Consultation Terms and Conditions
We are pleased to [accept the/continue our] appointment as your tax advisers for the purposes of your upcoming tax consultation. We set out below the basis on which we will act and to clarify our respective responsibilities as they relate to the consultation.
We are bound by the Code of Ethics of The Irish Tax Institute and accept instructions to act for you on the basis that we will act in accordance with those ethical guidelines.
The purpose of the below is to set out the basis on which we will conduct your tax consultation and the respective responsibilities of both parties.
Tax Advice
Period of Engagement
This engagement covers the consultation booked with Expat Taxes. Any expansion of the service will be covered by subsequent separate engagement letter(s) e.g. if you engage us for tax compliance services.
Our Service to You and Our Understanding of the Assignment
We will give you initial advice, solely by telephone call, and the initial fee payable upon booking relates to this phone call only. In some instances, we will send you a follow up summary email after the consultation (additional fees apply – refer to Fees section below).
If there is subsequent advice required or you would like us to prepare a report with a brief written summary with the implications of what has been discussed on our phone call on [date per booking email] about the matters for which you have instructed us, please let us know and this will require a separate engagement letter and further fee quote for the additional work involved.
Due to frequently changing tax rules and practices, you must confirm with us that the advice given still stands true if you wish to refer to it at a later date.
Tax law may apply differently to scenarios that can appear very similar. As such, it is vital that you consult with us should a similar scenario arise in future, before relying on our comments for tax advice.
Any written documents provided by us must not be passed to third parties without our formal written consent.
Where more specialised advice is required, on occasions, we may need to seek this from or refer you to appropriate specialists.
Your Responsibilities: Provision of Information by You
You agree to give us access to full information (including supporting documentation) about your tax affairs and the matters on which you have asked us to advise you. This will need to happen within the timeframe that we have agreed which is at least 48 hours before a scheduled consultation.
To enable us to carry out our work you agree to provide us with full and accurate information regarding the matters under enquiry/investigation. In particular you agree that our work is to be carried out on the basis of full disclosure of relevant matters.
You agree that we can approach third parties as may be appropriate for information that we consider necessary to deal with your affairs.
Fees
Before we can commence this assignment an up-front payment is required as indicated on our website. All fees are payable in full in advance of any scheduled consultation.
If it is necessary to carry out work outside the responsibilities outlined per this page, then additional fees will apply.
Summary Note Fees
When booking you will be presented with the option to request a written summary of your consult discussion. This will generate a separate invoice, payable prior to your consult. Clicking yes to this option confirms your agreement to this additional fee of €250.
Cancellation and Rescheduling Fees
We understand that at times a consultation may need to be rescheduled – please contact us at info@expattaxes.ie and we will endeavour to offer you a suitable available slot. There will be no charge for your first rescheduling.
A cancellation fee of €55 is applied if a consult is cancelled within 48 hours of the scheduled time.
In all other cases a cancellation fee of €25 applies.
You will receive automatic reminders in advance of your consultation. If you book a consultation but do not turn up at the scheduled time, we charge a re-booking fee of 50% of the consultation fee.
All fees quoted in this document and on our website are subject to change without notice. All fees quoted are ex VAT.
Meeting Notes
AI-Generated Meeting Notes
During the online tax consultation, the Company may generate meeting notes using Artificial Intelligence (AI) technology for internal record-keeping purposes. These notes may include a summary of the discussion, recommendations, and other relevant information related to the tax consultation.
Confidentiality
The generated meeting notes are considered the confidential property of the Company and are not intended for Client distribution or sharing.
Access to Meeting Notes
Client Request for Meeting Notes
If you, as the Client, wish to obtain a copy of the meeting notes generated during the consultation, you may request them.
Additional Fee
A separate and additional fee, as determined by the Company, will apply if you request access to the meeting notes.
Ownership and Use of Meeting Notes
Company Ownership
The generated meeting notes remain the exclusive property of the Company. You do not acquire any ownership rights to these notes, even if you have paid an additional fee for access.
Internal Use
The Company may use these notes for its internal purposes, including but not limited to quality control, analysis, and training.
