Terms and Conditions Terms & Conditions

You can read our Terms and Conditions for accounting support and services below, together with a sample of what you will receive in your letter of engagement at sign up.

When you sign up to GoForma you agree to the following terms as part of the sign up process.

Service Agreement

This Service Agreement ('SA') identifies the Contracted Services GoForma agrees to provide to the Company. Together with the Terms and Conditions ('T&Cs') they form the entire agreement between us ('Terms').

1. Dates, Fees and Payment

The Service Agreement ('SA') commences on the date of acceptance ('Accepted Date') and will continue on a monthly rolling basis until cancelled, suspended, or terminated in accordance with these Terms.

Fees for Contracted Services are dependent on the accounting package selected at sign-up and are subject to VAT. Unless otherwise agreed in writing, all fees are payable via the primary card you have on file with our payment processor, Stripe. Payments are collected monthly on the calendar day corresponding to your original sign-up date and cover the service for the following month.

The monthly fee you sign up at is guaranteed for your first twelve months of service. Where you have taken an introductory offer, the guarantee applies to the standard package fee that follows it: the introductory rate applies only for the period stated to you when you signed up, and your fee then moves to the standard rate for your package.

We review our pricing each April. You will not receive a price increase during your first twelve months with us. After that, we reserve the right to increase our fees, and we will give you at least thirty days' written notice before any increase takes effect.

If you do not wish to continue at the revised fee, you may terminate under clause D.5. Where you give notice within the thirty-day notice period, your existing fee continues to apply until your Service Agreement ends.

1.1. Fee Adjustments Based on Complexity

Fees quoted on our website are indicative and may vary depending on the complexity of your filing requirements. For example, clients with multiple income sources (such as rental properties, dividends, or cryptocurrency) that increase the complexity of a Self Assessment Tax Return may be subject to higher fees.

1.2. Self Assessment Late Submission Charges

Where we receive the records we need to prepare your Self Assessment Tax Return later in the filing season, an additional charge applies:

• From 1 November: an additional £15 + VAT.
• From 1 December: an additional £30 + VAT.
• From 1 January: an additional £45 + VAT.

Filing cannot be guaranteed after 1 December. Where we receive your records after 1 December we cannot guarantee that your return will be prepared and filed ahead of the 31 January HMRC deadline. This applies equally where you engage us after 1 December: signing up later in the season does not shorten the time the work takes.

Where you provide additional documents or information after you have submitted your records to us, this will delay preparation of your return and may result in the deadline being missed. Any interest or penalty charged by HMRC as a result is your responsibility.

1.3. Company Formation Provided with a Package

Where we have provided company formation free of charge or at a reduced price because you signed up to a monthly package, and you cancel that package within the first three months of service, we may recover the discount you received.

The amount recoverable is the difference between what you paid for the formation and our standard one-off company formation price published on our pricing page at the time you signed up. We will tell you the amount before we charge it.

This applies only where formation was included or discounted because you took a package. Where you bought company formation as a standalone one-off service at the standard price, nothing is recoverable.

2. Contracted Services

The services below are provided according to the package you have selected. Section 2.1 sets out what each package includes; the sections after it describe what each service involves.

2.1. What Your Package Includes

The services described in this section are provided according to the package you have selected. The tables below set out what each package includes. Where a service is not included in your package it is not part of your fee, and we will quote for it separately if you want it.

Current prices for packages, add-ons and one-off services are published on our pricing page. We do not restate them here so that this document cannot fall out of date.

Limited company packages

Sole trader packages

Add-ons. VAT, MTD for Income Tax, payroll for additional employees, and a business address can be added to most packages. An add-on has the same effect as if the service were included in your package.

One-off services. Where you have engaged us for a one-off service rather than a monthly package, for example a standalone Self Assessment Tax Return, a set of year-end accounts or a company formation, only that service is included. Ongoing support, software beyond the period of the work, and any other service described in this section are not. Company formation is a one-off service and is not included in any monthly package.

Accounting Records

You are responsible for maintaining your accounting records in the accounting software we have agreed to use, normally FreeAgent, including connecting your bank feeds and categorising your transactions. We will review your records as part of preparing your VAT returns and annual accounts, correct errors we identify in the course of that work, and answer your bookkeeping queries throughout the year through your dedicated accountant.

Where your records are materially incomplete, unreconciled, or require reconstruction, we will tell you before we begin and any additional work will be quoted and agreed with you in advance.

Monthly management accounts are not included in any package.

FreeAgent

Provide secure access to FreeAgent for you to electronically submit accounting details, tax data, and information in connection with the Company, its Directors, employees and shareholders.

Software Licences

Monthly packages. Your package includes a standard FreeAgent subscription for the duration of your Service Agreement. It does not include the cost of any FreeAgent add-on, integration or premium feature charged separately by FreeAgent.

