Legal

Terms of Business

Last updated: 11 August 2026

These Terms of Business ("Terms") govern your use of the ChelmarkTax website and any services provided under the ChelmarkTax name. Please read them carefully before engaging our services. By instructing us or using our website to submit an enquiry, you accept these Terms. If you do not agree with any part of these Terms, please do not use our services.

1. About us

ChelmarkTax is a trading name of Mayfair Accountants and Wealth Advisors Ltd, a company registered in England and Wales (company number 11962063), with its registered office at Devonshire House, Level 1, One Mayfair Place, Mayfair, London, W1J 8AJ. Throughout these Terms, "ChelmarkTax", "we", "us" and "our" refer to Mayfair Accountants and Wealth Advisors Ltd trading as ChelmarkTax.

Mayfair Accountants and Wealth Advisors Ltd is regulated by the Institute of Financial Accountants (IFA), membership number [to be confirmed]. Details of our regulator and how to check our membership status are set out in the Regulatory Information section below.

2. Our services

ChelmarkTax provides guidance, case assessment and specialist referral support in connection with HMRC enquiries, compliance checks, penalty appeals and disclosures. Depending on how you engage with us, our services may include:

• An initial, no-obligation review of your situation based on the information you provide
• Explaining what a specific HMRC letter, notice or process actually means and requires
• Helping you understand the documentation and information HMRC is likely to need
• Referring you to an appropriately qualified specialist for direct representation, where needed
• General guidance on timelines, deadlines and the typical stages of an HMRC process

The specific scope of work for any chargeable engagement will be confirmed with you separately in writing before work begins. General information provided through our website, blog or Knowledge Hub is for general guidance only and does not constitute personalised advice.

3. Engagement and scope of work

No client relationship, retainer or duty of care arises simply from submitting an enquiry form, browsing this website, or having an initial conversation with us. A formal engagement begins only once we have confirmed in writing the specific scope of work, the fee basis, and any other terms specific to your matter, and you have agreed to proceed.

Where your matter requires direct representation before HMRC, a tribunal, or another regulated activity outside the scope of the initial guidance service, we will confirm this clearly and, where appropriate, refer you to a suitably qualified and regulated specialist. We are not responsible for the advice, conduct or outcomes of any third-party specialist to whom we refer you, though we take reasonable care in selecting who we refer clients to.

4. Fees and payment

Our initial consultation is provided free of charge and without obligation. Where chargeable work is proposed beyond that initial stage, we will confirm the fee basis, an estimate or fixed price where possible, and the payment terms in writing before any chargeable work begins. You will not be charged for any work you have not agreed to in advance.

Invoices are payable within the timeframe stated on the invoice, which will be no less than 14 days unless otherwise agreed. We reserve the right to charge reasonable interest on overdue amounts at the statutory rate under the Late Payment of Commercial Debts (Interest) Act 1998, where applicable, and to pause further work until overdue fees are settled.

5. No guarantee of outcome

HMRC enquiries, compliance checks, penalty appeals and disclosures depend on the specific facts of your case, the evidence available, and decisions made by HMRC and, where relevant, independent tribunals — none of which we control. While we bring genuine expertise and care to every case, we cannot and do not guarantee any particular outcome, timescale, reduction in liability, or result from HMRC or any tribunal. Any indication we give of a likely outcome is a professional judgment based on the information available at the time, not a promise or warranty.

6. Your responsibilities

To help us help you effectively, you agree to:

• Provide complete, accurate and timely information relevant to your case
• Tell us promptly about any deadline stated in correspondence you've received from HMRC
• Not ask us to assist in preparing or submitting information you know to be inaccurate or misleading
• Respond to reasonable requests for information or documents within a reasonable time
• Let us know promptly if your circumstances or the facts of your case change

We are entitled to rely on the accuracy and completeness of information you provide, and we are not responsible for consequences arising from information that was withheld, incomplete or inaccurate.

