CGT on UK Property Returns – Individuals

Schedule of Services

1. CGT on UK Property Returns

1.1 We will prepare your Capital Gains Tax on UK Property Return from the information and
explanations that you provide to us and calculate the CGT due. After obtaining your
evidenced approval, we will submit your return to HM Revenue & Customs (HMRC). (Note:
as returns must be submitted within 60 days of sale completion, please see para 4.1.)

1.2 We will calculate your capital gains tax liabilities to be included on your return and tell you
how much you should pay and when. We will advise on the interest and penalty implications
if tax is paid late.

2. Excluded, ad hoc and advisory work

2.1 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 may be the subject of a separate engagement letter at our option. Where appropriate,
we will agree with you a separate fee for any such work you instruct us to undertake.
Examples of such work that you may wish to instruct us to undertake include:

• Advising on ad hoc transactions (for example pre-sale advice on the sale of assets);
• Inheritance Tax advice;
• Dealing with any enquiry opened into your tax return by HMRC;
• Preparing any amended returns which may be required and corresponding with HMRC as
  necessary;

2.2 If specialist advice is required, we may need to seek this from, or refer you to, appropriate
specialists.

3. Changes in the law, in practice or in public policy

3.1 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.

3.2 We will accept no liability for losses arising from changes in the law (or its interpretation
thereof), practice or public policy that are first published after the date on which the advice
is given.

4. Your responsibilities

4.1 You are legally responsible for:

a) ensuring that your CGT on UK property returns are correct and complete;
b) filing any returns by the due date; and
c) paying tax on time.
Failure to do any of the above may lead to penalties and/or interest.

4.2 Legal responsibility for approval of the return cannot be delegated to others. You agree to
check that returns that we have prepared for you are correct and complete before approving
them.

4.3 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.

4.4 To enable us to carry out our work, you agree:

a) That all returns are to be made on the basis of full disclosure of capital transactions;

b) 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;

c) To provide full details of all UK residential property disposals including associated
costs/ valuations prior to disposal. Where you consider that you will be non-UK
resident in the tax year of disposal, full details of all UK property disposals, including
disposals of shares in property rich companies, must be advised within 30 days of
exchange of contracts on any property disposal. If information is received after this,
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 of the disposal;
and;

d) To authorise us to approach such third parties as may be appropriate, for information
that we consider necessary to deal with your affairs.

4.5 You will keep us informed of material changes in your circumstances that could affect your
tax liability. If you are unsure whether the change is material, please tell us so that we can
assess its significance.

4.6 You will forward to us HMRC statements of account, copies of notices of assessment,
letters and other communications received from HMRC which are related to our advice, in
sufficient time to enable us to deal with them as may be necessary within the statutory time
limits.

November 2025
TN6 Ltd