Where you would prefer to use Xero, we can provide an entry-level Xero licence in place of FreeAgent. We do not cover the cost of higher Xero plans, additional users, or any Xero add-on or connected application. Where you choose a plan or add-on above the level we provide, the additional cost is yours.

One-off services. Where you have engaged us for a one-off service rather than a monthly package, we provide access to accounting software only for the period needed to complete that work, and not as an ongoing subscription. Access ends when the work is complete.

Software licences we provide on your behalf are available only while your Service Agreement or one-off engagement is active.

VAT Returns

Calculate quarterly VAT Returns based upon data provided by you via your accounting software. Draft returns will be presented for your review and approval before submission to HMRC as your agent. We will notify you of the net VAT amount payable and due date, or VAT amount repayable.

Where VAT is included in your package or add-on. This covers Making Tax Digital compliance, VAT registration and deregistration, routine VAT queries through your dedicated accountant, and correction of errors in returns we have prepared.

Where VAT is not included. Your accountant will advise you on whether you are likely to need to register, will tell you when you appear to be approaching the registration threshold, and will explain what registering would mean for your business. Preparing and filing VAT returns, handling registration or deregistration, and dealing with routine VAT queries are not included, and we do not act as your VAT agent. These are available on the Operate and Grow packages, or by adding VAT to your package.

Reviewing or amending VAT returns prepared before our appointment, voluntary disclosures to HMRC, changes of VAT scheme, and partial exemption, margin scheme or other special-scheme work are quoted separately whatever your package.

Salary and Statutory Filing

Produce your UK payroll, calculating PAYE and NI deductions, Employers NI liabilities, SSP, SMP, other statutory/non-statutory payments or deductions and displaying details to you via your accounting software. Prepare monthly and end of year RTI submissions to HMRC as your agent.

Payroll for one director is included in packages that include payroll. Additional directors and employees are charged at the per-employee rate published on our pricing page.

P11D and benefits in kind. We do not prepare P11D forms automatically. Where we identify from your records that a benefit in kind may need to be reported, we will tell you what we believe your position to be and ask you to confirm it. We will prepare and file your P11D where we have identified that one is required and you have confirmed the position, or where you ask us to.

It remains your responsibility to tell us about benefits provided to directors or employees. We can only identify what is visible in the records you give us.

Not included. Auto-enrolment pension assessment, declarations of compliance, and Construction Industry Scheme returns are not included in any package.

Annual Financial Statements

Prepare annual accounts, based upon data submitted to FreeAgent, for your approval and subsequent online submission to HMRC and Companies House as your agent.

Corporation Tax Return

Prepare your Corporation Tax Return (CT600). Drafts will be shared with you for review and approval prior to online submission to HMRC. We will present the Corporation Tax payable and due date via FreeAgent and advise you of tax liabilities associated with loans to directors or shareholders and the due dates of tax payments.

Companies House Filing Submissions

Prepare the Confirmation Statement required by Companies House for your approval. Draft returns will be presented for your review and approval prior to online submission, as your agent.

Included, where your package includes the Confirmation Statement: the annual Confirmation Statement; changes of registered office; appointment and termination of directors; changes to Person of Significant Control details; and changes to your accounting reference date.

Quoted separately: issues of new ordinary shares; transfers of existing shares; creation or variation of share classes; adoption or amendment of articles; share buy-backs, capital reductions and restructuring; and any other statutory matter not listed above.

Confirmation Statement charge. Our charge for preparing and filing your Confirmation Statement, including the Companies House filing fee, is £80 + VAT. This is included at no additional cost in packages that cover the Confirmation Statement. Where your package does not include it, we will tell you before it falls due and charge it separately.

IR35

We will discuss your IR35 position, explain how the legislation applies to your engagements, and help you understand a Status Determination Statement issued to you by a client. This is general advice given as part of your package.

Formal written contract reviews, written status opinions, and representation in an HMRC status enquiry are not included and are quoted separately.

Self-Assessment Tax Return

Whether a Self Assessment Tax Return is included depends on your package, as set out in 2.1. Where a return is included we prepare and file it. Where it is not, we do not.

Limited company packages. A return for one director is included on Operate, and for two directors on Grow. The Lite and Start packages do not include a Self Assessment Tax Return.

Sole trader packages. All sole trader packages include one Self Assessment Tax Return.

Where your package does not include a return. Your accountant will answer general questions about your personal tax position, such as the effect of taking dividends or making a pension contribution. We do not prepare, review, check or file the return itself, and we are not responsible for it. You can add a return, or engage us for one as a one-off service, at the price published on our pricing page.

