How We Work With Our Clients
Sections
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Initial Discussion
Most new enquiries begin with a free initial consultation lasting approximately 20 to 30 minutes. Although some may begin via this website or by email, we generally prefer an initial conversation.
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The discussion allows you to explain the details of the matter, the assistance you are seeking and the outcome you hope to achieve. You should also tell us about any important dates or deadlines.
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The initial discussion helps us understand the circumstances and decide whether the matter falls within our experience and expertise. It also gives you an opportunity to ask questions about how we work and what may happen next.
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We do not provide a preliminary technical opinion during this consultation.
Urgent Matters & Approaching Deadlines
Please bring any deadline imposed by HMRC, a court, a tribunal or legislation to our attention when you first contact us.
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A short deadline may affect the work required, the resources needed and whether there is enough time to deal with the matter properly.
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If a deadline is approaching, contact us as early as possible. We can consider what can be done within the time available, but we cannot assume responsibility for a deadline until we have accepted the engagement and confirmed the agreed work.
Our Proposal
We usually set this out in a document we send to you.
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We begin by considering what you are trying to achieve and reviewing the information available for that purpose. We identify any important gaps and determine what work is needed before defining the proposed scope and preparing our proposal.
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The proposal will normally set out:
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the objective of the engagement and the work we propose to undertake
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the documents, submissions or other results you can expect to receive
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the anticipated timetable and any important dependencies outside our control
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the proposed fee and payment arrangements
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the information or assistance we will need from you
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the principal assumptions on which the proposal is based
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any matters that require further clarification
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any material exclusions or limits to the proposed work
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where relevant, how additional or changed work would be dealt with.
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This provides a clear understanding of what is proposed before any work begins. Where technical or legal terminology is necessary, we will explain what it means and why it matters in plain English.
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If there is not enough information to define the work responsibly, we will explain what remains uncertain and the steps or actions required to address it.
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Where timing depends on HMRC, another authority or a third party, we will make that clear and explain that we cannot guarantee another organisation’s response time or decision.
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Receiving our proposal does not commit you to proceed. You remain free to consider it, ask questions and decide whether you wish to instruct us.
Engagement & Onboarding
If you decide to proceed, we will provide the engagement documents setting out the agreed work and the terms on which we will act.
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After the engagement terms have been accepted, we will complete the standard regulatory identity and due-diligence checks required for the matter.
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If we are to deal with HMRC on your behalf, we will agree and put in place the appropriate agent authorisation. This is the authority that allows us to communicate with HMRC about the agreed matter. We will also confirm who may give instructions and approve submissions for you or your business when dealing with us.
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Substantive work begins once:
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the engagement terms have been accepted
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the required initial payment has cleared
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the necessary standard regulatory checks have been completed
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the agreed core information and records have been received.
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We will tell you what we need at the outset and explain any item that may not be immediately familiar.
Establishing Facts & Reviewing Evidence
We will only ask for information and documents relevant to the agreed work. Depending on the matter, we may use a focused questionnaire or arrange further discussions with you and any authorised professional advisers.
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The information reviewed may include:
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HMRC correspondence and formal notices
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Tax returns and supporting calculations
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Contracts, invoices and business records
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Previous advice or professional correspondence
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Timelines and records of earlier action
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Relevant technical, financial or operational information.
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We do not expect clients to determine the technical significance of every document before providing it. We will explain what we need, the period it should cover and why it matters.
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If we find that further information is required, we will explain what is needed and why it is needed.
Agreeing On The Approach
Before taking significant action, we will normally discuss our preliminary findings, the available options and our recommended approach with you.
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We will explain any material uncertainty and the practical consequences of the available options. This allows you to understand what is proposed and provide informed instructions before we proceed.
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You may be asked to confirm facts, select between available courses of action or authorise a submission.
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Responsibility for C&B Partners’ professional analysis and conclusions remains with us.
Carrying Out Agreed Work
We will carry out the services and provide the documents or other results set out in the engagement terms.
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We will provide you with the relevant drafts of letters, submissions and documents intended for HMRC or another third party where we need you to confirm the facts or authorise their issue. We will identify the points requiring your attention so that you are not expected to review technical material without direction.
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Where an accountant, solicitor or another adviser has introduced the matter, we will agree with you at the start how the working relationship should operate. We may communicate through the existing adviser or deal directly with you where the specialist issue is separate from that adviser’s continuing work.
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The roles of any third parties, the arrangements for giving instructions and responsibility for third-party fees will be addressed in the proposal or engagement terms where relevant.
Communication & Progress Updates
We will agree the most appropriate way to communicate with you. This may include email, letter, telephone, video calls or, where practicable, face-to-face meetings.
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The expected frequency of progress updates will be set out in the proposal. For continuing engagements, we will normally provide updates monthly or quarterly, depending on the nature of the matter and what has been agreed.
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We will also contact you when a material development requires your attention or a decision. Our aim is to ensure that you understand where the matter stands and what will happen next.
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If the timing or outcome is uncertain, we will say so. If progress depends on information from you, HMRC or another party, we will explain that dependency and its likely effect.
Changes, Delays & Additional Work
The agreed scope and fee will be based on the facts, information and circumstances you provide to us when the engagement is accepted.
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Sometimes, new information, changed circumstances or an additional issue may alter the work required. If that happens, we will explain the effect on the work and timetable. Where additional work is required, we will agree the revised scope and fee with you before undertaking it.
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The proposal will identify any known dependence on HMRC, another authority or a third party. Their response times and decisions remain outside our control.
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Late or incomplete information may delay the work, affect an external deadline or result in additional fees. In a serious case, it may prevent us from acting or continuing to act.
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Please contact us promptly if you anticipate difficulty providing information, particularly where an HMRC or tribunal deadline is approaching. An early conversation may allow us to agree a practical way forward.
Completion & Continuing Support
An engagement is complete when we have delivered the work agreed in the engagement terms. Completion does not necessarily depend on HMRC or another third party responding or reaching a decision, unless that continuing work is expressly included.
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We will confirm when our agreed work has been completed and acknowledge receipt of the payments made. Depending on the nature of the engagement, we may also provide a closing summary or explain any recommended next steps.
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Post-completion work is not normally included unless agreed in advance. Periodic reviews, compliance monitoring, retainers and other continuing support may be commissioned separately where appropriate.
Contacting Us
To discuss a potential engagement, submit an enquiry or contact the firm.
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You do not need to prepare a technical explanation before contacting us. A general outline of what has happened, the assistance you require and details of any important deadline will usually be enough for the initial discussion.