New guidance for tax practitioners about engagement letters for tax work. 

ACCA, CIOT, ATT, AAT and STEP have released the new professional bodies’ guidance on tax engagement letters. Engagement Letters for Tax Professionals replaces Technical Factsheets 173 and 174 issued in 2013 and 2012. 

Along with guidance, fee and other letters, and model terms and conditions it includes the tax letters for the following services: 

• personal tax – individuals, sole traders and couples
• trusts and estates
• partnerships
• limited liability partnerships
• companies and associations liable to corporation tax- pre-tagged accounts
• companies and associations liable to corporation tax - tagging services
• payroll services
• payroll services – Auto enrolment
• benefits in kind returns and Class 1A NIC
• VAT returns
• HMRC tax investigations
• tax credit claims
• specialist tax advisory services.

These free member letters can be found on our technical advisory website