Legal

Letter of Engagement

Capital Gains Tax, 60-Day UK Residential Property Disposal Return

Effective 6 July 2026Everest and Co Accountants Limited · regulated by the ICAEW

To: [Client Full Name], [Client Address]

Email: [Client Email]Telephone: [Client Telephone]

Date: [Date of Acceptance]Our reference: [Case Reference]

Thank you for instructing File CGT Online to prepare and file your Capital Gains Tax return on the disposal of UK residential property. This Letter of Engagement, together with the Terms of Service and the Privacy Notice, records the terms on which we act for you. Please read it before you accept it and pay; by marking the acceptance provided and completing checkout you enter into a binding agreement with us.

1. Interpretation

1.1

In this Letter of Engagement the following definitions apply:

(a)“CGT Return” means the UK Property Disposal return required to be delivered to HMRC in respect of a Reportable Disposal;
(b)“Engagement Documents” means this Letter of Engagement, the Terms of Service and the Privacy Notice;
(c)“Firm”, “we”, “us” and “our” mean Everest and Co Accountants Limited, trading as File CGT Online;
(d)“HMRC” means His Majesty’s Revenue and Customs;
(e)“Reportable Disposal” means a disposal of UK residential property by an individual that gives rise to an obligation to deliver a return, and to pay any tax due, within 60 days of the date of completion under Schedule 2 to the Finance Act 2019 (as amended) and the Taxation of Chargeable Gains Act 1992;
(f)“Service” means the service described in clause 3; and
(g)“you” and “your” mean the individual identified above who accepts this Letter of Engagement.

1.2

The Engagement Documents constitute the entire agreement between you and us in relation to the Service and supersede any prior discussion or representation.

1.3

Headings are for convenience only and do not affect interpretation. A reference to legislation is to that legislation as amended, extended or re-enacted from time to time.

2. The Firm and its regulation

2.1

File CGT Online is a trading name of Everest and Co Accountants Limited, a company registered in England and Wales under number 16144493, whose registered office is at 61 Worcester Street, Wolverhampton, West Midlands, WV2 4LQ. The Firm is a member of, and regulated by, the Institute of Chartered Accountants in England and Wales (“ICAEW”). Everest and Co Accountants Limited is the party contracting with you under the Engagement Documents and is the controller of the personal data you provide.

2.2

Our engagement, and the provision of the Service, are governed by the law of England and Wales.

3. Scope of the Service

3.1

Within the package you have selected and paid for, we are engaged to provide the following Service in respect of a single Reportable Disposal:

(a)prepare the CGT Return from the information and documents you provide;
(b)compute the chargeable gain and the Capital Gains Tax payable, applying such reliefs, allowances and elections as the information you provide shows you are entitled to claim;
(c)advise you of the amount of tax payable, the date by which it must be paid, and how to pay HMRC;
(d)submit the CGT Return to HMRC once, and only once, you have approved it and authorised us in writing (which includes electronically) to do so; and
(e)provide you with a copy of the CGT Return as submitted, together with HMRC’s confirmation of receipt.

3.2

Each CGT Return is reviewed and approved by a suitably qualified member of the Firm before it is submitted to HMRC. This is a fixed requirement of the Service and cannot be waived.

4. Matters outside the scope

4.1

The Service does not include, and we are not engaged to provide, any of the following:

(a)the preparation, review or filing of any Self Assessment tax return, whether or not the Reportable Disposal must also be reported through Self Assessment; such work would require a separate engagement and separate fee;
(b)advice on whether, when or how to make any disposal, or any tax planning or structuring advice;
(c)any audit, or any independent verification of the figures, valuations or documents you supply, on which we are entitled to rely as true, correct and complete;
(d)the obtaining or provision of any valuation, which remains your responsibility;
(e)advice on any tax other than Capital Gains Tax on the Reportable Disposal, or on any legal, investment or financial matter; we do not conduct investment business and do not make referrals in relation to it; or
(f)any work not comprised in the package you have purchased, unless separately agreed in writing and paid for in advance.

5. Eligibility

5.1

The Service is available only to individuals who have, or reasonably expect to have, an obligation in respect of a Reportable Disposal. It is available both to individuals resident in the United Kingdom and to individuals not so resident who have such an obligation.

5.2

The Service is not available to companies, trustees, personal representatives or partnerships, nor in respect of any disposal that does not give rise to a 60-day reporting obligation. If we determine that your circumstances fall outside the Service, we will notify you and, where our initial review has not begun, refund the fee in accordance with clause 9.

6. The statutory time limit

6.1

A CGT Return, and payment of the tax due, must reach HMRC within 60 days of the date of completion of the Reportable Disposal. Failure to meet that time limit gives rise to penalties and interest for which you, and not we, are responsible.

6.2

We can meet the time limit only if you provide complete and accurate information and documents, and respond to our enquiries, promptly. We accept no responsibility for penalties, interest or other liabilities arising where information is provided late or incompletely, or where the 60-day period has expired or is close to expiry when you engage us, notwithstanding that we may file within the time limit.

7. Your obligations

7.1

You confirm that you are an individual dealing with your own tax affairs, and that all information you provide will be full, accurate and not misleading.

7.2

You are, and remain, legally responsible for your CGT Return. You must review the CGT Return we prepare and satisfy yourself that it is correct and complete before approving it. This responsibility cannot be delegated to us.

