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Terms &
conditions*

Version 1.8

Updated 2 November 2016

These terms and conditions constitute the basis on which we will provide our professional services.

These terms may be updated from time to time. Updated Terms and Conditions will be available on our website www.cogs.co.uk or can be requested by email through admin@cogs.co.uk . By appointing COGS Accountancy Services you agree to review our Terms and Conditions of Engagement regularly. Continued use of our services will mean that you agree to the changes. In addition, you will be provided with the most up to date Terms and Conditions of engagement as part of regular document approval. Hard copies are available at our offices and on request.

  • 1 General Responsibilities
    These terms will apply unless otherwise agreed in writing.

    1.1 Your responsibilities – as a company director, sole proprietor or partner

    • You are responsible for ensuring that, to the best of your knowledge and belief, financial information, whether used by your business, or for the accounting records, is accurate and complete.

    • You are also responsible for ensuring that the activities of your business are conducted honestly, and for safeguarding the assets of the business and for taking reasonable steps to prevent and detect fraud and other irregularities.

    • You are responsible for ensuring that your business complies with the laws and regulations that apply to its activities, and for preventing non-compliance and for detecting any that occurs.

    • You are responsible for retaining the records of payments and receipts.

    • You are required to provide us with up to date contact details until we are no longer engaged.

    1.2 Our responsibilities

    We have agreed to carry out accounting and bookkeeping services as per your most recent estimates based on the documents and explanations given to us.

    If you have previously used an agent to do your previous annual accounts we will contact them to obtain your historical data. We will not be able to establish your financial status until we have this information.

    COGS will act as your accountant for the financial year in which you start with COGS. Any previous years accounts must be completed and filed by your previous agents if you have one, unless you make separate arrangement for COGS to carry out the work which will incur additional charges.

  • 2 Annual Accounts Packages

    2.1 Where we are appointed for annual accounts packages as part of your latest agreed estimate; services will include

    All Annual Accounts Packages will include the following:-

    Preparation of statutory financial statements

    Business taxation preparation

    Routine HMRC correspondence

    Company secretarial services (limited companies only)

    Payroll setup and services for directors (limited companies only)

    2.2.1 Your responsibilities as a company director, sole proprietor or partner for statutory financial statements

    As a director of the company; sole proprietor of a trade or a partner in a partnership you are responsible for preparing financial statements which give a true and fair view of your business. The financial statements will be in accordance with technical guidance issued by the Institute of Chartered Accountants in England and Wales and additionally for companies in accordance with the Companies Act 2006 (the Act).

    As a director, sole proprietor or partner you must not approve the financial statements unless you are satisfied that they give a true and fair view of the assets, liabilities, financial position and profit or loss of the company.

    You are responsible for ensuring that the business complies with laws and regulations that apply to its activities, for preventing non-compliance, and detecting any that occurs.

    2.2.2 Our responsibilities for statutory financial statements

    We will prepare the financial statements in accordance with technical guidance issued by the Institute of Chartered Accountants in England and Wales as well as of the Companies Act 2006 where applicable, to enable profits to be calculated to meet the requirements of current tax legislation and that provide sufficient and relevant information to complete a tax return.

    We will compile the financial statements for your approval based on the accounting records and the information and explanations that you provide.

    Our work will not be an audit of the financial statements in any way. We will not be able to provide any assurance that the accounting records or the financial statements are free from material misstatement, whether caused by fraud, other irregularities or error nor to identify weaknesses in internal controls.

    2.3 Our responsibilities for business taxation

    We will prepare your business tax computation and supporting schedules based on documentation and information provided to us as well as the financial statements.

    Where appointed by a limited company we will prepare the company’s corporate tax self-assessment (CT600 or CTSA) return. Where appointed by a partnership we will prepare the partnership’s tax self-assessment (SA800) return.

    After obtaining your approval, we will submit this online to HMRC. In the case of limited companies we will initiate repayment claims and/or offsets against other HMRC liabilities when tax has been overpaid.

