Terms of Service

EOACC Limited terms of service

These terms of service (“Terms”) are a legal agreement between you, either an individual or a single legal entity, and the entity identified in Section 1 that operates as EOACC Limited (“EOACC”). These Terms govern your use of any EOACC online services (“Services”), the EOACC website (“Site”), the client software distributed with this Agreement and any other software provided by EOACC (“Taxdash”), including any updates and any accompanying documentation (“Software”). Collectively, the Software, the Site and the Services may be referred to as the “Products.” By clicking the “I AGREE” or similar button, or using any Products, you agree to these Terms and the EOACC Privacy Policy mentioned in Section 3 below. If you do not agree to these Terms or the Privacy Policy, then do not click the button indicating your acceptance and do not use the Products. If you agree to these Terms on behalf of a legal entity, you represent that you have the authority to bind that legal entity to these Terms.

1. Contracting Entity

You are contracting with EOACC Limited, Collingham house, Wimbledon, SW19 1QT. Company registration number: 06477880

2. Applicable Law

Our terms and conditions of business are governed by and should be construed in accordance with English law.  Each party agrees that the courts of England will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any matter arising from it.  Each party irrevocably waives any right 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.

3. Scope of services

You will receive an online quote confirming the amount we will charge for the relevant work you would like to instruct us to carry out for you. Either accepting the online quote or engagement letter and the paragraphs set out below states your and our responsibilities in relation to the work to be carried out.  If we agree to carry out additional services for you, we will provide you with a separate engagement letter.  Only the services which are listed in the online quote section or engagement letter and below are included within the scope of our instructions. If there is additional work that you wish us to carry out which is not listed below, please let us know and we will discuss this with you.

Recurring compliance work (only where we have been instructed to prepare a self-assessment tax return)

We will prepare your self-assessment tax returns together with any supplementary pages required from the information and explanations that you provide to us. You will then be presented with a tax calculation, showing your income tax, national insurance contributions (NIC) and any capital gains tax liabilities and tell you how much you should pay and when.  We will advise on the interest, penalty and surcharge implications if tax or NIC is paid late. Once you have reviewed your tax calculation, will you be able to approve and confirm via our online portal that you agree that we can submit your return HM Revenue & Customs (HMRC) subject to settlement of our fees unless otherwise agreed.

Use of Software:
Subject to these Terms, EOACC grants you a limited, non-exclusive, non-transferable and revocable licence to access the Site and use the Software (Taxdash). You may install and use the Software in executable form only on the number and type of devices that are specified in the then-current documentation for your account type as described on the Site or as specified in other transaction documentation provided by EOACC or an authorised partner. You acknowledge that certain third-party code may be provided with the Software and that the licence terms accompanying that code will govern its use.

• Sub-licence, lease, rent, loan, transfer, or distribute and portion of the products;
• Modify, adapt, translate, or creative derivative works from the Products;
• Decompile, reverse engineer, disassemble, or otherwise attempt to derive source code form the products; or
• Obscure or alter any trademark, copyright or other proprietary rights notices displayed in the software or on the Site.

4. Excluded, ad hoc and advisory work

The scope of our services provided to you will be only as set out above and all other services which we may offer are excluded. If you instruct us to do so, we will provide such other taxation, ad hoc and advisory services as may be agreed between us from time to time. These may be the subject of a separate engagement letter at our option. Where appropriate, we will agree with you a separate fee for any such work you instruct us to undertake. Examples of such work that you may wish to instruct us to undertake include:

• Advising on ad hoc transactions (for example the sale of assets);
• Advising on preparing accounts on the cash basis and helping you to make the requisite election;
• Dealing with any enquiry opened into your tax return by HMRC;
• Preparing any amended returns which may be required and corresponding with HMRC as necessary;
• Advising on the rules relating to and assisting with registration for VAT or equivalent non-UK taxes; and
• Advising on tax credits and universal credit.

