Terms and Conditions for One off Services

In purchasing our “one off” services you are agreeing to the terms and conditions below.

Tax Zoom & Stuff It

Please note that all “one off” services such as Tax Zoom and Stuff It are not suitable for those who have complex tax matters including, but not limited to capital gains, income from trusts and estates, foreign income, pension income, EIS scheme subscriptions and venture capital trust subscriptions or who are not resident in the UK.  If in doubt please contact us before you purchase as no refunds can be offered.  Our “one off” services should be regarded as an “off the shelf” service and will not be suitable if you require additional support, advice or help in regards to your accounts and tax affairs.

The service is reliant upon the provision of the correct figures by you and any revisions that are necessary to the tax return because of incorrect information provided may result in additional charges if you want Mazuma to perform the revisions.

We will compile your tax return based on the information and explanations given to us by you and it is your responsibility to ensure that the information you provide us with is correct.

The Tax Zoom and Stuff It service is for a “one off” service and does not entitle you to any help, support and advice, or services throughout the tax year or in relation to any other matters.  Mazuma will not act as your agent or enter into any correspondence with HMRC on your behalf as part of this service apart from the online filing of your tax return.

This service should only be used where there is adequate time to prepare and submit your tax return.  If you attempt to redeem this service after 31st October where the tax return is due by 31at January, then there will be additional charge incurred. If yu attempt to redeem the service after 31st December where the tax return is due by 31st January in the next year then Mazuma reserve the right to refuse to perform the service and/or cannot guarantee that the returns will be completed in time.  No refund will be given.

Please be sure that the service you purchase is the correct one for you as no refunds can be offered on any of our “one-off” packages.

If you purchase this service but do not provide us with the information required to complete the accounts and tax returns in adequate time so as to avoid incurring a late filing penalty or do not use the service at all, no refund will be given.  Mazuma will not be liable for any late filing penalties that you may incur.

Services covered:

The preparation of 1 self assessment tax return for the tax year stated by you in the forms which is limited to reporting of income and expenditure within the following supplementary pages:

• Bank interest
• Dividends
• Employment
• Sole trade or self employment
• Rental properties

Dormant Done

Mazuma’s Dormant Done service is reliant upon the provision of the correct information by you and any revisions that are necessary to the return because of incorrect information provided may result in additional charges if you want Mazuma to perform the revisions.

We will compile your DCA form based on the information and explanations given to us by you and it is your responsibility to ensure that the information you provide us with is correct.

The Dormant Done service is for a “one off” service and does not entitle you to any help, support and advice, or services throughout the tax year or in relation to any other matters.  Mazuma will not act as your agent or enter into any correspondence with HMRC or Companies House on your behalf as part of this service apart from the online filing of your return.

If you purchase this service but do not provide us with the information required to complete the dormant accounts in adequate time so as to avoid incurring a late filing penalty or do not use the service at all, no refund will be given.  Mazuma will not be liable for any late filing penalties that you may incur.

Services covered:

The preparation of set of dormant company accounts to be filed online.

Ltd Weight

The service is reliant upon the provision of the correct figures and information by you and any revisions that are necessary to the accounts and tax return because of incorrect information provided may result in additional charges if you want Mazuma to perform the revisions.

We will compile your Ltd Company Accounts and Corporation  Tax Return based on the information and explanations given to us by you and it is your responsibility to ensure that the information you provide us with is correct.

The Ltd Weight service is for a “one off” service and does not entitle you to any help, support and advice, or services throughout the tax year or in relation to any other matters.  Mazuma will not act as your agent or enter into any correspondence with HMRC on your behalf as part of this service apart from the online filing of the corporation tax return.

Please be sure that the service you purchase is the correct one for you as no refunds can be offered on any of our “one-off” packages.

If you purchase this service but do not provide us with the information required to complete the Ltd Company accounts and Corproation Tax return in adequate time so as to avoid incurring a late filing penalty or do not use the service at all, no refund will be given.  Mazuma will not be liable for any late filing penalties that you may incur.

Services covered:

Preparation of company bookkeeping
Preparation of one set of Statutory Accounts
Preparation of one set of Abbreviated Accounts
Preparation of one CT600 Corporation Tax Return

Anti-money Laundering Legislation

All accountants must comply with onerous duties imposed by the Proceeds of Crime Act 2002, the Terrorism Act 2000 and the Money Laundering Regulations 2003 (the “Anti Money Laundering Legislation”), which are intended to inhibit the activities of terrorists and other criminals by denying them access to technical expertise.  If we fail to perform these duties, we risk imprisonment.

