Terms and Conditions of Service

These Terms and Conditions (“Terms”) outline the rules and responsibilities governing the use of services provided by Pearl Lemon Accountants (“we”, “us”, “our”, or “the Company”).

By engaging our estate tax accountant services in the UK, accepting a proposal, or instructing us to act on your behalf, you (“the Client”, “you”, “your”) agree to comply with and be bound by these Terms.

Please review these Terms carefully before proceeding. If you do not agree with any part of these Terms, you must not engage our services.

About Us

Pearl Lemon Accountants is a UK-based accounting firm providing estate tax accounting services across London, Manchester, Birmingham, Edinburgh, Cambridge, and other major financial centres.

We support high-net-worth individuals, families, executors, and business owners with inheritance tax planning, estate structuring, and HMRC compliance.

Business Name: Pearl Lemon Accountants
Website: https://pearllemonaccountants.co.uk/
Email: info@pearllemongroup.com
Telephone: UK: +447454539583

Registered Address: Pearl Lemon Repairs International House, 24 Holborn Viaduct London, EC1A 2BN United Kingdom

These Terms apply to all estate tax accountant services delivered across the United Kingdom.

Service Description

We provide estate tax accountant services in the UK, including, but not limited to:

• Inheritance tax planning and reporting
• Estate valuation and HMRC submissions
• Trust structuring and tax reporting
• Probate tax support and executor reporting
• Business Relief and asset structuring
• Property portfolio inheritance tax planning
• Cross-border estate tax coordination

All services are delivered based on written agreements or proposals. Scope, timelines, and fees are defined in writing prior to engagement.

Engagement Process

An engagement is confirmed once:

• The Client accepts a written proposal or engagement letter, and
• Any required initial payment or retainer has been received

Upon confirmation, these Terms become legally binding.

Provisional Engagements

Where applicable, provisional engagement slots may be held for up to 7 days. If confirmation is not received within this timeframe, availability may be withdrawn.

Fees and Payment Terms

All fees are quoted in GBP (£) and may be subject to VAT where applicable.

Payment Structure

Depending on the scope of work, fees may be structured as:

• Fixed project fees
• Hourly billing rates
• Monthly retainers for ongoing advisory work

Initial Payments

An upfront payment or retainer may be required before work begins. This covers initial analysis, file setup, and advisory time allocation.

Final Payment

Outstanding balances must be settled in accordance with the agreed payment schedule. For one-off services, full payment is typically required before submission of final reports or HMRC filings.

Late Payments

Late payments may:

• Incur administrative charges
• Result in suspension of services
• Delay filings or reporting deadlines

We reserve the right to recover outstanding balances through legal means if necessary.

Client Responsibilities

The Client agrees to:

• Provide accurate and complete financial information
• Disclose all relevant assets, liabilities, and prior transfers
• Respond promptly to information requests
• Provide access to supporting documentation when required
• Inform us of any changes affecting estate structure or tax position

Failure to meet these obligations may result in delays, incorrect filings, or increased tax exposure.

Scope of Work and Limitations

Our estate tax accountant services in the UK are based on information provided by the Client and third parties.

We do not:

• Provide legal representation
• Act as executors unless separately agreed
• Make decisions on behalf of beneficiaries

Where legal input is required, we may coordinate with solicitors, but responsibility for legal advice remains with the appointed legal professionals.

Changes to Scope

If the Client requests additional work outside the agreed scope, we will:

• Provide a revised fee estimate
• Confirm changes in writing before proceeding

Additional services may include:

• Revised estate calculations
• Additional HMRC correspondence
• Complex trust restructuring
• International tax coordination

Cancellations and Termination

Client Termination

Clients may terminate the engagement at any time by providing written notice.

Fees will remain payable for:

• Work completed up to the termination date
• Any committed third-party costs

Company Termination

We reserve the right to terminate services where:

• Required information is not provided
• Payments remain outstanding
• There is a breach of these Terms

In such cases, all outstanding fees become immediately due.

HMRC Compliance and Filing Obligations

Estate tax accountant services in the UK involve strict compliance deadlines.

The Client acknowledges:

• Inheritance tax is typically due within six months of death
• Late filings may result in penalties and interest
• Final responsibility for filing accuracy rests with the Client

We prepare and submit documentation based on the information provided, but we cannot be held liable for omissions or inaccuracies originating from incomplete disclosures.

Liability and Limitation

We maintain appropriate professional indemnity insurance for accounting services.

To the fullest extent permitted by law:

• We are not liable for indirect or consequential losses
• We are not responsible for tax liabilities arising from undisclosed information
• Our total liability is limited to the fees paid for the specific service

We are not responsible for:

• HMRC policy changes
• Legislative amendments affecting tax treatment
• Decisions made by tax authorities

Data Protection

We comply with the UK GDPR and the Data Protection Act 2018.

Client data is:

• Collected for service delivery and compliance purposes
• Stored securely
• Not shared with third parties without a lawful basis

Data may be shared with HMRC or relevant authorities where required by law.

Confidentiality

All client information is treated as confidential.

We will not disclose information except:

• Where required by law
• Where authorised by the Client
• Where necessary to deliver agreed services

Third-Party Coordination

Where services involve third parties, such as:

• Solicitors
• Wealth managers
• Property valuers

We may coordinate information exchange, but do not assume responsibility for third-party advice or actions.

Force Majeure

We are not liable for delays or failure to perform services due to events beyond our reasonable control, including:

• Regulatory changes
• System failures
• Natural events
• Government restrictions

In such cases, timelines may be extended accordingly.

Complaints and Dispute Resolution

If you are dissatisfied with any aspect of our services:

• Notify us in writing within 7 days
• We will investigate and respond within 14 days

If a resolution cannot be reached, both parties agree to attempt mediation before pursuing legal action.

Governing Law and Jurisdiction

These Terms are governed by the laws of England and Wales.

Any disputes arising from these Terms shall be subject to the exclusive jurisdiction of the courts of England and Wales.

Amendments to These Terms

We reserve the right to update these Terms at any time.

Updated Terms will be published on our website and take effect immediately upon publication.

Continued engagement of our services constitutes acceptance of the updated Terms.

Entire Agreement

These Terms, along with any engagement letters or written agreements, constitute the entire agreement between the Client and the Company.

No other agreements shall apply unless confirmed in writing.

Contact Information

For any questions regarding these Terms:

Pearl Lemon Accountants
Email: info@pearllemongroup.com
Address: Pearl Lemon Repairs International House, 24 Holborn Viaduct London, EC1A 2BN United Kingdom Office Address
Phone: UK: +442071833436