Terms & Conditions

Services Terms

1. About these terms

1.1These Terms set out the basis on which Capital City Accountancy Ltd (“Capital City Accountancy”, “we”, “us”) provides its accounting, tax and company-secretarial services. They apply whenever you use or sign up to one of our services.

1.2Your engagement with us is made up of two documents: (a) these Terms, and (b) the Letter of Engagement we send you when you sign up (together, the “Agreement”). The Letter of Engagement sets out the specifics of your engagement — the services you've requested, the fees you'll pay, the named accountant assigned to you, and any service-specific schedules.

1.3If anything in these Terms conflicts with your Letter of Engagement, the Letter of Engagement takes precedence for that engagement.

1.4We may update these Terms from time to time. Where a change is material, we will give you at least 30 days' notice by email or by a prominent notice on our website before the change takes effect. The “Last updated” date at the top of this page tells you when we last changed it.

2. Who we are

2.1Capital City Accountancy Ltd is a company registered in England and Wales under company number 07445413 (VAT number 863824793). Our registered office is Suite 7, Apple Market Hub, 9 Crown Passage, Kingston upon Thames, KT1 1JD.

2.2We are not a licensed practice of the AAT or ACCA. Where individual team members are personal members of those bodies, their personal conduct is governed by the relevant body's rules, but the practice itself is not regulated by them.

2.3We hold Professional Indemnity Insurance appropriate to the services we provide. Details of our insurer and the level of cover are available on request.

3. How we form a contract

3.1You sign up through our website or online portal, selecting the service(s) you need and providing your personal details, including name and residential address.

3.2You supply government-issued photographic identification and proof of address when we request them.

3.3We review and verify the information submitted under clauses 3.1 and 3.2. Where anything is incomplete or cannot be verified, we will contact you to resolve the matter before proceeding.

3.4Once verified, we onboard you onto our Joy Pilot accounting platform and email you your Letter of Engagement setting out the agreed services and the applicable service schedules.

3.5A binding contract is formed when you confirm acceptance of the Letter of Engagement by reply email (the “Acceptance”).

3.6Exception — free company formation: where company formation is included as part of sign-up, the contract is formed at the point of Acceptance under clause 3.5. If you subsequently decline the accounting service, the company formation fee under clause 6.13 becomes payable.

3.7Exception — identity verification: identity verification under clauses 3.1 to 3.3 must be completed satisfactorily before onboarding is finalised. Where verification cannot be completed we may decline to proceed and no contract is formed. If we are unable to complete any customer identity checks that we are required to carry out by law, we are legally required to terminate any contract held with you.

3.8Cooling-off right for consumers. If you are a consumer — that is, an individual acting for purposes outside your trade, business, craft or profession (for example, when taking our personal tax return service in your personal capacity) — you have the right under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 to cancel within 14 days of Acceptance, without giving a reason. To cancel, please write to us at hello@capitalcityaccountancy.co.uk. If you asked us to begin work during the 14-day cancellation period, you may be charged for work already carried out up to the point we receive your cancellation notice; otherwise fees paid will be refunded in full. This right does not apply where you are engaging us in a business capacity (for example, through a limited company, as a sole trader in the course of your trade, or as a landlord running a rental business).

4. The services

4.1We will provide the services set out in your Letter of Engagement and any attached service schedules. The services we offer include:

• Accounting for limited-company contractors and freelancers (Service #1 — full service — and Service #2), sole traders, small and medium-sized businesses, and landlords (rental-income accounting).
• Personal tax returns for individuals, including returns that involve employment income, self-employment, dividends, rental income, foreign income, capital gains and share/FX trading.
• One-off services such as HMRC disclosures (voluntary disclosures to bring past affairs up to date) and DPNI schemes for UK-resident individuals paid directly by overseas employers.
• Ongoing compliance including VAT, payroll, Confirmation Statements and other company-secretarial work.
• Ad-hoc advice and assistance where agreed with us in advance.

The services specifically included in your engagement — and those that are not — will be set out in your Letter of Engagement. Our PAYE umbrella service is provided by our sister company No Worries Red Umbrella Ltd under its own terms and conditions, which will be provided to you when you register for that service.

4.2We will carry out our work with reasonable care and skill and in accordance with applicable professional standards.

4.3Any change to the scope of services must be agreed in writing. We will reflect the change in an updated Letter of Engagement.

4.4Our work is not an audit and we will not perform audit procedures unless you specifically engage us to do so. Similarly, we do not provide legal advice or regulated investment advice — see clause 14.2.