7.3

You must notify us promptly of any change in your circumstances, and of any error of which you become aware whether before or after submission, so that we may advise you and, where appropriate, assist you in making a disclosure to HMRC.

7.4

You authorise us to act as your agent with HMRC for the purposes of the Reportable Disposal, and to obtain from and provide to HMRC such information as we consider necessary. You agree to complete promptly any authorisation steps we request.

7.5

You acknowledge that we are required to act honestly and with reasonable care in our dealings with HMRC, and you agree that we may notify HMRC of any error we consider material, having first informed you.

8. Identity verification and anti-money laundering

8.1

As a firm supervised by the ICAEW, we are required by the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 to verify your identity before undertaking the substantive work. Verification is carried out electronically and, where necessary, by reference to documents you supply.

8.2

We are unable to commence the substantive work until verification is complete. We may be unable to act, or may be required to cease acting and to make a report, where our legal obligations so require, and we are not obliged to inform you if a report is made.

9. Fees, payment and cancellation

9.1

The fee for the Service is the fixed fee for the package you select. The total fee, inclusive of VAT and any mandatory charge, is displayed to you in full before payment. Optional additional services, if any, are identified and priced separately and are charged only if you select them.

9.2

The fee is payable in full at the point of purchase, before any work begins. We will not commence work until payment has been confirmed.

9.3

Right to cancel. As this contract is concluded at a distance, you have the right to cancel within 14 days without giving a reason, under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013.

9.4

Request to begin immediately. Because of the statutory time limit at clause 6, you will be asked to request expressly that we begin work immediately, within the 14-day cancellation period, and to acknowledge that you will lose your right to cancel once the Service has been fully performed by submission of the CGT Return. You confirm this by the acceptance you give at clause 13.

9.5

Refunds.

(a)where you cancel before a member of the Firm has begun the initial review of your case, you will receive a full refund;
(b)where you cancel after the initial review has begun but before the CGT Return has been submitted, you must, having requested that we begin work, pay for the work performed up to cancellation. Because the substantive professional work for the Service, case set-up, identity verification and the qualified review is performed at the outset, the sum properly due for the work performed will ordinarily equal the full fixed fee, and accordingly no refund will ordinarily be due once the initial review has begun; and
(c)once the CGT Return has been submitted, the Service has been fully performed, the right to cancel is lost, and no refund is due.

10. Communications; recording; automated and AI-assisted processing

10.1

We will communicate with you principally through your online account and by email. Email is not a secure medium and carries a risk of interception, delay or non-receipt, which you accept in return for its speed and convenience unless you request a secure channel.

10.2

We use software, automation and artificial-intelligence-assisted tools to help process your information, read documents and prepare your CGT Return efficiently. Such tools support, and do not replace, the work of our qualified staff. No decision affecting your CGT Return is taken by automated means alone; a qualified member of the Firm reviews and approves the CGT Return before submission.

10.3

Telephone and video calls may be recorded, and messages retained, for training, quality-assurance and compliance purposes. Certain processing may be carried out on our behalf outside the United Kingdom under appropriate safeguards. Further detail is set out in the Privacy Notice.

11. Termination

11.1

Either party may terminate the engagement by notice in writing. Your statutory right to cancel under clause 9 applies as there set out.

11.2

We may terminate the engagement, or decline to continue, where you fail to provide information we require, where identity verification cannot be completed, where we reasonably believe information provided to us or to HMRC is false or misleading, or where we are required to do so by law or professional rules.

11.3

On termination, our fee for work properly performed to the date of termination is payable in accordance with clause 9, and we owe you no further duty following termination.

12. Liability

12.1

We will perform the Service with reasonable care and skill.

12.2

Nothing in the Engagement Documents excludes or restricts our liability for death or personal injury caused by our negligence, for fraud or fraudulent misrepresentation, or for any other liability that cannot lawfully be excluded or restricted. Your statutory rights under the Consumer Rights Act 2015 are unaffected.

12.3

Subject to clause 12.2, our total aggregate liability to you arising out of or in connection with the engagement, whether in contract, tort (including negligence), breach of statutory duty or otherwise, shall not exceed the greater of (a) £1m figure to be confirmed against the Firm’s professional indemnity cover and (b) ten times the fee paid by you for the Service.

12.4

Subject to clause 12.2, we shall not be liable for any penalty, interest or additional tax arising from information provided to us late, incompletely, inaccurately or misleadingly, or from a failure to act on our advice; nor for any indirect or consequential loss, or loss of profit, opportunity or anticipated saving.

13. Acceptance

By marking the acceptance provided and completing payment, you confirm that: you have read and agree to this Letter of Engagement and the other Engagement Documents; the information you have provided is correct; you are authorised to instruct us in respect of your own tax affairs; and you expressly request that we begin work within the cancellation period and understand that you will lose your right to cancel once the CGT Return has been submitted. Your acceptance is recorded electronically together with the date, time, IP address and device from which it is given.

14. Complaints

14.1

We are committed to providing a high standard of service. If you are dissatisfied, please contact our Complaints Handler at complaints@filecgtonline.co.uk. We will investigate any complaint promptly and fairly.

14.2

If we are unable to resolve your complaint to your satisfaction, you may refer it to the ICAEW (www.icaew.com).

Signed for and on behalf of
File CGT Online