Before we accept your instructions, we may need to obtain ‘satisfactory evidence’ to confirm your identity. In certain circumstances, we may need to obtain evidence confirming the identities of third parties, the source of any funds or other property, the purpose of any instructions or any other matter. We may also need to obtain such evidence after we have begun to act on your instructions.

We assume that our clients are honest and law abiding. However, if at any time, there appear to be grounds to suspect (even if we do not actually suspect) that your instructions relate to ‘criminal property’, we are obliged to make a report to the National Criminal Intelligence Service (“NCIS”), but we are prohibited from telling you that we have done so.

In such circumstances, we must not act on your instructions without consent from NCIS. If NCIS do not refuse consent within 7 working days we may continue to act. If NCIS issue a refusal within that time, we must not act for a further 31 days from the date of the refusal.

‘Criminal property’ is property in any legal form, whether money, real property, rights or any benefit derived from criminal activity. It does not matter who carried out the criminal activity or how removed the property is from the original crime. Even if you are honest in your dealings, if your property represents a benefit from someone else’s crime, we must still make a report.

Activity is considered ‘criminal’ if it is a crime under UK law, no matter how trivial, and whether carried out in the UK or abroad. For example, tax evasion is a criminal offence but an honest mistake is not.

Ownership of Records

In the event of non-payment of our fees for services rendered, we may exercise a particular right of lien over the books and records in our possession and withhold the documents until such time as payment of our invoice is received in full.

File Destruction

Whilst certain documents may legally belong to you, unless you tell us not to, we intend to destroy correspondence and other papers that we store which are more than seven years old, other than documents which we think may be of continuing significance.  If you require the retention of any document, you must notify us of that fact in writing.

Customer service

We are committed to providing a high standard of customer service.  If you have any ideas as to how our service to you could be improved, or if you are dissatisfied with the service you are receiving, please let us know. As a client of Mazuma you agree not to attack or criticise the company or any employee or Director of the company publicly (on public forums, blogs, social media etc) at any time during or subsequent to the contract period.  In the event that you have a complaint, we will look into this carefully and promptly and do all we can to explain the position to you or address your concerns. Calls may be recorded for training and quality purposes.

 

Third Parties

All accounts, statements and reports prepared by us are for your exclusive use within your business or to meet specific statutory responsibilities.  They should not be shown to any other party without our prior consent.

No third party shall acquire any rights pursuant to our agreement to provide professional services.

Applicable Law

This contract is governed by, and construed in accordance with, English and Welsh law.  The Courts of England and Wales will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this contract and any matter arising from it.  Each party irrevocably waives any right it may have to object to any action being brought in those courts, to claim that the action has been brought in an inappropriate forum, or to claim that those courts do not have jurisdiction.

Disclaimer

We will not be liable for any loss suffered by you or any third party as a result of our compliance with the Anti Money Laundering Legislation or any UK law or at all.

You agree that if our performance of our obligations under this agreement is prevented or delayed by your act or omission we shall not be liable for any costs, charges or losses sustained or incurred by you that arise directly or indirectly from such prevention or delay.

The content of your accounts, VAT returns, payroll returns, tax returns and any other submissions that we make on your behalf to HMRC or Companies House are ultimately your responsibility.

As an employer it is your responsibility to make sure that your payroll is correct before you make payments to your staff or HMRC.  This includes making sure you adhere to minimum / living wage legislation and ensuring that calculated pay is based on the correct number of contracted hours.

As a business owner and/or tax paying individual you remain responsible for the content of your returns, even if you instruct an accountant to prepare them for you – this typically applies for all accountants and tax advisors across the UK.  Therefore it is important that you check anything we send to you for signature / approval / action, before you sign it / approve it / act upon it and we submit it to the relevant authorities or you make payments to staff or HMRC based upon its content. Mazuma cannot be held responsible for any costs, charges, fines or losses sustained or incurred due to you giving permission to us to submit a return that subsequently is found to contain erroneous information.

Nothing in this agreement shall exclude or any way limit either party’s liability for death or personal injury caused by its negligence. Subject to this, neither party shall be liable to the other for any loss of contracts or loss of actual or anticipated income or profit or for any indirect, special or consequential damages, loss or expenses arising under this agreement whether or not such loss or damage is foreseeable, foreseen or known.

Our aggregate liability to you in contract, tort, (including negligence) or otherwise in relation to this contract is limited to whichever is the lesser of £10,000 and the total charges payable by you to us under this agreement in respect of the 12 months prior to the event giving rise to the liability.