These are, in effect, social security benefits, and your entitlement or otherwise will depend not only on your own circumstances but also on those of your household; we would require all relevant information to advise in this area.
If specialist advice is required, we may need to seek this from, or refer you to, appropriate specialists.

5. Changes in the law, in practice or in public policy

We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law, practice, public policy or in your circumstances. We will accept no liability for losses arising from changes in the law (or the interpretation thereof) that occur after the date on which the advice is given.

6. Your responsibilities

You are legally responsible for:

• Ensuring that your self-assessment tax returns are correct and complete;
• Filing any returns by the due date; and
• Paying tax on time.

Failure to do this may lead to automatic penalties and/or interest. Taxpayers who approve the returns to be submitted cannot delegate this legal responsibility to others.  You agree to check that returns that we have prepared for you are complete before you approve and sign them.

To enable us to carry out our work you agree:

• That all returns are to be made on the basis of full disclosure of all sources of income, charges, allowances and capital transactions;
• To provide full information necessary for dealing with your affairs: we will rely on the information and documents being true, correct and complete and will not audit the information or those documents;
• To authorise us to approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs; and
• To provide us with information in sufficient time for your tax return to be completed and submitted by 31^stJanuary following the end of the tax year; to do this, we need to receive all relevant information by 25^thJanuary following the end of the tax year; if feasible, we may agree to complete your return within a shorter period but may charge an additional fee for so doing.
• You will keep us informed of material changes in your circumstances that could affect your tax liability. If you are unsure whether the change is material or not, please let us know so that we can assess the significance.

We will request via HMRC online service to be registered as your agent. HMRC will post a code to your address which you need to forward to us to complete the agent registration process. This authorises HMRC to communicate with us as your agent, although they consider that you should still take ‘reasonable care’ over your tax affairs.

You will forward to us HMRC copies of notices of assessment, letters and other communications received from HMRC, in sufficient time to enable us to deal with them as may be necessary within the statutory time limits. Although HMRC have the authority to communicate with us once we are registered as your agent, it is still essential that you let us have copies of any correspondence received, because HMRC are not obliged to send us copies of all communications issued to you.

If applicable, you are responsible for monitoring your monthly turnover to establish whether you are liable to register for VAT. If you do not understand what you need to do, please ask us. If you exceed the UK VAT registration threshold and you wish us to assist you in notifying HMRC of your liability to be VAT registered, we will be pleased to assist you in the VAT registration process. You should notify us of your instructions to assist in your VAT registration in good time to enable a VAT registration form to be submitted within the time limit of one month following the month in which you exceed the VAT registration threshold in force at that time. We will not be responsible if you fail to notify us in time and, as a result, incur a late registration penalty. The same applies for equivalent non-UK taxes.

If you provide digital services to consumers in the EU, you are responsible either for registering for VAT in that member state, or for registering for VAT Mini One Stop Shop (MOSS) in the UK.
Where applicable, you are responsible for employment taxes, pensions (including auto-enrolment) and the assessment of the tax status of your workers, including domestic staff. If you do not understand what you need to consider or what action you need to take, please ask us. We will not be in a position to assist you in complying with your responsibilities if we are not engaged to provide such a service. We are not responsible for any penalty that is incurred.

7. You and your spouse/partner (where applicable)

We will advise you and your spouse/partner on the basis that you are a family unit. You both agree that, in all matters relating to your or your spouse’s/partner’s tax and financial affairs, we may deal directly with either of you and we may discuss with either of you the tax liabilities and/or financial affairs of the other. If you wish to make any change to these arrangements at any time, please let us know.

In order for us to act for you as a couple in respect of a joint claim, you undertake that all instructions, information or explanations that either of you gives us will be on behalf of both of you, unless you specifically tell us otherwise. Similarly, if one of you signs a document, it will be on behalf of you both unless you instruct us to the contrary. If a conflict of interest should arise between you in relation to any matter to do with your joint claim or entitlement, we reserve the right to cease acting for both of you, or to advise one or other of you to obtain independent advice.