    2.4 Dealing with routine HMRC correspondence

    Routine correspondence is included in the Annual Accounts service while Non-routine investigations and enquiries are not.

    2.5.1 Your responsibilities as a company director for company secretarial

    A private company is required to file its financial statements at Companies House within nine months of the year end. The company will be liable for a fine if it fails to do so. We accept no responsibility for fines or regulatory action taken against the directors where the statutory financial statements are not available for filing.

    2.5.2 Our responsibilities for company secretarial

    We have agreed to act as your agent, and to:

    • submit the financial statements to the Registrar of Companies using our preferred software

    • complete and submit the company’s annual return

    • complete and submit any other forms which are required by law to be filed at Companies House, provided that you keep us fully informed of any relevant changes or events which are required to be notified to Companies House, within one week of the change or event

    • maintain the statutory books

    2.6.1 Your responsibilities for payroll

    You are legally responsible for ensuring the data in your RTI payroll submissions is correct and made on time. Failure to do this may lead to automatic penalties, surcharges and/or interest from HMRC. Employers cannot delegate this legal responsibility to others.

    2.6.2 Our responsibilities for payroll for directors.

    • We will register PAYE Schemes for new companies

    • We will provide remuneration advice to directors

    • Where we are appointed to prepare directors payroll we will do so in line with our general payroll terms

  • 3 Payroll (PAYE) where we are appointed as part of your latest agreed estimate

    3.1 Your responsibilities

    You are legally responsible for ensuring the data in your RTI payroll submissions is correct and made on time. Failure to do this may lead to automatic penalties, surcharges and/or interest from HMRC. Employers cannot delegate this legal responsibility to others.

    You must provide us with payroll amounts and statutory payment details each calendar month as well as details of any benefits provided to staff.

    3.2 Our responsibilities

    • We will prepare your UK payroll for each payroll period to meet UK employment tax requirements, specifically calculating the pay as you earn (PAYE) deductions; calculating the employees’ National Insurance Contributions (NIC) deductions; calculating the employer’s NIC liabilities; and calculating any other statutory payments or deductions

    • We will act as your agent for online PAYE with HMRC and submit information online to HMRC under RTI using our preferred software

    • Where there is a liability we will prepare, and send to you, a report showing your PAYE and NIC liability before the time of payment through the payroll or due date;

    • At the end of the payroll year we will prepare and submit employer annual declarations to HMRC

    • Prepare and send to you by the statutory due date Form P60 for each employee on the payroll at the year end

    • Prepare and send to you by the statutory due date Form P11D for each employee on the payroll where we have been provided details of employee benefits

    • We will deal with any online secure messages sent to us by HMRC in respect of your payroll

    • Routine correspondence is included in the service while Non-routine correspondence, investigations and enquiries are not

  • 4 Payroll for subcontractors (CIS) where we are appointed as part of your latest agreed estimate

    4.1 Your responsibilities

    You are responsible to register as a contractor with HMRC.

    You are responsible for determining the employment status of your subcontractors as well as maintaining records to be able to satisfy HMRC on the subject.

    You are responsible for verification of your subcontractors and must provide us with full details.

    You must present to us subcontractor totals for each tax month (ends the 5th of the month) within 7 days.

    4.2 Our responsibilities

     

    • We will prepare your CIS300 returns and subcontractor Payment DeductionStatements for each tax month to meet UK employment tax requirements, specifically calculating the construction industry scheme (CIS) deductions by the statutory due date.

    • We will act as your agent for online CIS with HMRC and submit information online to HMRC using our preferred software.

    • Deduction leading to liabilities will be factored in to your PAYE liability notifications.

    • We will deal with any online secure messages sent to us by HMRC in respect of your CIS

  • 5 CIS Suffered and gross status where we are appointed as part of your latest agreed estimate.