Save as expressly set out in this agreement, all warranties, conditions and other terms implied by statute or common law are, to the fullest extent permitted by law, excluded from this agreement

Your Responsibility for the Preparation of Accounts

1. You have undertaken to make available to us, as and when required, all the accounting records and related financial information necessary for the compilation of the accounts.  You will make full disclosure to us of all relevant information.  The accounts need to be approved by you before we are able to issue our report.
2. You are responsible for ensuring that, to the best of your knowledge and belief, financial information, whether used by the business or for the accounts, is reliable.  You are also responsible for ensuring that the activities of the business are conducted honestly and that its assets are safeguarded, and for establishing arrangements designed to deter fraudulent or other dishonest conduct and to detect any that occur.
3. You are responsible for ensuring that the business complies with the laws and      regulations applicable to its activities, and for establishing arrangements designed to prevent any non-compliance with laws and regulations and to detect any that occur.

Our Responsibilities for the Preparation of Accounts

1. We will compile your annual accounts based on the accounting records and the information and explanations given to us by you.  We shall prepare draft annual  accounts for your approval.
2. We will advise you as to the adequacy of your records for preparation of the annual accounts and make recommendations for improvements which we consider necessary.  We shall not be responsible if, as a result of you not taking our advice, you incur losses or penalties.
3. We will use reasonable skill and care in the preparation of your accounts but will not be responsible for errors arising from incorrect information supplied by you.
4. We will report, with any variations that we consider may be necessary, that in accordance with your instructions and in order to assist you to fulfil your responsibilities, we have compiled, without carrying out an audit, the accounts from your accounting records and from the information and explanations supplied to us.
5. We have a professional duty to compile accounts which conform with generally accepted accounting principles.  Where we identify that the accounts do not conform to accepted accounting principles, or if the accounting policies adopted are not immediately apparent, this will be made clear in our report, if it is not clear in the accounts.

Corporation Tax

If you have instructed us to do so we will prepare, in respect of each accounting period of the company, a computation for corporation tax purposes adjusted in accordance with the provisions of the Taxes Acts.  We will also prepare the corporation tax return (form CT600) required under the Corporation Tax Self Assessment regulations.  The corporation tax return, together with the supporting corporation tax computations, will be sent to you for approval and signature prior to submission to the Inspector of Taxes.

It should be recognised that in law a taxpayer cannot contract out of his fiscal responsibilities and that computations and return forms are prepared by us as agent for the company.  You are legally responsible for making correct returns and for payment of tax on time.  If we ask you for information to complete the tax return and it is not provided within the time-scale requested, so that the preparation and submission of the return are delayed, we accept no responsibility for any penalty or interest that may arise.

Your Responsibility for the Preparation of the Tax Return

You have undertaken to make available to us, as and when required, all the accounting records and related financial information necessary for the compilation of the accounts.  You will make full disclosure to us of all relevant information.  The accounts need to be approved by you before we are able to issue our report.

You are responsible for ensuring that, to the best of your knowledge and belief, financial information, whether used by the business or for the accounts, is reliable.  You are also responsible for ensuring that the activities of the business are conducted honestly and that its assets are safeguarded, and for establishing arrangements designed to deter fraudulent or other dishonest conduct and to detect any that occur.

You are responsible for ensuring that the business complies with the laws and regulations applicable to its activities, and for establishing arrangements designed to prevent any non-compliance with laws and regulations and to detect any that occur.

Our Responsibilities for the Preparation of the Tax Return

We will prepare your personal income tax return together with all supporting schedules and prepare your self-assessment of tax and Class 4 National Insurance contributions

We will forward to you your tax return form and supporting schedules for your approval and signature.  Once the return has been approved and signed by you and returned to us, we will submit it to HMRC.

HMRC has powers to charge both interest and penalties if there is a delay in submitting a tax return.  Such charges are automatic if the tax return is submitted after 31st January following the end of the tax year, or if any payments are made after the respective due dates.  Mazuma will not be held liable for any such charges.

HMRC audits a number of tax returns each year, many of these audits are the result of a random selection.  Assistance in respect of such an audit is not covered under the Tax Zoom service.

We will provide our professional services outlined in this document with reasonable care and skill.  However, we will not be responsible for any losses, penalties, surcharges,  interest or additional tax liabilities arising from the supply by you or others of incorrect or incomplete information, or your or others’ failure to supply any appropriate  information or your failure to act on our advice or respond promptly to communications from us or the tax authorities.

GENERAL
The agreement made between the parties   (which consists of this agreement and any other terms agreed in writing), contains the total understanding of the parties and supersedes all previous understandings between them either in writing or oral, provided that this shall not apply to fraudulent or negligent misrepresentation.