4.5We may subcontract part of the services where it helps us deliver them. Any subcontractor will be bound by equivalent confidentiality obligations. We remain responsible to you for the performance of the services.

4.6Advice we give orally (for example during a phone call or meeting) is not intended to be relied upon unless we confirm it in writing. If you want to rely on oral advice, please ask us to confirm it in writing.

5. Your responsibilities

5.1You are responsible for the operation of your business, including all business, financial and commercial decisions. Our role is to support that responsibility, not to assume it.

5.2You agree to provide us with complete, accurate and timely information. This includes supplying accounting records, receipts, bank statements and supporting documents in the format we reasonably request, within the timescales agreed in your Letter of Engagement or the applicable service schedule.

5.3You will tell us promptly of any material change in your circumstances, your business, your company officers, your nominated person, your registered or residential address, or anything else that could affect our work.

5.4Directors' duties. If you are a director of a limited company we act for, you remain responsible for complying with the general duties of a director under the Companies Act 2006 and for making sure statutory information is filed on time (even where we file it for you).

5.5IR35 and off-payroll working. Where you engage with end clients through a personal service company (PSC), determining the IR35 status of each engagement is your responsibility — except where the end client or fee-payer is required by law to make that determination. We do not make IR35 determinations. Unless you tell us otherwise, we will prepare your accounts on the basis that your contract work falls outside IR35. You must tell us if any engagement falls within IR35 so we can adjust our work accordingly.

5.6You remain responsible for meeting your statutory deadlines (for example, tax returns, Companies House filings, VAT returns) even where we prepare or file them on your behalf. Late or inaccurate information you provide may cause a deadline to be missed; we will not be liable for the consequences in that case — see clause 15.2.

5.7You are responsible for keeping your Joy Pilot login credentials secure and for all activity that takes place under your account.

6. Fees, payment and lien

The following clauses set out our standard published fees and general payment terms. Fees for one-off or ad-hoc work are not listed here; they will be confirmed in a quote and recorded in your Letter of Engagement.

6.1The standard monthly charge for Service #1 (our full service) is £115 + VAT, payable on the first day of each month in advance.

6.2The standard monthly charge for Service #2 is £85 + VAT, payable on the first day of each month in advance.

6.3Our company tax registration fee of £75 + VAT applies to all clients who use our free company formation service, and to those clients who start using our accounting service with their own limited company where that company has not yet been correctly set up with HMRC for Corporation Tax and PAYE.

6.4The fixed fee for closing down your limited company (including filing your closing accounts, and closing your VAT/PAYE/Corporation Tax accounts) is £175 + VAT. This does not include the Companies House charge (currently £33) for applying to strike the company off the register, which you pay separately.

6.5Fees exclude VAT unless stated otherwise.

6.6The Personal Tax Return service is optional and must be requested through our online system. It is charged as follows:

• Early Bird: £145 + VAT — where you register between 1 May and 31 October and provide all necessary documents and information by 31 October.
• Standard: £195 + VAT — where you register after 31 October, or register before 31 October but do not provide all required documents and information by that date.
• Existing clients discount: £145 + VAT off — where you are an existing monthly-fee-paying accounting client as of 31 March of the relevant tax year (e.g. a free Early Bird service, or a Standard fee of £50).
• Complex income surcharge: £75 + VAT — where the return includes self-employment income (unless you use our sole trader accounting service), income from an additional limited company (PSC), rental property income, capital gains from selling an asset, or foreign income.
• January surcharge: £75 + VAT — where you sign up after 31 December of the following tax year.
• Amendment fee: £50 + VAT — per previously submitted return that requires amendment.
• Share / FX trading: £100–£400 + VAT — where trading income and/or gains need to be reported, depending on complexity.

6.7Service #2 clients only. Mid-year updates to accounts are charged at £10 + VAT per month of update required.

6.8Fee holiday. For every full month you are not trading, we will discount our standard monthly accounting fee by 50%. Your company must not be trading for a minimum of one full calendar month to qualify, and only whole months count (for example, a non-trading period of 2 to 2.9 months entitles you to a 50% discount for 2 months). Fee holidays must be requested in writing. Referral discounts remain available while the reduced fee is in place and are calculated on the reduced fee.

6.9Non-trading. If you sign up for our accounting service and use our free company formation service but have not started trading within six months, the fee holiday rate under clause 6.8 will commence. If you move to our accounting service from another accountant, or with your own limited company, and you are not trading at that point, the fee holiday rate applies from your switching or sign-up date.