8. 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 2007 (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 Crime Agency (“NCA”), 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 NCA. If NCA do not refuse consent within 7 working days we may continue to act. If NCA 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 For example, tax evasion is a criminal offence, but an honest mistake is not. We will assume that all discrepancies are mistakes unless there is contrary evidence.

9. Commissions and other benefits

In some circumstances, commissions or other benefits may become payable to us in respect of introductions to other professionals or transactions we arrange for you, in which case you will be notified in writing of the amount, the terms of payment and receipt of any such commissions or benefits. While we are required to account to you for commissions received, you agree that we may retain any such commissions.

10. Help us to give you the best service

We are committed to providing you with a high quality service that is both efficient and effective. However, should there be any cause for complaint in relation to any aspect of our service please contact Jacques Steenkamp (Tel: 020 3405 2320).
We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. If we do not answer your complaint to your satisfaction, you may take up the matter with our professional body, the Association of Accounting Techinicians.

11. Confidentiality

Communication between us is confidential and we shall take all reasonable steps to keep confidential your information except where we are required to disclose it by law, by regulatory bodies, by our insurers or as provided for in regulatory, ethical or other professional pronouncements applicable to us or our engagement.  Unless we are authorised by you to disclose information on your behalf this undertaking will apply during and after this engagement.
We may, on occasions, subcontract work on your affairs to other tax or accounting professionals.  The subcontractors will be bound by our client confidentiality terms.
If we use external or cloud-based systems, we will ensure confidentiality of your information is maintained.
We reserve the right, for the purpose of promotional activity, training or for other business purpose, to mention that you are a client.  As stated above we will not disclose any confidential information.

12. Conflicts of interest

We will inform you if we become aware of any conflict of interest in our relationship with you or in our relationship with you and another client, unless we are unable to do so because of our confidentiality obligations.  Where conflicts are identified which cannot be managed in a way that protects your interests then we regret that we will be unable to provide further services.
If there is a conflict of interest that is capable of being addressed successfully by the adoption of suitable safeguards to protect your interests, then we will adopt those safeguards.  In resolving the conflict, we would be guided by AAT’s Code of Ethics, which can be viewed at https://www.aat.org.uk/about-aat/professional-ethics. During and after our engagement, you agree that we reserve the right to act for other clients whose interests are or may compete with or be adverse to yours, subject, of course, to our obligations of confidentiality and the safeguards set out in the paragraph on confidentiality above.

13. Passwords and security

You are responsible for keeping your password secure, and you agree not to disclose your passwords to any third party. You are solely responsible for any activity that occurs under usernames and accounts, including any sub-accounts. If you lose your passwords or the encryption keys for your accounts, you may not be able to access your backup data. You must notify EOACC immediately of any unauthorised use of your accounts or any other security breach related to the Service. If EOACC determines that a security breach has occurred or is likely to occur, EOACC may suspend your accounts and require you to change your user names and password.

14. Data Protection

This clause applies to personal data provided by or on behalf of you in connection with an agreement to provide business services or any engagement letter. Each party shall comply with the Data Protection Act 1998 (DPA) when processing such personal data. In particular, you will ensure that any disclosure of personal data to us complies with the DPA.
We will use appropriate technical and organisational measures to protect against unauthorised or unlawful processing of personal data and against accidental loss or destruction of, or damage to, personal data. We will not sub-contract any processing of personal data unless that personal data continues to be subject to an appropriate level of protection. To the extent that we act as data processor for you, we will only process personal data in accordance with your instructions.
We will notify you within 10 working days if an individual asks for copies of their personal data, makes a complaint about the processing of personal data or serves a notice from a relevant Data Protection Authority. You and we will consult and cooperate with each other when responding to any such request, complaint or notice.

We will answer your reasonable enquiries to enable you to monitor compliance with this clause.