Where a return is included. It covers income consisting of employment or director's salary, dividends, bank or building society interest, and UK pensions. The following add complexity and are subject to an additional fee, quoted and agreed before we begin: rental or property income; capital gains on property or shares; self-employment or partnership income; foreign income, or non-UK residence or domicile; income from share schemes; and returns for tax years ending before our appointment.

Cryptoasset activity. Where your return involves cryptoasset disposals, we prepare it using our Crypto Self Assessment service, which calculates your gains across exchanges and wallets and includes the licence for the software needed to process that data.

Where your package already includes a Self Assessment Tax Return, cryptoasset work is charged as a supplement on top of that return. Where your package does not include a return, the Crypto Self Assessment is available as a one-off service covering both the cryptoasset calculation and the return itself. Prices for both are published on our pricing page.

Buying a return on its own. A Self Assessment Tax Return, including the Crypto Self Assessment, can be bought as a one-off service whether or not you hold a monthly package.

Returns for additional individuals beyond the number included in your package are charged separately at the price published on our pricing page.

General Advice

Unlimited access by phone, email and messaging to a dedicated personal accountant, during normal working hours, for advice in connection with the Company's accounting and tax matters.

Included. Routine tax planning as part of your ongoing relationship, namely: remuneration planning across salary and dividends; pension contributions made by the company; allowable business expenses; your director's loan account position; use of available allowances; and an annual review of your position ahead of your year end.

Specialist areas we do not advise on. Some areas of tax require specialist expertise that sits outside the scope of our packages, and we do not provide advice on them. These include research and development tax relief claims; EIS, SEIS and other investment reliefs; share schemes including EMI; company restructuring, share class changes and reorganisations; capital gains and property structuring; inheritance tax and estate planning; and residence and domicile matters.

Where you need advice in one of these areas, tell your accountant and we will refer you to a specialist we know and trust. Any fee for that specialist advice is agreed between you and them, and is separate from your GoForma fees.

We will assist with routine tax correspondence and enquiries raised by HMRC relating to financial statements, returns or submissions made by GoForma. A formal HMRC compliance check, enquiry or investigation falls outside routine correspondence and will be quoted separately.

Fair Use of Support

Your package includes unlimited support in the sense that we do not charge you per question, per email or per call. It is not unlimited in volume, and it does not make us your outsourced finance department.

What this means in practice. We aim to answer messages within one working day, and to arrange a call within a few working days where a conversation is quicker than writing. Most clients need a handful of conversations across a year, alongside their year-end and any filing discussions. Support is provided during normal working hours by your dedicated accountant, and is for your business and your own tax position.

What sits outside fair use. The following are not covered by your monthly fee, and we will quote for them separately:

• standing or recurring scheduled calls, for example a regular weekly or fortnightly slot;
• bookkeeping carried out for you, or carried out through conversation, such as routinely talking through how transactions should be categorised;
• acting as your finance function, including management reporting, budgeting, cash-flow modelling, board or investor meetings;
• work required by or produced for a third party, such as your investor, lender, landlord or another adviser;
• repeated advice on a matter on which we have already given you a written answer;
• advice on a business, company or individual we do not act for.

If your needs go beyond this. We will tell you, and we will not simply stop responding or quietly slow down. We will either propose a package that fits how you want to work, or quote for the additional support as a separate engagement. We would far rather have that conversation openly than ration the service without saying so.

References

We can verify business or personal income for mortgage applications or residential property tenancy agreements based upon the information submitted to FreeAgent for any director, employee or shareholder of the company. Other references are excluded and may be subject to a separate fee.

3. Director's Responsibilities

Please refer to government advice regarding your legal responsibilities as a company director at https://www.gov.uk/guidance/being-a-company-director and to the specific terms concerning our limitation of liability below.

By agreeing to these terms and conditions on sign up you confirm that you have read and understood these terms and hereby accept them.

Terms and Conditions

Our Terms and Conditions ('T&Cs') should be read alongside the Services Agreement ('SA') and together they form the entire agreement between us ('Terms').

A) GoForma

• 1.1. Unless you are notified in writing, all services are provided by GoForma which is the trading name of Ember Nine Limited, registered in England and Wales under registered number 11871779 and registered at The Finsbury Business Centre, 40 Bowling Green Lane, London, United Kingdom, EC1R 0NE.
• 1.2. GoForma trades as 'GoForma', 'GoForma Accounting', 'Forma' or any other trading name that may be used by Us.
• 1.3. No director, consultant or employee of GoForma will have any personal liability for work carried-out in contract, tort or negligence.