Confidentiality
Client Information
The information discussed during the online tax consultation is confidential and will be treated as such by the Company.
Non-Disclosure
The Company will not disclose any client-specific information, including the contents of the meeting notes, to any third parties, except as required by law.
Limitation of Liability
Disclaimer
While the Company takes all reasonable precautions to ensure the accuracy and security of meeting notes, we cannot guarantee the absolute accuracy or security of the AI-generated notes.
No Liability for Loss
The Company shall not be liable for any loss, damage, or inconvenience suffered by the Client arising from the use or unavailability of meeting notes.
Modification of Terms
The Company reserves the right to modify these Terms and Conditions at any time. Clients will be notified of any changes via email or by posting the updated Terms on our website.
Excluded Services
Due to the time and detailed work required, we do not address in detail the following issues on scheduled one-to-one consultations:
– double taxation issues relating to offshore trusts (capital acquisitions tax, income tax and capital gains tax for beneficiaries, settlors and trustees)
– identification of offshore funds by way of detailed analysis of prospectus documents
The above issues will be addressed at a high level only on these consultations and a further scope of detailed work will be required. A quote will be provided before any additional work is agreed and started in relation to the above.
Your Responsibilities
To enable us to carry out our work, you agree:
(a) to make full disclosure (e.g. of all sources of income, charges, allowances and capital transactions) relevant to the matter in hand and to provide all information required by us in a timely manner;
(b) to provide full information necessary for dealing with your personal income tax affairs: we will rely on the information and documents being true, correct and complete and will not audit the information or those documents;
(c) to authorise us to approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs; and
(d) to provide us with details of any communications received from the Revenue Commissioners which could have an impact on this tax advice.
You will keep us informed of material changes in your circumstances that could affect your tax position. If you are unsure whether the change is material or not please let us know so that we can assess the significance or otherwise.
Unless a service is listed below or included in a separate letter of engagement you must assume that it will not be provided by us.
Because rules and regulations frequently change you must ask us to confirm any advice already given if a transaction is delayed or a similar transaction is to be undertaken.
Data Protection
We draw your attention to the Data Protection Agreement included in our Terms and Conditions of Business document, which included on our website. By booking and paying for a consultation, you hereby agree to these terms. To enable us to discharge the services agreed under our engagement, and for other related purposes including updating and enhancing client records, analysis for management purposes and statutory returns, crime prevention and legal and regulatory compliance, we may obtain, use, process and disclose personal data about you/your business/its owners and employees.
For the purpose of the Data Protection Acts, 1988 to 2018, the [Data Controller/Data Protection Officer (DPO)]in relation to personal data supplied by you is Stephanie Wickham.
Agreement of Terms
This supersedes any previous engagement letter for the period covered. Please note that your continuing instructions will, in any event, indicate your agreement to be bound by the services set out here and the standard terms and conditions attached.
Please feel free to contact us (info@expattaxes.ie) if you have any queries relating to these terms and conditions.
Yours faithfully,
Stephanie Wickham
S. Wickham on behalf of Expat Taxes
Chartered Accountant Ireland
(NUMBER: 06C0612 / PRACTICING CERTIFICATE 246529)
Chartered Tax Adviser – 30176
I/We* confirm that I/we* have read and understood the contents of this agreement and agree that they accurately reflect the services that I/we* have instructed you to provide.
Appendix To Letter
Terms And Conditions of this Engagement
Changes in the Law
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 or your circumstances.
We will accept no liability for losses arising from changes in the law or the interpretation thereof that are first published after the date on which the advice is given.
Client Monies
We may, from time to time, hold money on your behalf. Such money will be held in trust in a separately denominated Clients’ Money bank account, which is segregated from the firm’s funds. The account will be operated, and all funds dealt with, in accordance with the Clients’ Monies Rules of the AITI.
Fees paid by you in advance for professional work to be performed and clearly identifiable as such shall not be regarded as clients’ monies.