    5.1 Your responsibilities

    You are responsible to register as a subcontractor with HMRC.

    Where you are deducted tax at source as part of the construction industry scheme you are required to provide us with the payment deductions certificates on a monthly basis within 7 days of the tax month end.

    Where you are registered to receive gross payment under the construction industry scheme you are responsible to maintain eligibility.

    5.2 Our responsibilities

    • At the end of the payroll month we will prepare and submit the EPS

    • At the end of the payroll year we will prepare and submit the final EPS

  • 6 VAT services where we are appointed as part of your latest agreed estimate

    6.1 Your responsibilities

    You are responsible for deciding upon and maintaining eligibility for any VAT schemes such as cash accounting, flat rate, second hand margin schemes.

    You will not use an annual accounting scheme unless agreed in writing with us. If you appoint us with an annual accounting scheme in place, you agree that we will de-register from that scheme unless agreed otherwise in writing.

    You must provide us full documentation and explanation for all items within 14 days of the VAT period.

    You are responsible for the accuracy and completeness of the data compiled.

    You must approve submission of the return within a calendar month of the end of the VAT period unless agreed otherwise in writing.

    6.2 Our responsibilities

    • If your business is registered for VAT, we will prepare your quarterly VAT returns on the basis of the information and explanations supplied by you

    • Based on the information that you provide to us, we will tell you how much you should pay and when. If appropriate we will initiate repayment claims and/or offsets against other taxes where tax has been overpaid

    • We will forward to you the completed return calculations for you to review, before onward transmission by us to HMRC

    • Act as your Agent for online VAT filing with HMRC

    • Routine correspondence is included in the service while Non-routine correspondence, investigations and enquiries are not

  • 7 Personal Taxation

    7.1 Your responsibilities

    All You are responsible for providing all documentation and information relevant to your personal circumstances within 90 days of the tax year end (5th April each year).

    You are responsible for the accuracy and completeness of the data compiled.

    You must approve submission of the return within 30 days from the date we seek your approval.

    7.2 Our responsibilities

    • We will prepare Self Assessment returns on the basis of the information and explanations supplied by you

    • Based on the information that you provide to us, we will tell you how much you should pay and when. If appropriate we will initiate repayment claims and/or offsets against other taxes where tax has been overpaid

    • We will forward to you the completed return calculations for you to review, before onward transmission by us to HMRC

    • Routine correspondence is included in the service while Non-routine correspondence, investigations and enquiries are not

  • 8 Xero Online Bookkeeping Software

    All clients will be maintained on the online Xero platform. www.xero.com

    Where we have included costings in your latest agreed estimate we will be the subscriber; where we have not included those costs you will be the subscriber or be liable to the full subscription amount.

    You will be granted access and user management permissions and you are ultimately responsible for administering and safeguarding any passwords created outside of COGS employees and representatives. COGS employees and representatives do not have access to any passwords outside of their own and will not be able to access your account on your behalf.

    Subscription can be changed between COGS and you at any time with a revised estimate provided fees are fully paid.

    We are not responsible for the availability of the service though we will make reasonable endeavours at all times to ensure that the Service will be suitable for your intended use. We cannot guarantee that it will be error-free, timely, reliable, entirely secure, virus-free or available at all times since we are dependent on the reliability of the Internet and use of your own computer to access the Service as well as the service provided by Xero who will keep you updated in terms of updates and downtime.

  • 9 Bookkeeping Services

    Any bookkeeping time provided for as part of an estimate or invoice will be for basic compliance purposes only unless otherwise stated.

    Specific bookkeeping options, products and reporting will be itemised on your estimates including any timeframes for delivery.

    Any time spent corresponding with you or a third party in reference to obtaining or clarifying records or information can be treated as general chargeable bookkeeping time at our discretion.

    In the absence of adequate base records we will make reasonable professional assumptions.