B) Our Responsibilities

• 1.1. Our responsibilities are to provide the professional services specified within the SA and to continue to do so until completed, cancelled, suspended or terminated by either of Us in accordance with these Terms.
• 1.2. We will observe ethical guidelines and professional standards and provide Our Services with reasonable care.
• 1.3. Our work is not designed to identify material errors, omissions or fraud, and we do not undertake to do so; you should not rely on our services for that purpose. Where we do become aware of such matters in the course of our work, we will bring them to your attention.

C) Your Responsibilities

Company Officers have legal, fiduciary and moral responsibilities to the Company for which they are appointed, its shareholders, employees and other stakeholders. Please refer to https://www.gov.uk/guidance/being-a-company-director.

Under these Terms you accept the following responsibilities to Us:

• 1.2.1. You are responsible for the completeness, accuracy and timely submission of accounting information and explanatory notes to Us.
• 1.2.2. You maintain that transactions are valid, acceptable and properly evidenced. You will advise Us of any expense incurred by the business that is not wholly and exclusively for its purpose.
• 1.2.3. You will submit information in an orderly and secure way.
• 1.2.4. You understand and accept that the information you provide to Us will inform the preparation and submission of financial statements and calculations of your tax liabilities.
• 1.2.5. The legal responsibility for any report, return or submission lies with the Company, as does the payment of all taxation liabilities, penalties, or charges that may arise following submission.
• 1.2.6. You are responsible for providing Us with details of all changes that affect the Company and any associated individual.
• 1.2.7. As your HMRC agent we should receive all correspondence from HMRC and Companies House on your behalf, but it is your responsibility to provide this to Us within 10 days of you receiving it.
• 1.2.8. You will fully indemnify Us against any misrepresentation supplied to Us verbally or in writing in connection with these Terms and you agree not to make any claim in connection with services provided against any director, consultant or employee of GoForma.
• 1.2.9. You are responsible for the accuracy of the data you record in your accounting software, including the VAT treatment of every purchase, expense and sale. Where you reclaim VAT on a cost, you are responsible for confirming from the supplier's invoice or receipt that VAT has actually been charged, that the supplier is VAT registered, and that the amount you record matches the document.
• 1.2.10. We review your accounting data at a summary and analytical level when preparing your VAT returns and annual accounts. We do not audit your records. We do not examine every individual transaction, receipt or invoice, and we are under no obligation to identify individually any missing or incomplete documentation.
• 1.2.11. Your accountant will answer questions about whether VAT can be reclaimed on a particular cost, and we would always rather you asked before recording it than corrected it afterwards.
• 1.2.12. Where an incorrect VAT treatment in your records results in an incorrect return, any resulting tax, interest or penalty is your responsibility, except where the error is one that should reasonably have been evident to us in the course of the work we agreed to carry out.

D) Our Mutual Responsibilities

D.1. Fees

• Fees are set out according to the specific Services Agreement between Us.
• Our Fees and disbursements will normally be invoiced at the start of each calendar month and are due for collection by debit or credit card via Stripe.

D.2. Registered and Service Office Address

• The provision of a Registered Office address and a Service Address for any director is included only for the duration of any SA.
• On termination of the SA We are entitled to raise a charge of £25 plus VAT per month if you wish to continue using the provided Registered Office or Service Address.

D.3. Value Added Tax

VAT will be applied at the relevant rate on the invoice date for all SAs.

D.4. Payment Terms

• If Stripe payment is not automatically taken, Our invoices must be paid in full within 14 days.
• If payment is not made within this agreed period We reserve the right to suspend work or to decline to act any further, and the full amount of the work done to that date will be charged to you.
• We reserve the right to keep possession of all documents and records relating to all engagements for you until all outstanding fees and disbursements are paid in full.

D.5. Termination and Suspension

• The SA is provided on the basis of a continuous supply commencing from the start of the calendar month in which Our appointment commences.
• If you wish to terminate a Service Agreement you must give one calendar month's written notice by email to support@goforma.com. Your Service Agreement, and the fees payable under it, end one calendar month from the date we receive your notice.
• Work in progress. One month's notice is a notice period, not a delivery commitment. Where work remains outstanding at the end of that period, for example annual accounts, a Corporation Tax return, a VAT return, or a Self Assessment return for a period already underway, we will agree with you before the notice period ends whether we complete that work or hand it over.
• We will always support a clean handover, including providing your records, trial balance and any information your new adviser reasonably requires, at no charge. Where you ask us to complete outstanding work after the notice period has ended, that work will be quoted separately, and any software licence we hold on your behalf, including FreeAgent or Xero, must remain active for its duration and will be charged at the applicable rate.
• We may terminate any SA with immediate effect where you are in breach of these T&Cs; where to continue acting for you would be in breach of any ethical standards or regulations; where no contact has been received from you for a period of 6 months; or as otherwise determined at Our sole discretion.

