Terms & Conditions

Last Updated: September 22, 2025

These Terms and Conditions (“Terms”, “Agreement”) govern your access to and use of all content, products, and services available through the website patax.co.uk (the “Service”) operated by Premier Accounting (“us,” “we,” or “our”).

Your access to our services are subject to your acceptance, without modification, of all of the terms and conditions contained herein and all other operating rules and policies published and that may be published from time to time by us.

Please read this Agreement carefully before accessing or using our Services. By accessing or using any part of our Services, you agree to be bound by these Terms. If you do not agree to any part of the terms of this Agreement, then you may not access or use our Services.

Services Provided

Premier Accounting provides professional accounting, taxation, and business advisory services including but not limited to:

  • Preparation of annual accounts and tax returns
  • VAT registration and return preparation
  • Payroll services
  • Business formation and company secretarial services
  • HMRC investigation representation
  • Business advisory and consultancy services
  • Bookkeeping and management accounts
  • Tax planning and compliance

Professional Standards

As a professional accounting firm, we operate under the regulations and ethical standards of:

  • Association of Chartered Certified Accountants (ACCA)
  • Institute of Chartered Accountants of Scotland (ICAS)
  • HM Revenue & Customs (HMRC) regulations
  • UK accounting and taxation legislation

All services are provided in accordance with these professional standards and applicable laws.

Client Obligations

When engaging our services, you agree to:

  • Provide complete, accurate, and timely information necessary for us to perform our services
  • Maintain proper books and records in accordance with legal requirements
  • Respond promptly to our requests for information and documentation
  • Pay fees and charges in accordance with our agreed terms
  • Notify us immediately of any changes to your business, personal circumstances, or contact details
  • Comply with all applicable laws and regulations
  • Take responsibility for all business decisions, as our role is advisory

Fees and Payment

  • All fees are as agreed in our engagement letter or service agreement
  • Fixed monthly fees are payable in advance
  • Additional work outside agreed scope may incur extra charges
  • Payment terms are typically 30 days from invoice date unless otherwise agreed
  • We reserve the right to cease work if accounts become overdue
  • Interest may be charged on overdue accounts
  • We may retain your records until all fees are paid

Professional Liability and Limitations

  • Our liability is limited to the amount of professional indemnity insurance we maintain
  • We accept no responsibility for losses arising from your failure to provide complete and accurate information
  • We are not responsible for penalties or interest arising from late submission due to delays in receiving information from you
  • Our advice is based on current legislation and HMRC practice, which may change
  • We cannot guarantee specific outcomes, particularly in relation to tax planning or HMRC disputes

Confidentiality

We are bound by professional confidentiality rules and will not disclose your information except:

  • With your explicit consent
  • As required by law or court order
  • To HMRC or other regulatory authorities as legally required
  • To professional advisors bound by similar confidentiality obligations
  • For anti-money laundering compliance purposes

Intellectual Property

The Agreement does not transfer from us to you any of our or third party intellectual property, and all right, title, and interest in and to such property will remain (as between the parties) solely with us and our licensors. This includes:

  • Our proprietary methodologies and processes
  • Template documents and forms we provide
  • Our website content and materials
  • Software and systems we use to deliver services

Third Party Services

In providing our services, we may use third-party services, products, software, or applications such as:

  • QuickBooks and KashFlow accounting software
  • HMRC online services
  • Banking and payment platforms
  • Professional software systems

If you use any Third Party Services through our recommendations:

  • Any use of a Third Party Service is at your own risk
  • We shall not be responsible or liable for any Third Party websites or Services
  • You acknowledge that we are not responsible for any damage or loss caused by third-party services
  • You must comply with the terms and conditions of such third-party providers

Accounts and Access

Where use of any part of our Services requires an account or access credentials:

  • You agree to provide us with complete and accurate information
  • You are solely responsible for any activity that occurs under your account
  • You are responsible for keeping your account information up-to-date and passwords secure
  • You must not share or misuse your access credentials
  • You must notify us immediately of any unauthorized access or security breaches

Data Protection

We process your personal and business data in accordance with:

  • Our Privacy Policy (available on our website)
  • UK General Data Protection Regulation (UK GDPR)
  • Data Protection Act 2018
  • Professional confidentiality requirements

Anti-Money Laundering

As a regulated firm, we are required to:

  • Verify the identity of our clients
  • Report suspicious transactions to the National Crime Agency
  • Maintain records of identity verification and transactions
  • Refuse to act where we cannot complete satisfactory identification procedures

Termination

Our Right to Terminate: We may terminate our services with reasonable notice (typically 30 days) and will provide reasons where possible. Immediate termination may occur in cases of:

  • Severe breach of these terms
  • Non-payment of fees
  • Failure to provide required information
  • Legal or professional conduct requirements
  • Money laundering concerns

Your Right to Terminate: You may terminate our services at any time by giving written notice. You remain liable for:

  • All fees for work completed
  • Any costs incurred on your behalf
  • Return of all your records (subject to fee payment)

Effect of Termination: All provisions which by their nature should survive termination will continue, including confidentiality obligations, payment obligations, and professional duties.

Professional Indemnity Insurance

We maintain professional indemnity insurance in accordance with professional body requirements. Details of our insurance arrangements are available upon request.

Complaints Procedure

If you are dissatisfied with our services:

  1. Contact us directly to discuss your concerns
  2. If unresolved, you may complain to our professional body (ACCA/ICAS)
  3. You may also contact the Financial Ombudsman Service for certain regulated activities

Disclaimer

Our Services are provided on an “AS IS” and “AS AVAILABLE” basis. While we strive for accuracy and professionalism:

  • We disclaim warranties of merchantability and fitness for particular purpose
  • We do not guarantee error-free service or continuous availability
  • Tax and legal advice is based on current law and practice which may change
  • You should not rely solely on our advice for major business decisions

Force Majeure

We shall not be liable for any failure to perform our obligations due to circumstances beyond our reasonable control, including but not limited to:

  • Government actions or regulatory changes
  • HMRC system failures
  • Natural disasters or pandemic restrictions
  • Technology failures beyond our control

Jurisdiction and Applicable Law

This Agreement and any access to or use of our Services will be governed by the laws of Scotland and England. The appropriate venue for any disputes arising out of or relating to this Agreement will be the courts of Scotland or England as appropriate.

Any disputes will be subject to the jurisdiction of Scottish or English courts, and we both agree to submit to such jurisdiction.

Changes to Terms

We reserve the right, at our sole discretion, to modify or replace these Terms at any time, particularly to reflect:

  • Changes in professional regulations
  • Updates to applicable law
  • Changes to our service offerings

If we make material changes, we will notify you by:

  • Posting notice on our website
  • Sending email notification
  • Including notice with invoices or correspondence

Your continued use of our Services after changes take effect constitutes acceptance of the new terms.

Severability

If any provision of these Terms is found to be unenforceable or invalid, that provision will be limited or eliminated to the minimum extent necessary so that the remaining Terms will remain in full force and effect.

Contact Us

If you have any questions about these Terms and Conditions, please contact us:

Premier Accounting

  • Website: https://patax.co.uk
  • Email: [email protected]
  • Phone: 0141 775 0070
  • Address: Kirkintilloch, Glasgow, Scotland

For professional conduct or service complaints, you may also contact:


These Terms and Conditions should be read in conjunction with our Privacy Policy and any specific engagement letters or service agreements.