6.10Confirmation Statement. We file your annual Confirmation Statement with Companies House on your behalf. The cost is recharged to you as a flat passthrough fee of £50 per year, which covers the Companies House filing fee and our administration. This is not a reimbursement.

6.11Referral discount. Subject to clause 6.12, we offer a 10% discount on our monthly accounting fee for each new customer you refer to our accounting service. The discount applies from the first month we receive a full monthly fee from your referral to the last month we receive one. The referral discount is at our discretion and may not apply while any fee payments due to us remain unpaid.

6.12Second worker discount. We offer a 40% discount off our usual monthly fee to a second person working within the same limited company. No referral discount is payable for referring this second person. The 40% discount is removed if the company no longer has any full-monthly-fee-paying personnel.

6.13Free company formation is provided on the following conditions: (a) no charge applies for the formation of a new limited company if you use and pay for our monthly accounting service for a minimum of one month; (b) if you decide not to go ahead with our accounting service for any reason, a fee of £200 + VAT is charged for the company formation and relevant tax registrations. Additionally, if you require assistance to close down your newly formed company with Companies House, we charge a closedown fee of £25 + VAT plus any applicable Companies House fees.

6.14Switching / own-company clients. This applies if you switch to us from another accountant, or set up your own company before joining. (a) We do not charge a fee for switching your company accounting work to our service; however, if your company year-end falls within 3 months of you moving to us, there may be a one-off fee for us to complete your annual accounts and corporation tax return — we will always advise you of any additional fees before progressing. (b) Our monthly fees are payable in advance, and we require payment of your first monthly fee before we can start processing your information or monitoring your limited company.

6.15Additional payroll. Our monthly fee covers the running of payroll for all fee-paying directors plus one extra member of staff. Additional employees are charged at £15 + VAT per employee per month.

6.16VAT registration. We do not register clients for VAT as standard — just ask to be VAT registered. The costs of VAT registration and administration are included in the Service #1 monthly accounting fee.

6.17Overpayments. If you make incorrect automatic fee payments to us when no fee is due (or you overpay us), we will refund you for up to two concurrent months of overpayment (and if we recognise the payment as incorrect at the time, we will advise you by email to correct your automatic payment). If the incorrect automatic payment continues beyond two months, we will not refund fees subsequently received.

6.18Payment is due monthly by Standing Order or Direct Debit. Any disbursements or third-party costs we incur on your behalf will be added to our invoices where appropriate.

6.19Disputed invoices. If you consider that an invoiced fee is not fair and reasonable, you must notify us within 21 days of receipt. If you do not, you will be deemed to have accepted that the fee is payable.

6.20Late payment. We may charge interest on late-paid invoices at 3% above the Bank of England base rate under the Late Payment of Commercial Debts (Interest) Act 1998. Reasonable administrative and debt-collection costs incurred in recovering unpaid fees will also be added.

6.21Suspension and termination for non-payment. We may suspend our services if any invoice is overdue by more than 30 days and terminate the engagement if any invoice is overdue by more than 60 days. We will only exercise these rights where it is fair and reasonable to do so.

6.22Fee changes. We may revise our fees from time to time. Fee changes will be notified to affected clients at least 60 days before they take effect.

6.23Lien. So far as permitted by law and applicable professional guidelines, we may exercise a lien over any books, records, papers and funds in our possession that relate to your engagement until all outstanding fees and disbursements are paid in full.

6.24First Self Assessment after joining. The annual Self Assessment service is included while you remain an active Sole Trader client with your fees up to date. For the first Self Assessment we prepare after you join, inclusion requires that we have received at least £220 + VAT in Sole Trader plan fees; if less than that has been received, we may charge the difference before we begin work, and we will tell you the amount and ask you to approve it first. This reflects the professional work involved in preparing a return — it is not a cancellation or exit fee.

6.25A return for a tax year that ended before you joined is not automatically included. Historic bookkeeping, missing-record reconstruction, amendments and other work outside your plan are quoted separately under the Personal Tax Return fees at clause 6.6.

6.26If you end the Sole Trader service before a return has been prepared and filed, we are not obliged to complete it unless a separate fee is agreed.

