Engagement Letter Template for Non Resident Company Corp Tax Return (SA700)

Last updated: August 2025

Non-Resident Company Tax Return (SA700)

This schedule should be read in conjunction with the engagement letter and the standard terms and conditions.

Introduction

You have engaged us to help you to prepare Non-UK resident company income tax return (SA700) and file it to HM Revenue & Customs (HMRC).

Your Responsibilities

You are legally responsible for:

• ensuring that the company returns are correct and complete;
• filing any returns by the due date; and
• paying tax on time.

Failure to do this may lead to penalties and/or interest. Legal responsibility for approval of the return cannot be delegated to others. You agree to check that returns that we have prepared for the partnership are correct and complete before approving them. You are no less responsible for errors in unapproved returns, submitted on the basis of the information provided to and processed by us, than if you had confirmed your approval of the returns. 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, expenses, gains, losses and other relevant information;
• to provide all 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 the partnership affairs;
• to provide full details of all UK property disposals (residential and non-residential) and disposals of shares in UK property rich companies or UK property rich collective investment vehicles, or other such entities must be advised prior to exchange of contracts or agreement to transfer shares or units. If information is received after this date we cannot guarantee that we can provide advice on the amount of capital gains tax due or submit an in-year return within 60 days after the completion date of the disposal. Please note that any work related to this will part of separate engagement and will incur separate fees;
• to provide us with information in sufficient time for the tax return to be completed and submitted. Where 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 circumstances that could affect the tax liabilities of the partners including, by way of example, changes in the partners in the partnership. If you are unsure whether the change is material or not, please let us know so that we can assess its significance. Where you wish us to deal with HMRC communications you will forward to us all communications received from HMRC. These must be provided in time to enable us to deal with them as may be necessary within the statutory time limits. It is essential that you let us have copies of any correspondence received because HMRC is not obliged to send us copies of all communications issued to you. HMRC will send you an agent authorisation code which expires within 30 days of issue. Please send this to us as soon as you receive it. This code will enable us to register as your agent with HMRC. This authorises HMRC to communicate with us as your agent, although they consider that you should still take ‘reasonable care’ over your tax affairs.

Our Responsibilities

We will prepare Non-UK resident company tax return (SA700) from the financial statements, books, accounting records and other information and explanations provided to us by you and by others on your behalf. After obtaining your approval, we will submit your returns to HMRC. The work carried out within this engagement will be in respect of the company’s SA700 return only. Any work to be done will be set out in a separate letter of engagement.

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 services will be subject to the terms of this engagement letter and standard terms and conditions of business unless we decide to issue a separate engagement letter. An additional fee may be charged for these services. Examples of such work include:

• advising on the in-year Capital Gains Tax (CGT) reporting requirements on disposals of property, and preparing the in-year return and calculating the CGT due where required (note this work will always result in additional fees). We will require you to provide information as early as possible in advance of exchange of contracts in order to provide advice on the tax implications, reporting requirements and to quantify the tax bill;
• advising on ad hoc transactions and queries (including telephone conversations), preparing and submitting information in the relevant format to HMRC and calculating any related tax liabilities;
• advising on double tax relief if appropriate;
• dealing with any enquiry opened into the company’s tax return or tax affairs by HMRC; and
• preparing any amended returns that may be required and corresponding with HMRC as necessary.

Where specialist advice is required on occasion, we may need to seek this from or refer you to appropriate specialists. We will only do this when instructed by you.

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), practice or public policy that are first published after the date on which the advice is given.

Limitation of Liability

Our services as detailed above are subject to the limitations on our liability set out in the engagement letter and in of our standard terms and conditions of business. These are important provisions, which you should read and consider carefully. There are no third parties that we have agreed should be entitled to rely on the work done pursuant to this engagement letter.