    COGS are able to approve your submissions where you have the service included as part of your latest approved estimate. As an appointed bookkeeper we shall only be able to approve VAT, PAYE and CIS documents and nothing else. We will only exercise this in the event of non response from you as this is designed to prevent penalties in the event of unforeseen circumstances.

    You are required to provide us with your records on a monthly basis within 14 days of the end of month. If you have not appointed us as bookkeepers we require confirmation that your monthly bookkeeping is completed within 21 days of the end of each month unless agreed otherwise in writing.

    The bookkeeping for your business is ultimately your responsibility.

  • 10 Provision of general accountancy services exclusions

    This engagement allows for the provision of general accountancy guidance only. For specific matters relating to issues such as IR35, MSC Legislation etc, broad advice will be offered and additional services recommended. You should always seek specialist advice on matters specific to your personal circumstances.

    If you seek specialist advice, or other accounting activities from us we may subcontract the provision of those Specialised Services to one of our affiliates, or to a third party.

    For any Specialised Services, a separate estimate will need to be agreed.

  • 11 Fees and estimates

    11.1 Estimates

    As part of the appointment process to start this engagement we will raise estimates for both accountancy services and bookkeeping time. These estimates will be as accurate as we can make them based on the information and assumptions made at the time.

    We will attempt to identify any changes to your circumstances to ensure we have estimated on current information. You should make us aware of any changes to your position.

    11.2 Direct Debit and Ongoing Payment

    It is a requirement that all customers have a direct debit set up for a monthly payment in advance towards their final bill unless otherwise agreed in writing.

    We reserve the right at all times to suspend action on your matter if monies are from time to time owing following written demand for payment. For the purposes of this clause a written demand shall be construed as a demand sent by us to you by letter, fax or email.

    11.3 Finalisation of charges

    When we finalise your financial statements and at other relevant points in time during our engagement, such as variation in services, we will provide you with final adjustments to your estimate.

    If you have underpaid we will raise an invoice accordingly.

    If you have overpaid we will either make repayment or attribute overpayments towards future fees based on agreement at the time.

    After completion of any work we are entitled to keep all papers and documents relating to your matter whilst there is money owing to us for our charges and expenses.

    11.4 Published fees

    Our fees will be posted on our website and may vary from time to time. Price lists in a hard copy format are available by request. Prices are quoted in UK pounds Sterling and where not mentioned exclude VAT, which is also payable.

    11.5 Other fees

    Any reworking and resubmissions we are required to make will be charged for based on complexity and time spent. An estimate can be provided prior to commencement of the works upon request.

    11.6 Personal guarantees

    In the case of limited liability companies, in consideration of our agreeing to provide our services at the director’s request, all fees are personally jointly and severally guaranteed by all directors.

    In the case of limited liability partnerships, all fees are personally jointly and severally guaranteed by all partners.

    11.7 Allocation of payments and payments on account

    Payments to us will be allocated to invoices chronologically unless otherwise agreed in writing.

    Where we hold payments on account we are entitled to offset these against invoices we raise for work without prior consent or approval.

    In the rare cases where funds cannot be allocated or returned for whatever reason we will raise an invoice for any remaining costs and treat any remaining funds as income.

  • 12 Commissions or other benefits

    In some circumstances we may receive commissions or other benefits for introductions to other professionals or in respect of transactions which we arrange for you. The fees you would otherwise pay will not be reduced by the amount of the commissions or benefits unless explicitly stated in your latest agreed estimate.

  • 13 General terms and conditions

    13.1 Client Acceptance and Engagement

    We reserve the right, at our discretion, not to accept an application to become a client. This may be due to technical constraints, because you or your business has been banned by us, we have been unable to adequately confirm your identity, or for any other reason. No charge will be made for declined applications.

    If you are transferring from a previous advisor, 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.

    13.2 Money 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. In order to comply with the law on money laundering we will need to obtain evidence of your identity as soon as practicable. We will 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 our services.

