Working With Us
Pre-engagement screening
All enquiries are subject to a pre-engagement screening procedure. This includes:
1. Conflicts of interest checks (including trustee/beneficiary/settlor and multi-party matters), and
2. Review of any contractual or professional obligations that may restrict our ability to act on a particular matter.
We will confirm whether we are able to accept instructions before any engagement is formed. If we are unable to act, we will let you know as promptly as possible.
How to instruct us and typical process
Apex Tax Advisory provides UK tax services only once we have confirmed that we are able to act and have issued a written engagement letter. If you would like to explore an engagement, please contact us with a brief outline of the issue and any relevant deadlines.
Typical process:
1. Initial enquiry – You provide a high-level summary of the matter and what decision/action is being considered.
2. Pre-engagement screening – We carry out checks (see below).
3. Scope and fee proposal – We confirm what we can do, timescales, information required, and the fee basis.
4. Engagement letter – We issue written terms and confirm instructions.
5. Delivery – We provide advice and/or filings to the agreed timetable, based on the information supplied.
Fees and billing
Fees depend on complexity, urgency, and the volume/quality of available records. Where possible, we agree fees in advance using one of the following approaches:
1. Fixed fee for a defined piece of work (e.g., a return, a calculation schedule, or a specific advice note)
2. Phased fees for projects (e.g., fact-find and issues list; then options paper; then implementation support)
3. Time-cost basis where scope cannot be reliably determined at the outset (we will explain why and provide an estimate)
We will confirm the fee basis and payment terms before commencing substantive work
Typical timelines and deadlines
Timescales depend on the nature of the matter and the speed at which information can be provided.
If your issue is time-sensitive (for example, a filing deadline, completion date, or proposed distribution), please highlight this in your initial enquiry.
Where statutory deadlines apply (e.g., property disposals or returns), early contact is advisable so there is sufficient time for fact-finding and review.
Information we usually require at the outset (individuals)
1. Your current UK residence status and UK tax residence history (if you were UK resident in earlier years)
2. A summary of income sources, gains/disposals, and any international elements
3. Details of any trusts, overseas assets, or complex reporting issues
4. Prior year returns (where relevant) and any correspondence with HMRC
5. Any other information that may be relevant or helpful for a better understanding of your background
Information we usually require at the outset (trust-related matters)
1. The trust deed, Letter of Wishes, deeds of appointment/variation/exclusion and any other important trust instruments
2. Details of settlor/beneficiaries and their UK residence status
3. Structure summary/diagram (UK/offshore, underlying entities if any)
4. Accounts and investment broker’s annual tax report for the most recent 3 years
5. Distribution history and intended next steps (distribution/restructuring/wind-up)
6. Any relevant historic schedules, calculations (e.g. IHT principal and exit charges) and tax returns already prepared/submitted