15. Disengagement 

Should we resign or be requested to resign we will normally issue a disengagement e-mail to ensure that our respective responsibilities are clear.

16. Electronic and other communication

Unless you instruct us otherwise, we may, where appropriate, communicate with you and with third parties via email or by other electronic means.  The recipient is 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 in emails or by electronic storage devices. Nevertheless, electronic communication is not totally secure, and we cannot be held responsible for damage or loss caused by viruses or for communications which are corrupted or altered after despatch. Nor can we accept any liability for problems or accidental errors relating to this means of communication, especially in relation to commercially sensitive material. These are risks you must bear in return for greater efficiency and lower costs. If you do not wish to accept these risks, please let us know and we will communicate by paper mail, other than when electronic submission is mandatory.
Any communication by us with you sent through the postal system is deemed to arrive at your postal address two working days after the day that the document was sent.

17. Fees and payment terms

We have agreed a fixed fee for the preparation of your tax return which will be shown to you as the first step once registered on Taxdash. Where we have to make changes to a tax return, through no fault of our own, we reserve the right to make an additional charge of £50 plus VAT. Any other additional work will be charged at our normal charge out rates.
It is not our practice to identify fixed fees for more than a year ahead as such fee quotes need to be reviewed in the light of events.  If it becomes apparent to us, due to unforeseen circumstances, that a fee quote is inadequate, we reserve the right to notify you of a revised figure or range and to seek your agreement thereto.

In some cases, you may be entitled to assistance with your professional fees, particularly in relation to any investigation into your tax affairs by HMRC.  Assistance may be provided through insurance policies you hold or via membership of a professional or trade body.  You will need to advise us of any such insurance cover that you have.  You will remain liable for our fees regardless of whether all or part are liable to be paid by your insurers.
Our invoices will be due for payment upon presentation, and we reserve the right to withhold the filing of a return or other information until our fee has been settled. Our fees are exclusive of VAT which will be added where it is chargeable.

We reserve the right to charge interest on late paid invoices at the rate of 5% above bank base rates under the Late Payment of Commercial Debts (Interest) Act 1998.  We also reserve the right to suspend our services or to cease to act for you on giving written notice if payment of any fees is unduly delayed.  We intend to exercise these rights only where it is fair and reasonable to do so.
If you do not accept that an invoiced fee is fair and reasonable you must notify us within 21 days of receipt, failing which you will be deemed to have accepted that payment is due.
If our invoice remains outstanding for more than 21 days, we reserve the right to charge additional fees of £20 per telephone call, e-mail or other correspondence in connection with pursuing the outstanding debt.

18. Implementation

We will only assist with implementation of our advice if specifically instructed and agreed in writing.

19. Intellectual property rights

We will retain all intellectual property rights in any document prepared by us during the course of carrying out the engagement except where the law specifically states otherwise.
You are not permitted to use our name in any statement or document you may issue unless our prior written consent has been obtained. The only exception to this restriction would be statements or documents that, in accordance with applicable law, are to be made public.

20. Interpretation

If any provision of these Terms and Conditions of Business is held to be void, then that provision will be deemed not to form part of this contract. In the event of any conflict between these terms of business and the engagement letter or appendices (where applicable), the relevant provision in the engagement letter or schedules will take precedence.

21. Internal disputes within a client

If we become aware of a dispute between the parties who own or are in some way involved in the ownership and management of the business, it should be noted that our client is the business and we would not provide information or services to one party without the express knowledge and permission of all parties.  Unless otherwise agreed by all parties we will continue to supply information to the normal place of business for the attention of the proprietors.  If conflicting advice, information or instructions are received from different principals in the business we will refer the matter back to the partnership and take no further action until the partnership has agreed the action to be taken.

22. Investment advice (including insurance mediation services)

We are not registered and do not give investment advice which is regulated under the Financial Services and Markets Act 2000.

