On 4 June 2026, we updated our Standard Terms of Business. Below is a summary of the important changes:
Section 18.1
Additional term added at 18.1.4 in relation to each party’s responsibilities where additional returns or submissions are required to be made to HM Revenue & Customs as a result of activities and transactions not specifically listed in these terms and conditions generally.
Section 18.2
Additional terms and wording added in relation to Making Tax Digital for Income Tax (MTD), and MTD submissions.
Section 18.9
Updated wording to section 18.9.4 in relation to reporting taxable employment benefits via PAYE.
A copy of our latest Standard Terms of Business can be found here.