6.27Separate business bank account. Our fixed monthly fees for the Sole Trader and Landlord services assume that business transactions are conducted through a bank account used solely for that business activity — one account per business activity (for example, one for your trade and one for your property business). Where business and personal transactions are heavily mixed in the records you provide, we may quote separately for the additional bookkeeping work required to identify the business transactions, and we will agree any such fee with you before starting the work.

7. Joy Pilot and your data

7.1Where your engagement involves ongoing accounting, you will be set up with an account on the Joy Pilot accounting platform (joypilot.co), which is operated by Joy Pilot Limited, a separate company registered in New Zealand. For UK users, Joy Pilot data is hosted in London, United Kingdom. Your use of Joy Pilot is subject to Joy Pilot Limited's own Terms of Service and Privacy Policy, in addition to these Terms. Some one-off services (such as a standalone tax return) may not require a Joy Pilot account; your Letter of Engagement will confirm which platform arrangements apply to you.

7.2You retain ownership of all data you enter or upload into the Joy Pilot platform (“Customer Data”). You grant Capital City Accountancy and Joy Pilot Limited a non-exclusive licence to use Customer Data solely to the extent necessary to provide the services.

7.3On termination of the engagement we will make your Customer Data available for export in a standard format for a reasonable period before the Joy Pilot account is closed.

7.4We retain copyright and any other intellectual property rights in documents, reports, working papers and templates prepared by us, save where the law specifically provides otherwise.

8. Identity verification and anti-money laundering

8.1In common with other professional services firms, we are required by the Money Laundering, Terrorist Financing and Transfer of Funds Regulations 2017 to verify the identity of our clients and the individuals associated with any company we act for.

8.2We will ask for, and retain, such information and documentation as we reasonably require to meet these obligations — including full name, date of birth, residential address, nationality and government-issued photographic identification. We may need to collect further information during the engagement.

8.3You waive your right to confidentiality to the extent of any report made, document provided or information disclosed by us to the National Crime Agency or any other body to whom we are required by law to make disclosure. We may make such a disclosure without prior reference to you.

8.4We will not be liable for any loss, damage or expense arising from our compliance with the anti-money laundering legislation or any other UK law.

8.5Identity documentation is retained for seven years after the end of our business relationship, or for such longer period as the law requires.

9. Data protection

9.1We will process personal data in accordance with our Privacy Policy, which sets out in full what we collect, why, who we share it with, and your rights under UK data protection law.

9.2Where we process personal data on your behalf (for example, employee data for payroll), we do so as a processor under the terms set out in our Privacy Policy.

10. Confidentiality

10.1Communication between us is confidential. Each party will take reasonable steps to keep the other's confidential information confidential and will not use it other than for the purpose of the engagement.

10.2We may disclose your confidential information where (i) disclosure is required by law, regulator or court order, (ii) disclosure is made to our professional advisors, insurers, or as part of an external peer review, or (iii) you have authorised the disclosure.

10.3We may mention that you are a client for the purposes of promotion, training or similar business purposes, but will not disclose any confidential information about you in doing so.

10.4This clause 10 survives termination of the engagement.

11. Conflicts of interest

11.1We will inform you if we become aware of a conflict between our interest in you as a client and that of another client, or between you and a third party we act for.

11.2Where we can implement safeguards to protect your interests — for example, by allocating separate accountants to each affected client — we will do so, usually on the basis of your informed consent. Where a conflict cannot be managed in a way that protects your interests, we will let you know promptly and will be unable to provide further services on the affected matter.

11.3Subject to our duty of confidentiality, we reserve the right to act for other clients whose interests are not the same as, or are adverse to, yours.

11.4We also maintain internal procedures for handling disputes between people involved in a single client entity (for example, co-directors). Where we become aware of such a dispute, we will not take action on the instructions of one party without the express knowledge and consent of the other parties, and we will continue to communicate with the relevant client entity through agreed channels until the dispute is resolved.

12. Communications

12.1Unless you instruct us otherwise, we will communicate with you and with third parties acting for you by email and by telephone. We may also use in-app messaging within Joy Pilot, video conferencing, and post.

12.2Email is not perfectly secure. There is a risk of non-receipt, delayed receipt, misdirection or interception by third parties. We use anti-virus software and reasonable technical measures, but we are not responsible for damage or loss caused by viruses, corrupted communications, or communications that are altered after dispatch. In exchange for the speed and convenience of email, you agree to bear these risks.

12.3Documents sent by post are deemed to arrive at the recipient's postal address two working days after the date of dispatch.