Neither party shall be liable for any breach of this agreement directly or indirectly caused by circumstances beyond the reasonable control of that party and which prevent that party from performing its obligations to the other, provided that a lack of funds shall not be regarded as a circumstance beyond that party’s reasonable control.

This agreement can be amended or modified by Mazuma in written form at any time.  The up to date agreement is available on our website. By using Mazuma’s services you agree to the latest version of our terms and conditions as displayed on our website.

Neither of the parties to this agreement may assign their rights, benefits or obligations under this agreement without prior written consent from the other party.

It should be understood that our appointment as your accountant does not absolve your company or its directors or any individual tax payer from their statutory responsibilities with regard to the content of returns, the filing of returns and various compulsory registration thresholds that company directors / individuals must be aware of when running a business.  We would draw your attention to the strict rules and time limits for the submission of such returns and the substantial penalties which may arise if these are not observed.  It is therefore essential that we receive full information from you promptly to enable us to ensure that the returns are made on a timely basis.  Completed returns will be sent to you for approval and signature prior to submission on the company’s behalf.

It is your responsibility to make sure that your state payments are made on time (tax, national insurance, VAT etc). Mazuma are not liable for any fines or interest incurred by late payment of state payments, or any delay in the receipt of state benefits or pension as a result of late payment by the tax payer.

VAT

Mazuma GB Ltd’s VAT registration number is 938 658 174.

Registered Address

Mazuma
Kingsway
Bridgend Industrial Estate
Bridgend
CF31 3RY

Company Registration Number

06662632

Professional Indemnity Insurance

Professional Indemnity Insurance for Mazuma GB Limited is provided by Lloyd’s Syndicate 2001 c/o Manchester Underwriting Management, Centennium Court, East Street, Chesham, HP5 1DG.  Territorial coverage is Worldwide excluding USA/Canada.

GDPR Compliance Statement

Introduction

The EU General Data Protection Regulation (“GDPR”) comes into force across the European Union on 25^th May 2018 and brings with it the most significant changes to data protection law in two decades. Based on privacy by design and taking a risk-based approach, the GDPR has been designed to meet the requirements of the digital age.

The 21^st Century brings with it broader use of technology, new definitions of what constitutes personal data, and a vast increase in cross-border processing. The new Regulation aims to standardise data protection laws and processing across the EU; affording individuals stronger, more consistent rights to access and control their personal information.

Our Commitment

At Mazuma we are committed to ensuring the security and protection of the personal information that we process, and to provide a compliant and consistent approach to data protection. We have always had a robust and effective data protection program in place which complies with existing law and abides by the data protection principles. However, we recognise our obligations in updating and expanding this program to meet the demands of the GDPR and the UK’s Data Protection Bill.

Mazuma are dedicated to safeguarding the personal information under our remit and in developing a data protection regime that is effective, fit for purpose and demonstrates an understanding of, and appreciation for the new Regulation. Our preparation and objectives for GDPR compliance have been summarised in this statement and include the development and implementation of new data protection roles, policies, procedures, controls and measures to ensure maximum and ongoing compliance.

Mazuma will retain and use data that is required by us to act as your accountants, and data will only ever be shared in the carrying out of contracted services for our clients, which includes but is not limited to: communication with HMRC, Companies House or other regulatory bodies.

How We Prpeared for the GDPR

Mazuma already have a consistent level of data protection and security across our organisation, however we went through a comprehensive review of our policies to ensure that we are GDPR compliant. Our preparation includes: –