D.6. Suspension

We reserve the right to temporarily suspend services where: any amounts remain unpaid after the due date; you fail to meet your obligations under this agreement for a continuous period of 3 months; or We become aware of circumstances that suggest We may be in breach of any ethical standards or regulations if We were to continue to provide services. During suspension you remain liable for fees unless the SA is terminated.

D.7. Refunds Policy

Refunds will only be made on cancellation of the SA in accordance with these T&Cs, where we have received a further payment after the end of the Termination Period, or where we are made aware of any payment received by Us in error. We reserve the right to offset any refund due against amounts receivable by Us.

E) Copyright and Intellectual Property

• We shall retain ownership of the copyright and all other intellectual property rights in the product of the professional services. You shall acquire ownership of any product of the professional services on payment of Our fees until the date of termination.
• We retain ownership of all copyright and other intellectual property rights in any document, process, or electronic system (including Our website, FreeAgent, software applications, files, and spreadsheets) which may be made available for your use, for the duration of Our agreement.

F) Confidentiality

• During the course of Our agreement, GoForma may acquire information concerning your business or affairs ('Confidential Information'). We shall comply with the confidentiality standards of the SA and adhere to the confidentiality restrictions imposed on Us by law.
• These T&Cs shall not prohibit our disclosure of Confidential Information to our professional indemnity insurers or advisers, or to service providers engaged by us in the delivery of the Services, including accounting software, filing and communication providers. In each case disclosure is made in confidence and under contract.

G) Conflicts of Interest and Independence

We reserve the right during Our agreement with you to deliver services to other clients whose interests might compete with yours. We confirm that We will notify you immediately should We become aware of any conflict of interest involving Us and affecting you.

H) Client Monies

GoForma does not hold monies on behalf of clients.

I) Electronic Communications

• Internet communications are capable of data corruption and there is also a risk of non-delivery, delayed delivery, or interception by third parties. We do not accept any responsibility for changes or delays made to such communications after they have been sent.
• GoForma does not accept responsibility for any errors or problems that may arise through the use of internet communication, and all risks connected with sending commercially sensitive information are at your risk.

J) Cyber Risk

GoForma uses virus-scanning software to reduce the risk of viruses and other infections being transmitted via email or other electronic storage devices. However, electronic communication is not totally secure and We cannot be held responsible for damage or loss caused by viruses, nor for communications that are corrupted or altered after sending. It is the responsibility of the recipient to carry out a virus check on any attachments received.

K) Data Protection

The following definitions apply in this clause: 'Client Personal Data' means any personal data provided to Us by you, or on your behalf, for the purpose of providing the Contracted Services; 'Data Protection Legislation' means all applicable privacy and data protection legislation and regulations including PECR, the UK GDPR and any applicable national laws; 'GDPR' means the General Data Protection Regulation.

• We shall each be considered an independent Data Controller in relation to the Client Personal Data.
• You shall only disclose Client Personal Data to Us where you have provided the necessary information to the relevant Data Subjects regarding its use and have a lawful basis upon which to do so.
• We shall only process the Client Personal Data: to provide the Contracted Services to you; to comply with Our legal or regulatory obligations; and where it is necessary for the purposes of Our legitimate interests.
• We may disclose the Client Personal Data to other third parties in the context of a possible sale, merger, restructuring or financing of Our business, taking appropriate measures to maintain data security.
• We shall maintain commercially reasonable and appropriate security measures to protect against unauthorised or unlawful processing of the Client Personal Data.
• We shall promptly notify you if We receive a Data Subject rights request; are served with an enforcement or assessment notice from a supervisory authority; or reasonably believe there has been any incident resulting in accidental or unauthorised access to, or loss of, the Client Personal Data.

K.2. Call Recording

• GoForma records telephone calls with clients and prospective clients for the purposes of quality assurance, staff training, accurate record-keeping, and dispute resolution. Calls may be transcribed and analysed using AI tools to generate summaries and follow-up notes.
• The lawful basis for this processing is legitimate interests under Article 6(1)(f) of UK GDPR. A Legitimate Interests Assessment has been completed and is available on request.
• Clients are informed of call recording through an automated announcement on inbound calls, notices on our consultation booking pages and confirmation emails, and our Privacy Policy. Clients may request that recording be paused or stopped at any point.
• Recordings are retained for a period of 12 months from the date of the call and are then securely deleted. Clients may exercise their data subject rights, including the right to access, erasure, and objection, by contacting us at support@goforma.com.

K.3. Retention and Deletion of Your Data

We keep your personal data only for as long as we need it, and the periods below are set by law rather than by us.

Identity and anti-money-laundering records: five years from the end of our business relationship with you. Regulation 40 of the Money Laundering Regulations 2017 requires us to keep these records, and requires us to delete them at the end of that period unless we are required to keep them for another legal purpose.