12.4Our staff are here to help. We reserve the right to decline to deal with anyone who acts abusively or aggressively towards our team despite being asked to behave reasonably.

13. Complaints

13.1We are committed to providing a high-quality service. If you are dissatisfied with any aspect of it, please tell us so that we can try to put it right.

13.2Please put your complaint in writing and email it to hello@capitalcityaccountancy.co.uk marked “Complaint” in the subject line, detailing exactly what your complaint is and how you feel it should be resolved. On receipt, it will be logged as a formal complaint, an acknowledgement email will be sent to you, and a senior team member will contact you to resolve your complaint and offer a solution where appropriate.

13.3In the unusual event that we are unable to resolve the complaint to your satisfaction, you can appeal in writing to the same address marked “Complaint Appeal” in the subject line. Your complaint will then be reviewed by our Managing Director and/or Founders, and you will be contacted until it is fully resolved.

13.4We will investigate any complaint carefully and promptly and do everything reasonable to put it right.

14. Regulatory matters

14.1Professional Indemnity Insurance. As noted at clause 2.3, we hold PII appropriate to the services we provide. Details of our insurer and level of cover are available on request.

14.2Investment advice. We are not authorised by the Financial Conduct Authority under the Financial Services and Markets Act 2000. If, during the course of our work, you need advice on investments (including insurance mediation), we will refer you to a suitably authorised adviser.

14.3Professional standards. We are not a licensed practice of the AAT or ACCA. Where individual members of our team hold personal memberships of those bodies, their personal conduct is governed by the relevant body's rules. We conduct our work to professional standards and follow the relevant technical guidance issued by professional and regulatory bodies.

15. Liability

15.1We will carry out our work with reasonable care and skill. Our liability to you is limited to losses, damages, costs and expenses directly caused by our negligence or wilful default.

15.2We will not be liable for losses, penalties, surcharges, interest or additional tax liabilities caused by:

• information being withheld, concealed, misrepresented or supplied to us late or inaccurately;
• a failure to act on our advice;
• fraud, wilful default or misrepresentation on the part of any party to a transaction or their officers, employees, agents or advisers (except where the matter ought reasonably to have been evident to us from the information we had).

15.3We will not be liable for delay or failure caused by circumstances outside our reasonable control — see clause 16 (Force majeure).

15.4Cap on liability. Our total liability to you under or in connection with the Agreement, whether in contract, tort (including negligence) or otherwise, is capped at the fees you have paid to us in the twelve months preceding the event giving rise to the claim.

15.5We exclude liability for indirect and consequential losses, loss of profit, loss of revenue, loss of opportunity and loss of goodwill.

15.6Nothing in these Terms excludes or limits our liability for death or personal injury caused by our negligence, fraud or fraudulent misrepresentation, or any other liability that cannot lawfully be excluded.

15.7Our advice and work product are provided for your sole use. You agree not to disclose our advice to third parties without our prior written consent. You agree to indemnify us and our team against any claim (including in negligence) arising from any unauthorised disclosure by you, and to pay our reasonable costs of defending any such claim.

15.8You agree not to bring any claim of a kind that is covered by this clause 15 against any individual director, member or employee of Capital City Accountancy on a personal basis.

16. Force majeure

16.1We will not be in breach of the Agreement nor liable for any delay or failure to perform our obligations if the delay or failure is caused by circumstances beyond our reasonable control, including (without limitation) acts of God, fire, flood, pandemic, war, terrorism, riot, civil commotion, strikes, failure of utility services, failure of third-party suppliers, or actions of governmental authorities.

16.2We will notify you of any such event promptly and will resume performance as soon as reasonably possible.

17. Ending the engagement

17.1Termination on notice. Either party may terminate the engagement by giving the other at least 30 days' written notice. Email counts as written notice for this purpose.

17.2Immediate termination. We may terminate the engagement with immediate effect if: (a) you fail to cooperate with us; (b) you or a related party provide us or HMRC with information that is materially misleading; (c) any of our invoices is overdue by more than 60 days; or (d) we are unable to verify or maintain identity verification to meet our anti-money-laundering obligations.

17.3On termination we will endeavour to agree with you the arrangements for handover and for completing any work in progress, unless we are required for legal or regulatory reasons to cease work immediately.

17.4Disengagement letter. On resignation we will normally issue a disengagement letter to make our respective responsibilities clear. If we have had no contact from you for a period of six months or more, we may issue a disengagement letter to your last known address and thereafter cease to act.