Quality Control
As part of our ongoing commitment to providing a quality service, some of our files may periodically be subject to an independent quality review. The reviewers are highly experienced and professional people and, of course, are bound by the same requirements for confidentiality as our partners and staff.
Liability Provisions
We will provide the professional services outlined in this letter 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 from the failure by you or others to supply any appropriate information or your failure to act on our advice or respond promptly to communications from us or the Revenue Commissioners.
The total aggregate liability to you, as a body, of whatever nature, whether in contract, tort or otherwise, of Expat Taxes its directors or employees for any losses whatsoever and howsoever caused arising from or in any way connected with this engagement shall not exceed five times the estimated fees paid for this assignment. We are not seeking to exclude those liabilities (such as liability for our own fraud) which cannot be excluded by law.
The advice which we give to you is for your sole use and does not constitute advice to any third party to whom you may communicate it.
Investment Business
We are not registered to provide Investment Business activities. We recommend that you seek the services of an Authorised Advisor and we would be happy to provide you with a list of all Authorised Advisors in the local area.
Retention of Records
During the course of our work we will collect information from you and others acting on your behalf and will return any original documents to you following preparation of your income tax return. You should retain them for 7 years from the end of the relevant accounting period. This period may be extended if the Revenue Commissioners enquire into your income tax returns.
Though certain documents may legally belong to you, we intend to destroy correspondence and other papers that we store which are more than seven years old, other than documents that we consider to be of continuing significance. You must inform us by letter if you require retention of a particular document.
We may choose to hold these documents where possible in an electronic format. In this event, we will ensure these documents are readily accessible should they be requested by yourself or an authorised individual.
Best Service
We shall endeavour at all times to provide you with a professional service of the highest quality. If, however, you are dissatisfied with our service in any way you should contact Stephanie Wickham, who will undertake to look into any complaint carefully and promptly. If we have given you a less than satisfactory service, we will undertake to do everything reasonable to put it right.
If you are still dissatisfied, you may make a formal complaint to the AITI.
Anti–Money-Laundering – Reporting Suspicions
The provision of audit, accounting and taxation services are businesses in the regulated sector under the Criminal Justice (Money Laundering and Terrorist Financing) Acts, 2010 to 2021, and as such, partners and staff in audit, accounting and taxation firms are required, under the anti-money laundering regime in the Republic of Ireland, to report any suspicion that a criminal offence giving rise to proceeds from criminal conduct has been or is being committed, regardless of whether that offence has been committed or is being committed by their client or by a third party.
If as part of our normal work, we form a suspicion that such an offence has been or is being committed we are required to make a report to the Garda Síochána and the Revenue Commissioners. In such circumstances, it is not our practice to discuss such reports with you because of the restrictions on disclosure imposed on us by the anti-money laundering legislation.
Client Identification
We are required to identify our clients for the purposes of the anti-money laundering legislation. We are likely to request from you, and retain, some information and documentation for these purposes and/or to make searches of appropriate databases.
If satisfactory evidence of your identify is not provided within a reasonable time, there may be circumstances in which we are not able to proceed with the appointment.
Additional Legal Responsibilities – Criminal Law
Where, in the course of conducting professional work, it comes to the attention of certain “relevant persons” that information or documents indicate that an offence may have been committed under Section 59, Criminal Justice (Theft and Fraud Offences) Act, 2001, such suspicions must be reported to the Garda Síochána. This applies regardless of the apparent materiality of the suspected offence, or whether the suspected offence has already been reported to the relevant authorities. We have similar responsibilities under the Criminal Justice Act, 2011.
Applicable Law.
This agreement is governed by, and construed in accordance with, Republic of Ireland law. The Courts of the Republic of Ireland 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 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.
All work performed is conducted using the current legislation according to the accounting period. We cannot be held responsible for future development and changes in the legislation.
Data Protection Agreement (DPA).
We are committed to ensuring the protection of the privacy and security of any personal data which we process. Your attention is drawn to these terms of business which detail how we treat personal data received by us in the provision of our services during our engagement with you. By booking a consultation, you confirm that you have read and understood the Data Protection clauses and any privacy notice referred to therein.
