the end of the relevant reporting period. Please send everything then available, identify anything missing and tell us when you expect to supply it. Do not hold back the available records while waiting for an outstanding item. Documents must be readable and accessible to us through the agreed delivery method.

Time for queries

The time after that date is intended for us to process the records, raise enquiries and resolve queries with you. You are not expected to anticipate or answer by that date questions which we have not yet raised. Please answer subsequent queries, supply outstanding items and approve submissions promptly, by the reasonable dates we communicate to you. If a requested date is impracticable, tell us immediately.

Late or materially incomplete records

If records are received after that date, or material gaps, delayed answers, missing authorisation or delayed approval prevent us from completing the work, we will do our best to submit by the statutory deadline, but cannot guarantee submission on time. We will tell you promptly if we identify a risk of delay and discuss the available next steps. Receipt by the tenth day is not an unconditional guarantee where material information or approvals remain outstanding.

Responsibilities and fees

This is our records-delivery timetable, not an HMRC filing or payment deadline. Your statutory responsibilities remain unchanged. We remain responsible for performing the services we have agreed with reasonable care and skill; this clause does not exclude liability for our own breach of that duty. Late delivery does not itself create an additional fee. Any additional work or charge must be agreed with you in advance.

Counting the days

Count from the day after the reporting period ends, including weekends and bank holidays. A period ending 31 March has a records deadline of 10 April; a period ending 5 July has a records deadline of 15 July. For cumulative MTD updates, use the end date of the latest reporting period. Any alternative records date must be agreed in writing.