Your engagement file, including accounts, returns, working papers and correspondence: six years from the end of the accounting period or tax year to which they relate. This reflects the periods within which HMRC may open an enquiry or raise an assessment, and within which a claim may be brought against us. Keeping these records protects you as well as us: if HMRC queries a return three years after filing, the file is what answers them.

Asking us to delete your data. You may ask us at any time by writing to support@goforma.com, and we will delete your data wherever we are free to. Where we are required by law to keep it, or where we need it to establish, exercise or defend a legal claim, we are entitled to refuse, and we will tell you which category applies and the date the data will be deleted.

The right to erasure under Article 17 of the UK GDPR does not apply where processing is necessary for compliance with a legal obligation, or for the establishment, exercise or defence of legal claims.

Where neither applies, we will delete the data and confirm that we have done so, normally within one month. Marketing is separate: we will remove you from all marketing communications immediately on request, whatever else we are required to retain.

K.4. Use of Artificial Intelligence Tools

We use software that includes artificial intelligence to help us work faster and more consistently. In practice we use it to review accounting data and flag anomalies for an accountant to check, to prepare drafts and summaries, and to help us respond to your questions more quickly.

These tools support our accountants; they do not replace them. Every piece of work we deliver, and every filing we submit on your behalf, is reviewed by a qualified member of our team who remains responsible for it. No advice, return or set of accounts is issued to you on the basis of an automated output alone.

Our responsibilities to you under these Terms are unchanged by the use of these tools, and our liability to you is neither reduced nor limited by them.

Your information. Where these tools process your information they do so as our data processors, under contract, and on confidentiality terms consistent with clause F. We select providers on business terms appropriate to confidential financial information. The categories of service provider we use are set out in our privacy policy.

L) Credit Card Information

GoForma does not store any credit card information you provide to make payments on your account. This information is only stored securely in Stripe where we apply enhanced security and two-factor authentication.

M) Retention of Records and File Destruction

• Retention periods for personal data are set out in clause K.3 and take precedence over this clause. The remainder of this clause applies to other correspondence and papers we hold.
• We intend to destroy correspondence and other papers that We store that are more than seven years old, other than documents which it is believed may be of continuing significance.
• We may choose to hold documents in electronic format and consequently may destroy original papers at an earlier date.
• You are responsible for informing Us should you wish original documents that have been stored electronically to be returned to you. We reserve the right, following termination of Our service, to charge for document retrieval.
• You have a legal responsibility to retain documents and records used in the production of your accounts and relevant to your tax.

N) Force Majeure

GoForma shall not be in breach of these Terms nor liable for any failure or delay in performance arising from or attributable to acts, events, omissions or accidents beyond its reasonable control ('Force Majeure Event'), including: acts of God; epidemic or pandemic; war, armed conflict or imposition of sanctions; terrorist attack or civil commotion; nuclear, chemical or biological contamination; any law or government order; fire or explosion; interruption or failure of utility services; or any labour dispute.

If the Force Majeure Event prevails for a continuous period of more than three months, either party may terminate this agreement by giving 30 days' written notice to the other party.

O) Limitation of Liability

• GoForma shall provide its professional services with reasonable care and skill, and carries professional indemnity insurance.
• Our total aggregate liability to you, whether in contract, tort (including negligence), breach of statutory duty or otherwise, arising out of or in connection with this engagement, shall not exceed £25,000. We consider this an appropriate and reasonable limit for engagements of this type, and it applies to all clients on our standard packages.
• Nothing in these Terms limits or excludes our liability for death or personal injury caused by our negligence, for fraud or fraudulent misrepresentation, or for any other liability that cannot lawfully be limited or excluded.
• GoForma shall 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 your failure to act on Our advice or respond promptly to communications.
• We will not be liable for losses arising from: fraud, where information material to the SA is deliberately or negligently withheld, misrepresented, or concealed; or loss caused by acts or failure to act of any other person, or where incomplete, misleading or false information is provided to Us.
• GoForma have professional indemnity insurance with XL Catlin Insurance Company UK Limited. The territorial coverage is worldwide (excluding USA and Canada, but including the United Kingdom and Ireland).

P) Third Parties

• If any payment is made by you to a third party under these Terms, you shall not seek recovery of that payment from Us at any time.
• If you breach any of your obligations under these Terms and there is a claim made or threatened against Us by a third party, you shall compensate Us and reimburse Us for any loss, damage, expense or liability incurred by Us which results from such breach.

Q) Commission, Introducer Fees and Other Services

In some circumstances, commissions or other benefits may become payable to Us or to one of Our associates in respect of introductions or transactions that have been arranged. You hereby consent to such commissions or other benefits being retained by Us or by Our associates.