17.5All fees for work completed or paid in advance up to and including the effective date of termination remain payable. Termination does not affect any rights or remedies that have accrued before termination.

17.6Clauses which by their nature should survive termination — including clauses 6 (fees due up to termination), 10 (confidentiality), 15 (liability), and 18 (third-party rights) — will continue in force.

18. Third-party rights

18.1A person who is not party to the Agreement has no right under the Contracts (Rights of Third Parties) Act 1999 to enforce any of its terms.

18.2The advice and work we provide is for your sole use. We accept no responsibility to third parties (including any group company, lender, investor, or buyer) to whom our work is disclosed, unless we have expressly agreed in writing that the third party may rely on our work.

19. General

19.1Variation. Changes to these Terms are made as described at clause 1.4. Changes to the specifics of your engagement (scope, fees, personnel) are made by an updated Letter of Engagement.

19.2Assignment. We may assign or transfer the Agreement (including as part of a corporate restructure or business sale) with notice to you. You may not assign or transfer the Agreement without our prior written consent.

19.3Severability. If any provision of the Agreement is found to be invalid, unenforceable or illegal, the provision will be modified to the minimum extent necessary to make it enforceable, or if that is not possible, severed from the Agreement. The remaining provisions will continue in full force.

19.4Waiver. A failure or delay by us in enforcing any right under the Agreement does not waive that right. No waiver is effective unless confirmed in writing.

19.5Notices. Notices under the Agreement must be given in writing. They may be sent by email to the address we hold on file for you (or to hello@capitalcityaccountancy.co.uk for notices to us) or by post to the registered office shown above. Email notices take effect on the next working day; posted notices take effect two working days after dispatch.

19.6Entire agreement. The Agreement (these Terms plus the Letter of Engagement and its attached service schedules) constitutes the entire agreement between you and us in relation to its subject matter and supersedes any prior proposals, negotiations or representations.

19.7Governing law and jurisdiction. The Agreement is governed by the laws of England and Wales. The courts of England have exclusive jurisdiction to settle any dispute arising out of or in connection with it.

Website Terms

The following terms apply to your use of our website, www.capitalcityaccountancy.co.uk, as distinct from the accounting services covered above.

A. Using our website

A.1By accessing and using this website you agree to these Website Terms. If you do not agree, please do not use the site.

A.2We endeavour to keep the website available at all times, but we may suspend access without notice for maintenance, in the event of failure, or for reasons beyond our reasonable control.

A.3You must not attempt to gain unauthorised access to, disrupt, or otherwise misuse the website. Any attempt to do so may constitute a criminal offence. We will cooperate fully with any law-enforcement investigation.

A.4Any material you submit through the website that is not personally identifiable (e.g. suggestions, ideas, feedback) will be treated as non-confidential, and we may use it freely.

A.5If you register for an account on the website (for example to sign up for our services), you must keep your login credentials confidential. You are responsible for all activity under your account.

B. Licence and content

B.1All content on this website is owned by, or licensed to, Capital City Accountancy Ltd. You may display, print or download material for your personal, non-commercial use only. Material must not be modified, and graphics must not be separated from accompanying text.

B.2No part of the website may be reproduced, stored or transmitted for any commercial purpose without our prior written permission. Any breach of this clause terminates your licence automatically.

B.3The website may contain links to third-party websites. We are not responsible for the content or practices of those third parties, and a link does not imply our endorsement.

B.4Third parties may link to the home page of this website provided they (i) do not frame our content, (ii) do not imply we endorse them, (iii) are not linking from distasteful or unlawful content, and (iv) preserve our logo where displayed. We may revoke linking permission at our discretion.

C. Disclaimer and liability

C.1Material on the website is provided for general information only. We make no warranty as to its accuracy or completeness, and it is not a substitute for specific professional advice on your circumstances.

C.2Any online calculators or tools on the website produce approximate results for guidance only. We accept no liability for inaccuracies.

C.3The website is provided on an “as is” basis. To the maximum extent permitted by law, we exclude all warranties and exclude liability for any direct, indirect or consequential loss arising from your use of the website, including (without limitation) loss caused by viruses, business interruption, loss of data, or loss of profit.

C.4Nothing in these Website Terms excludes or limits our liability for death or personal injury caused by our negligence, fraud, fraudulent misrepresentation, or any other liability that cannot lawfully be excluded.

C.5These Website Terms are governed by the laws of England and Wales. The courts of England have exclusive jurisdiction over any dispute arising from them.