23. Lien

Insofar as we are permitted to do so by law or professional guidelines, we reserve the right to exercise a lien over all funds, documents and records in our possession relating to all engagements for you until all outstanding fees and disbursements are paid in full.

24. Limitation of liability

We will provide our services with reasonable care and skill.  Our liability to you is limited to losses, damages, costs and expenses caused by our negligence or wilful default. You will not hold us or our directors and staff, responsible, to the fullest extent permitted by law, for any loss suffered by you arising from any misrepresentation (intentional or unintentional) supplied to us orally or in writing in connection with this agreement. You have agreed that you will not bring any claim in connection with services we provide to you against any of our directors or employees personally.

Exclusion of liability for loss caused by others
We 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 us of incomplete, misleading or false information or if they are due to a failure to act on our advice or a failure to provide us with relevant information.
Exclusion of liability in relation to circumstances beyond our control
We will not be liable to you for any delay or failure to perform our obligations under this engagement letter if the delay or failure is caused by circumstances outside our reasonable control.

Exclusion of liability relating to the discovery of fraud etc
We will not be responsible or liable for any loss, damage or expense incurred or sustained if information material to the service we are providing is withheld or concealed from us or misrepresented to us. 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.  This exclusion shall not apply where such misrepresentation, withholding or concealment is or should (in carrying out the procedures which we have agreed to perform with reasonable care and skill) have been evident to us without further enquiry.

Indemnity for unauthorised disclosure
You agree to indemnify us and our agents in respect of any claim (including any claim for negligence) arising out of any unauthorised disclosure by you or by any person for whom you are responsible of our advice and opinions, whether in writing or otherwise.  This indemnity will extend to the cost of defending any such claim, including payment at our usual rates for the time that we spend in defending it.

Limitation of aggregate liability
The maximum aggregate liability of this company, its directors, agents and employees to all persons to whom the engagement letter is addressed and also any other person that we have agreed with you may rely on our work will be £50,000.  By confirming your agreement with the Terms and Conditions of Business, you agree that you have given proper consideration to this limit and accept that it is reasonable in all the circumstances.  If you do not wish to accept it, you should contact us to discuss it before agreeing to the Terms and Conditions of Business.

25. Limitation of Third-Party rights

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

26. Period of engagement and termination

Unless otherwise agreed, our work will begin when we receive your implicit or explicit acceptance of these Terms and Conditions of Business.  We will not be responsible for periods before that date.
Each of us may terminate this agreement by giving not less than 21 days notice in writing to the other party except where you fail to cooperate with us or we have reason to believe that you have provided us or HMRC with misleading information, in which case we may terminate this agreement immediately.  Termination will be without prejudice to any rights that may have accrued to either of us prior to termination.

We reserve the right to terminate the engagement between us with immediate effect in the event of: your insolvency, bankruptcy or other arrangement being reached with creditors; an independence issue or change in the law which means we can no longer act; failure to pay our fees by the due dates; or either party being in breach of their obligations if this is not corrected within 30 days of being asked to do so.

In the event of termination of this contract, we will endeavour to agree with you the arrangements for the completion of work in progress at that time, unless we are required for legal or regulatory reasons to cease work immediately.  In that event, we shall not be required to carry out further work and shall not be responsible or liable for any consequences arising from termination.

26. Consumer cancellation rights

As the contract for our services was initially made via our website or online portal TaxDash, The Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 apply to you if you are a consumer. A “consumer” means an individual acting for purposes which are wholly or mainly outside that individual’s trade, business, craft or profession. If you are self employed or a landlord, you are notconsidered to be a consumer for the purposes of these regulations. If you are a consumer then you have the right to cancel within 14 days without giving any reason. The cancellation period will expire after 14 days from the date you enter into the contract which is the date that you agree to our terms and conditions.