R) Severance

• If any term in or part of these Terms shall be held to be unenforceable for any reason, then that term shall to that extent be deemed not to form part of the Terms.
• The enforceability of the remainder of the Terms shall not be affected by the unenforceability of that term or part.

S) Governing Law and Jurisdiction

• These Terms shall be governed by and construed in accordance with English Law.
• The Courts of England shall have exclusive jurisdiction in relation to any claim, dispute or difference concerning these Terms.
• Each party irrevocably waives any right it may have to object to an action being brought in those Courts.

T) Virtual Office Services

• For clients that have bought a Virtual Office package, GoForma will carry out the agreed service provision of mail collection, mail handling, digital mail forwarding and domestic physical mail forwarding according to their package.
• GoForma partners with The Finsbury Business Centre at 40 Bowling Green Lane, London, EC1R 0NE for the provision of Virtual Office services.
• Why we verify. Providing a registered office, business address or correspondence address is a Trust or Company Service Provider activity under the Money Laundering Regulations 2017. We are supervised for this by HMRC and the checks below are a legal requirement, not a GoForma policy.
• Before the address goes live. We must complete customer due diligence on the company and on every director and Person of Significant Control: photographic identification, evidence of residential address, confirmation of the company's ownership and control, and the nature of its business. Your address will not be activated, and must not be used or registered with Companies House or HMRC, until verification is complete. We cannot backdate activation.
• Keeping it current. You must tell us within ten working days of any change of director, Person of Significant Control, residential address, or the nature of your business. We will re-verify periodically and on any such change. Where we cannot complete or refresh verification, we may suspend the service, withhold mail, and terminate immediately.
• How the address may be used. The address may be used only as the registered office, correspondence or business address of the company or person we have verified, and only for the business activity you have disclosed to us. It may not be used by any other entity, for any trading activity we have not been told about, on any advertising, website or platform listing that presents it as your trading premises, or at all after this service ends.
• If the service ends. You must change your registered office and any address held by HMRC, your bank and Companies House within ten working days of termination. If you do not, we may notify Companies House that the address is no longer authorised for your use, which may lead to your registered office being changed to a default address and, in some cases, to your company being struck off. Mail received after that period will be returned to sender.
• Use of the 3rd Floor Cafe and Coffee Shop at The Finsbury Business Centre is subject to a fair use policy.
• When a parcel arrives, we will inform you by e-mail, and the parcel must be collected within 48 hours. Parcels up to 45x35x16cm and no heavier than 3kg: stored free for 48 hours, then charged at £2.50 a day. Larger parcels (up to 61x46x46cm, no heavier than 10kg): free for 48 hours, then charged at £4.50 a day.
• If parcels are not collected within 14 working days, they will be disposed of and a charge of £5.00 will be added to your postage account.
• For customers with a 'Premium Virtual Office' or mail forwarding request, mail will be automatically forwarded weekly on a Friday afternoon.
• For customers with an 'Advanced Virtual Office', they will receive a scan of their mail when it is received and can select a 'Forward' option. This adds a £1.50 + VAT charge per piece of forwarded mail. Mail not selected for forwarding will be shredded the following Friday.
• Bank cards will not be scanned and will instead be automatically forwarded via Royal Mail Signed For 1st Class at a flat rate of £5.00 + VAT.
• In the event of nonpayment, mail notifications continue but scans are unavailable until payment is made. Mail will be returned to sender after 60 days of nonpayment.
• Physical mail forwarding is inclusive of delivery to any UK domestic address, subject to a fair use policy based on volume.

V) Parties' Confirmation of Agreement of Terms

• Once accepted, by acknowledging your agreement to the SA, the Terms shall remain in effect until Contracted Services are completed or the Terms are cancelled, terminated or superseded in writing.
• Where it proves necessary to amend these T&Cs, We shall advise you by email, or they will be presented for agreement via FreeAgent, and such revised T&Cs shall be as effective until Contracted Services are completed or the Terms are further amended.

W) Version of these Terms

These Terms are versioned and dated. The version presented to you at sign-up, and accepted by you as part of that process, is the version that governs your engagement. Earlier versions have no effect. The current version is always published at goforma.com/about-us/terms-conditions.

X) Complaints

We want to know when something has gone wrong. Most issues are resolved quickly and informally, and telling us early is almost always the fastest route to putting it right.

Stage one. Please raise it in writing by email, either to your dedicated accountant or to support@goforma.com. We will respond within two working days.

Stage two. If it is not resolved, email support@goforma.com marking your message for the attention of the Company Directors. We will acknowledge within two working days and give you a full written response within fourteen calendar days.

Stage three. If you remain dissatisfied after our written response, you may ask for the matter to be reviewed by a Director who has not previously been involved, who will issue a final response. We will tell you at that point that our complaints procedure is exhausted and that you are free to take independent advice.