    Money laundering regulations may require disclosure of confidential information by law. Recent legislation on money laundering and terrorist financing has placed us under a legal duty in certain circumstances to disclose information to the Serious Organised Crime Agency. Please note: that we accept no responsibility for any loss arising from compliance with the Money Laundering Provisions of the Proceeds of Crime Act 2002 and any amending legislation howsoever caused.

    A court order can compel disclosure of confidential material in certain circumstances.

    Where we know or suspect that a matter on behalf of a client involves money laundering, we may be required to make a money laundering disclosure. If, while we are acting for you, it becomes necessary to make a money laundering disclosure, we may not be able to inform you that a disclosure has been made or of the reasons for it.

    13.3 Limitation of liability

    COGS 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 up to £250,000 in line with our Professional Indemnity Insurance.

    13.3.1 Exclusion of liability for loss caused by failure to act on our advice

    COGS will not be liable if such losses, penalties, surcharges, interest or additional tax liabilities if they are due to a failure to act on its advice or a failure on your part to provide us with relevant information.

    13.3.2 Exclusion of liability for loss caused by missing information

    COGS will not be liable if such losses, penalties, surcharges, interest or additional tax liabilities are due to incomplete, misleading or false information provided by you.

    13.3.3 Exclusion of liability for loss caused by others

    COGS 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 to it of incomplete, misleading or false information from any other person.

    13.3.4 Exclusion of liability in relation to circumstances beyond our control

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

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

    COGS 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 or concealed from it or misrepresented to it. This applies equally to fraudulent acts, misrepresentation or wilful default on the part of any party to the transaction and their directors, officers, employees, agents or advisers.

    13.3.6 Liability to us

    If Xero is accessed using a password created by you or users you have granted permission to, then you shall be held liable for any reasonable costs and expenses incurred by us as a result of any actions that cause additional work to be carried out. This includes where there is a requirement of duplication of work already completed or amending any additional or existing items. Work caused by of breach of these Terms by you will also be chargeable at our usual rates.

    Otherwise, you shall be held personally liable for any reasonable costs and expenses incurred by us as a result of breach of these Terms of Service by you.

  • 14 Suspension and Termination

    14.1 Non-payment of fees

    We shall be under no obligation to provide any services or spend time in any capacity apart from those required by law if any fees are not paid to us on time. Unpaid fees give COGS the right to suspend service or terminate the engagement at our discretion.

    Suspension of services could seriously jeopardise our ability to manage your company accounts and could lead to the missing of submission deadlines. COGS cannot be held responsible for any liabilities whatsoever during periods of suspension.

    If we decide to terminate the engagement in these circumstances no refund will be payable by us.

    We may charge interest on any unpaid bills after one month of non-payment following a written demand. Unless otherwise agreed with you in writing the rate of interest will be 8% per annum.

    14.2 Breach of these Terms.

    If you fail to abide by these terms we reserve the right to suspend or terminate the engagement.

    Suspension of services could seriously jeopardise our ability to manage your company accounts and could lead to the missing of submission deadlines. COGS will not be held responsible for any liabilities whatsoever during periods of suspension.

    If we decide to terminate the engagement in these circumstances no refund will be payable by us.

    14.3 Failure to provide us with information

    If you fail to respond to our information requests we reserve the right to suspend or terminate the engagement.

    Suspension of services could seriously jeopardise our ability to manage your company accounts and could lead to the missing of submission deadlines. COGS cannot be held responsible for any liabilities whatsoever during periods of suspension.

    If we decide to terminate the engagement in these circumstances no refund will be payable by us.

    14.4 Discretionary terminations

    COGS is able to terminate this engagement after completing any year end work or any type of tax return for you without having to give you a specific reason.

    If we decide to terminate the engagement in these circumstances no refund will be payable by us for the last period covered by the last approved and submitted return.

    Where we have received payments towards periods after the last approved and submitted return we will make refunds for any works not yet undertaken with the right to offset against any of our other invoices.