• Information Audit – carrying out a company-wide information audit to identify and assess what personal information we hold, where it comes from, how and why it is processed and if and to whom it is disclosed.
• Policies & Procedures – revising/implementing new data protection policies and procedures to meet the requirements and standards of the GDPR and any relevant data protection laws, including: –
  • Data Protection – our main policy and procedure document for data protection has been overhauled to meet the standards and requirements of the GDPR. Accountability and governance measures are in place to ensure that we understand and adequately disseminate and evidence our obligations and responsibilities; with a dedicated focus on privacy by design and the rights of individuals.
  • Data Retention & Erasure – we have updated our retention policy and schedule to ensure that we meet the ‘data minimisation’ and ‘storage limitation’ principles and that personal information is stored, archived and destroyed compliantly and ethically. We have dedicated erasure procedures in place to meet the new ‘Right to Erasure’ obligation and are aware of when this and other data subject’s rights apply; along with any exemptions, response timeframes and notification responsibilities.
  • Data Breaches – our breach procedures ensure that we have safeguards and measures in place to identify, assess, investigate and report any personal data breach at the earliest possible time. Our procedures are robust and have been disseminated to all employees, making them aware of the reporting lines and steps to follow.
  • International Data Transfers & Third-Party Disclosures – where Mazuma stores or transfers personal information outside the EU, we have robust procedures and safeguarding measures in place to secure, encrypt and maintain the integrity of the data. Our procedures include a continual review of the countries with sufficient adequacy decisions, as well as provisions for binding corporate rules; standard data protection clauses or approved codes of conduct for those countries without. We carry out strict due diligence checks with all recipients of personal data to assess and verify that they have appropriate safeguards in place to protect the information, ensure enforceable data subject rights and have effective legal remedies for data subjects where applicable.
  • Subject Access Request (SAR) – we have revised our SAR procedures to accommodate the revised 30-day timeframe for providing the requested information and for making this provision free of charge. Our new procedures detail how to verify the data subject, what steps to take for processing an access request, what exemptions apply and a suite of response templates to ensure that communications with data subjects are compliant, consistent and adequate.
• Legal Basis for Processing – we are reviewing all processing activities to identify the legal basis for processing and ensuring that each basis is appropriate for the activity it relates to. Where applicable, we also maintain records of our processing activities, ensuring that our obligations under Article 30 of the GDPR and Schedule 1 of the Data Protection Bill are met.
• Obtaining Consent – we have revised our consent mechanisms for obtaining personal data, ensuring that individuals understand what they are providing, why and how we use it and giving clear, defined ways to consent to us processing their information. We have developed stringent processes for recording consent, making sure that we can evidence an affirmative opt-in, along with time and date records; and an easy to see and access way to withdraw consent at any time.
• Direct Marketing – we have revised the wording and processes for direct marketing, including clear opt-in mechanisms for marketing subscriptions; a clear notice and method for opting out and providing unsubscribe features on all subsequent marketing materials.
• Data Protection Impact Assessments (DPIA) – where we process personal information that is considered high risk, involves large scale processing or includes special category/criminal conviction data; we have developed stringent procedures and assessment templates for carrying out impact assessments that comply fully with the GDPR’s Article 35 requirements.
• Processor Agreements – where we use any third-party to process personal information on our behalf (e. Recruitment, Hosting etc), we have ensured that they (as well as we), meet and understand their/our GDPR obligations. These measures include initial and ongoing reviews of the service provided, the necessity of the processing activity, the technical and organisational measures in place and compliance with the GDPR.
• Special Categories Data – where we obtain and process any special category information, we do so in complete compliance with the Article 9 requirements and have high-level encryptions and protections on all such data. Special category data is only processed where necessary and is only processed where we have first identified the appropriate Article 9(2) basis or the Data Protection Bill Schedule 1 condition. Where we rely on consent for processing, this is explicit and is verified by a signature, with the right to modify or remove consent being clearly signposted.

Data Subject Rights

In addition to the policies and procedures mentioned above that ensure individuals can enforce their data protection rights, we provide easy to access information via office of an individual’s right to access any personal information that Mazuma processes about them and to request information about: –

• What personal data we hold about them
• The purposes of the processing
• The categories of personal data concerned
• The recipients to whom the personal data has/will be disclosed
• How long we intend to store your personal data for
• If we did not collect the data directly from them, information about the source
• The right to have incomplete or inaccurate data about them corrected or completed and the process for requesting this
• The right to request erasure of personal data (where applicable) or to restrict processing in accordance with data protection laws, as well as to object to any direct marketing from us and to be informed about any automated decision-making that we use
• The right to lodge a complaint or seek judicial remedy and who to contact in such instances

Information Security & Technical and Organisational Measures

Mazuma takes the privacy and security of individuals and their personal information very seriously and take every reasonable measure and precaution to protect and secure the personal data that we process. We have robust information security policies and procedures in place to protect personal information from unauthorised access, alteration, disclosure or destruction and have several layers of security measures, including: –

SSL, access controls, password policy, encryptions, pseudonymisation, practices, restriction, IT, and authentication.

GDPR Roles and Employees

Mazuma have designated Lucy Cohen as our Data Protection Officer (DPO)/Appointed Person and have appointed a data privacy team to develop and implement our roadmap for complying with the new data protection Regulation. The team are responsible for promoting awareness of the GDPR across the organisation, assessing our GDPR readiness, identifying any gap areas and implementing the new policies, procedures and measures.

Mazuma understands that continuous employee awareness and understanding is vital to the continued compliance of the GDPR and have involved our employees in our preparation plans. We have implemented an employee training program specific to GDPR compliance which will be provided to all employees prior to May 25^th, 2018, and forms part of our induction and continual training program.

If you have any questions about our preparation for the GDPR, please contact Data Protection Officer (DPO)/Appointed Person.

You can download our Data Processing Agreement here.