7. Confidentiality and data protection

We treat everything you share with us as confidential, and we will not disclose it to third parties except: with your consent; to a specialist we refer you to for the purposes of that referral; where we are required to do so by law or regulation (including anti-money laundering obligations); or to our own professional advisers or insurers on a confidential basis where necessary. Our full Privacy Policy explains in detail how we collect, use, store and protect your personal data, and your rights in relation to it.

8. Limitation of liability

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 under English law.

Subject to that, our total liability to you arising out of or in connection with any engagement, whether in contract, tort (including negligence) or otherwise, is limited to the fees paid by you for the specific service giving rise to the claim in the 12 months before the event, unless a higher limit is agreed in writing for a specific engagement. We are not liable for any indirect, consequential or special loss, or for loss of profit, business or opportunity, except where such exclusion is not permitted by law.

Where we refer you to an independent specialist for direct representation, our liability does not extend to that specialist's own advice, conduct or fees, which will be governed by your separate agreement with them.

9. Professional indemnity insurance

Mayfair Accountants and Wealth Advisors Ltd holds professional indemnity insurance covering the services provided under the ChelmarkTax name, consistent with the requirements of the Institute of Financial Accountants. Details of our current insurer and the territorial coverage of our policy are available on request.

10. Anti-money laundering checks

As a firm regulated by the Institute of Financial Accountants, we are subject to the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017. Before accepting certain engagements, we may need to verify your identity and, where relevant, the source of funds or the ownership structure of a business, using appropriate identification documents or electronic verification. We may be unable to proceed with an engagement until these checks are satisfactorily completed, and we may be required to report certain information to the relevant authorities without notifying you, where the law requires this.

11. Intellectual property

All content on the ChelmarkTax website, including text, guides, graphics and the ChelmarkTax name and branding, is owned by or licensed to Mayfair Accountants and Wealth Advisors Ltd and is protected by copyright and other intellectual property laws. You may view and use this content for your own personal, non-commercial reference, but may not reproduce, republish or redistribute it without our prior written consent.

12. Ending the engagement

You may end a chargeable engagement with us at any time by telling us in writing. We may end an engagement, or decline to accept one, where we reasonably believe there is a conflict of interest, a breakdown in the trust necessary for the relationship, non-payment of fees, or where continuing would place us in breach of a legal or regulatory obligation. Where an engagement ends, you remain liable for fees relating to work properly carried out up to that point.

13. Complaints procedure

We aim to provide a high standard of service, but if you are unhappy with any aspect of our service, please tell us as soon as possible so we can try to resolve it.

1. 1

   Contact us in writing, setting out the nature of your complaint, using the details in the Contact Us section below.

2. 2

   We will acknowledge your complaint within 5 working days and aim to provide a full response within 21 days.

3. 3

   If we are unable to resolve your complaint to your satisfaction, you may refer it to the Institute of Financial Accountants, our regulatory body, whose complaints process is available on their website.

14. Regulatory information

Mayfair Accountants and Wealth Advisors Ltd, trading as ChelmarkTax, is regulated by the Institute of Financial Accountants (IFA), a professional body for accountants and financial advisers in the UK. Our IFA membership number is [to be confirmed]. You can verify our membership directly with the IFA. Regulation by the IFA means we are bound by their code of ethics and professional conduct requirements, and subject to their disciplinary and complaints procedures.

15. Events beyond our control

We are not liable for any failure or delay in performing our obligations that results from circumstances beyond our reasonable control, including HMRC processing delays, IT or telecommunications failures, industrial action, or other genuinely unforeseeable events. We will take reasonable steps to keep you informed and to resume performance as soon as reasonably possible.

16. Governing law and jurisdiction

These Terms, and any dispute or claim arising out of or in connection with them or our services, are governed by the laws of England and Wales, and are subject to the exclusive jurisdiction of the courts of England and Wales.

17. Changes to these terms

We may update these Terms from time to time to reflect changes in our services, legal or regulatory requirements. The version published on our website at the time you engage us, or as updated and separately agreed for an ongoing engagement, will apply. We will always confirm the specific terms applicable to a chargeable engagement in writing before work begins.

18. Contact us

If you have any questions about these Terms, or wish to raise a complaint, please contact us through our contact page. Our full registered business details are set out in Section 1 above.