To exercise your right to cancel, you must inform us of your decision to cancel this contract by a clear statement (e.g., a letter sent by post or email). To meet the cancellation deadline, it is sufficient for you to send your communication before the cancellation period expires.
If you cancel this contract, we will reimburse you for all payments received from you. We will make the reimbursement without undue delay, and not later than 14 days from the day on which we are informed about your decision to cancel the engagement. We will make the reimbursement using the same means of payment as you used for the initial transaction, unless you have expressly agreed otherwise; in any event, you will not incur any fees as a result of the reimbursement.
Commencement of services

If you are a consumer, then by accepting the online quote and making payment you agree that we can start to work on your tax return before the expiry of the cancellation period.
If, during the cancellation period, you asked us in writing to begin the performance of our services and then cancelled, you will pay us a proportional amount for our services performed up to the date of your cancellation, compared with the total amount for the whole assignment.

27. The Provision of Services Regulations 2009

Our professional indemnity insurer is Travelers Insurance Company Limited, 61-63 London Road, Redhill, Surrey, RH1 1NA.

28. Professional rules and statutory obligations

We will observe and act in accordance with the bye-laws, regulations and code of ethics of the Association of Accounting Technicians and will accept instructions to act for you on this basis.  In particular you give us the authority to correct errors made by HMRC where we become aware of them.  We will not be liable for any loss, damage or cost arising from our compliance with statutory or regulatory obligations. The copy of the requirements are available on the internet at https://www.aat.org.uk/about-aat/professional-standards.

29. Quality control

As part of our ongoing commitment to providing a quality service, our files are periodically reviewed by an independent regulatory or quality control body. These reviewers are highly experienced and professional people and, of course, are bound by the same rules for confidentiality as ourselves.
When dealing with HMRC on your behalf we are required to be honest and to take reasonable care to ensure that your returns are correct. To enable us to do this, you are required to be honest with us and to provide us with all necessary information in a timely manner. For more information about ‘Your Charter’ for your dealings with HMRC,visit gov.uk/government/publications/your-charter <http://www.gov.uk/government/publications/your-charter>. To the best of our abilities, we will ensure that HMRC meet their side of the Charter in their dealings with you.

30. Reliance on advice

We will endeavour to record all advice on important matters in writing.  Advice given orally is not intended to be relied upon unless confirmed in writing.  Therefore, if we provide oral advice (for example during the course of a meeting or a telephone conversation) and you wish to be able to rely on that advice, you must ask for the advice to be confirmed by us in writing.

31. Retention of papers

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, these documents can be stored on our TaxDash portal.

Documents and records relevant to your tax affairs are required by law to be retained as follows:

Individuals* (not carrying on a business)
You have to keep your records for 22 months from the end of the tax year to which they relate. For example, if you file your 2016–17 tax return by the filing date, you should normally keep your records until 31 January 2019. (An individual also includes the trustee of a settlement and the personal representative of a deceased person.)
Self-employed or in partnership
You have to keep your records for at least five years from 31 January following the tax year that the tax return relates to. For example, if you file your 2016–17 tax return by 31 January 2018, you should normally keep your records until 31 January 2023.

You’ll need to keep your records for longer if you file your tax return late, if HMRC have started a check of your return, or if you’re buying and selling assets. For more information go to www.hmrc.gov.uk/sa/record-keeping.htm and select How long must you keep your records?

All supporting documentation uploaded onto TaxDash will be stored free of charge for up to 1 year after the end of the relevant tax year deadline(31 January following the relevant tax year), after which you will be given the option to download copies of all your supporting documentation that you need to keep safe or alternatively you will be given the option to keep your supporting documents stored on TaxDash for a monthly fee. The monthly fee will depend on the amount of supporting documents you have saved on TaxDash.

Although certain documents may legally belong to you, we may destroy correspondence and other papers that we store, electronically or otherwise, which are more than seven years old.  You must tell us if you require the return or retention of any specific documents for a longer period.

32. Force majeure

We shall not incur any liability to you as a result of failure to perform our obligations under the agreement between us if the failure is due to causes outside our reasonable control.