    14.5 Cancellation

    You have the right to cancel our appointment by emailing admin@cogs.co.uk within 14 days of entering into engagement with us. If you choose to cancel within 14 days there will be no charge made to you.

    In order to cancel the appointment after 14 days of engagement you will need to email admin@cogs.co.uk and let us know the date you want to cease services. We require 30 days notice. No refund will be made of any fees already billed and COGS will invoice for all unbilled services and time spent up to the cessation of services date.

    In the case of cancellation any promotional discounts, commissions, benefits or concessions given during the course of our engagement can be reverted at COGSdiscretion which may lead to payable charges.

    Following your cancellation of the engagement, COGS will have no further responsibility in relation to the preparation or filing of your Limited Company accounts, unlessotherwise agreed. As a Director you will have continued responsibilities and are solely responsible for identifying another service or accountant to satisfy the need for the service that we provided.

    In the case of appointment of a new accountant we will carry out basic professional clearance work free of charge as instructed to members of the Institute of Chartered Accountants in England and Wales

    14.6 Request to close your Limited Company

    If you no longer require your Limited Company, we can assist you with the closure of the company. The fees for this service will be agreed with you in advance, and will include the following services where applicable:

    • Preparing closure accounts

    • Preparing final corporation tax computations

    • Preparing final VAT return and deregistering the company from VAT

    • Assist you with deciding how you want to take any final distribution/capital from the company.

    • De-registering the company from PAYE

    • Preparing the striking off form for filing at Companies House

  • 15 Prohibited 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 our website, or in any print format;

    • Provide by electronic means to any person other than an authorised user any content; or

    • Alter or change any part of the content.

  • 16 Ownership

    The legal and beneficial interest in all copyrights, patents, trademarks, 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 any services belong to COGS at all times. You obtain no ownership rights in the documents or services provided or any of the Intellectual Property Rights pursuant to or arising out of this Agreement.

    You have sole responsibility for the provision of accurate and reliable data. You retain ownership of any Intellectual Property Rights in your Data (such as rights to a 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.

  • 17 Further 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.

    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.

  • 18 Data Protection

    We confirm that we will comply with the provisions of the latest Data Protection Act 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.

  • 19 Electronic 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.

    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.

    We will make every effort to ensure any communication from us to you sent through the post system arrives at your postal address two working days after the day that the document was sent although we cannot be held liable for lost or misplaced postage. Likewise we are not responsible for lost or misplaced items from you to us through the postage system.

  • 20 Retention 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. Subject to clause 11.3 we will return any original documents to you. 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.

  • 21 Complaints

    We are committed to providing you with a high quality service that is both efficient and effective.

    Should there be any cause for complaint in relation to any aspect of our service please email your complaint to admin@cogs.co.uk where this will be dealt with as a matter of urgency.

    We agree to look into any complaint carefully and promptly and do everything reasonable to put it right.

    If you are still not satisfied you can refer your complaint to our chosen professional body, the Certified Public Accountants Association.

  • 22 Contracts (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.

  • 23 Applicable 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.

  • 24 Definitions

    "You, client and customer" refer to your business as well you personally and any other responsible party, including any authorised agent, that engages us for the provision of our services including, in the case of a partnership, all partners.

    "COGS, us, we, our and COGS Accountancy Services" refer to COGS Accountancy Services Limited 89 Dedworth Road, Windsor, Berkshire, SL4 5BB. These Terms also cover engagements for CIS Management Limited TA COGS Accountancy Services, based at the same address

    "HMRC" means HM Revenue &smp; Customs

    "service(s)" means accountancy, bookkeeping and professional services provided by COGS

    "your Data" means any data entered or uploaded by you as well as any items we have entered or uploaded as part of bookkeeping services

    "Appointment" refers to the entire duration of provision of services by COGS

    "Engagement" means the relationship between COGS and you under these Terms