X.2. When Concerns Must Be Raised, and What We Refund

Approval and acceptance. Where we present annual accounts, a tax return, a VAT return, a payroll submission or any other filing to you for approval, your approval confirms that you have reviewed it and are satisfied with it. Once you have approved a piece of work and we have filed it, that work is treated as accepted.

Telling us in good time. If you are unhappy with any part of our service, please raise it in writing under clause X within sixty days of us delivering the work, or of you becoming aware of the problem if that is later. Most problems are straightforward to put right while the work is still current. Once the filing deadline has passed and the records have moved on, the same problem is often no longer fixable at all.

Time limits. Any complaint about the standard of our service, and any request for a credit or refund of fees, must be made within six months of the service it relates to. No claim for financial loss may be brought against us more than two years after the act or omission complained of.

Fees and refunds. Our fees are payable for the services performed in the period to which they relate. Fees properly charged for services we have performed are not refundable, and terminating your Service Agreement does not entitle you to a refund of fees already paid. Refunds are made only in the circumstances set out in clause D.7.

Putting things right. Where we accept that a service has not been delivered to the standard you were entitled to expect, our remedy is to correct the work at our cost and, at our discretion, to credit the fee attributable to the specific service affected. That is a separate matter from any claim for loss, which is dealt with under clauses O and Y.

What we are not responsible for. We are not responsible, and no credit or refund is due, where the matter arises from:

• information you provided that was incorrect or incomplete, including missing expenses, transactions or income, whether or not the error is discovered after the work was completed or the return submitted;
• information provided to us late, or after work had already been completed, including where records are provided close to a filing deadline. Where records reach us without sufficient time to complete the work before a deadline, we will do our best, but we cannot guarantee the deadline will be met, and turnaround is not a basis for a refund where the delay originated with the information we were given. For Self Assessment, the dates set out in clause 1.2 apply;
• work having to be redone because you changed or added information after approving it.

Taking over from a previous adviser. Where we take on your company from another accountant, our work begins from the records and filings as we find them. Bringing those records up to date, correcting earlier errors, or reconstructing incomplete history is additional work; we will tell you what is needed and quote before we begin, and it will extend the timescales we would otherwise expect.

We do not accept responsibility for errors, omissions, penalties or delays arising from work carried out before our appointment, or from information your previous adviser failed to provide or transfer to us. Where a delay is caused by a previous adviser not releasing records, or by information not disclosed to us at the outset, that delay is not a failure of our service.

Y) Claims and Professional Indemnity

We carry professional indemnity insurance. Where a matter you raise alleges professional negligence, or claims financial loss or compensation from us, we are required under the terms of that insurance to notify our insurers. Until we have done so and they have responded, we are not permitted to admit liability, offer a settlement, or discuss the substance of the matter with you.

This changes how we are able to reply, and we would rather set the expectation honestly than appear unresponsive. Once a matter has been notified, our response comes through our insurers or with their approval. We are not able to give you a timescale for that response: it depends on our insurers' own review, on the documents and information available, and on what further information they ask either of us to provide. It will take considerably longer than our normal complaints timescales.

For that reason, where your concern is something we could simply put right, we would encourage you to raise it as a complaint under clause X first. A matter raised as a complaint is usually resolved within fourteen days. The same matter framed as a claim for compensation cannot be.

If you intend to bring a claim against us, please write to support@goforma.com setting out what you say we did wrong, the loss you say you have suffered, and how you have calculated that loss. We will pass your letter to our insurers and will provide their details on request once we have received it.

Z) Anti-Money Laundering and Identity Verification

We are required by the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, the Proceeds of Crime Act 2002 and the Terrorism Act 2000 to verify the identity of our clients and their beneficial owners before we begin work, and to keep that information current throughout our engagement. You agree to provide the identification and evidence of address we request, and to tell us promptly of any change.

We are required to report knowledge or suspicion of money laundering to the National Crime Agency, and we may be prohibited by law from telling you that we have done so. You agree to waive your right to confidentiality to the extent of any such report. We will not be liable for any loss you suffer as a result of our compliance with these obligations.

Companies House identity verification. Under the Economic Crime and Corporate Transparency Act 2023, Companies House requires identity verification for every director and Person of Significant Control. We cannot file your Confirmation Statement without your verification reference. Where it has not been provided we may be unable to act, and we accept no liability for resulting delays, penalties or losses.

GoForma is registered with and supervised by HM Revenue & Customs for anti-money laundering purposes under the Money Laundering Regulations 2017. Our supervision registration number is XEML00000145914, registered in the name of Ember Nine Limited and active since 13 January 2020.

We are required to retain the identification records and evidence we obtain for five years after our business relationship with you ends.