Service Scope and Responsibilities

This page provides a practical summary of what MRS Bookkeeping may provide, what requires separate agreement, what remains the client's responsibility and what will normally be referred to a specialist.

It is a general guide. It does not create a client relationship or replace the written scope and terms issued for a particular engagement.

MRS Bookkeeping is supervised by HM Revenue & Customs for anti-money laundering purposes and is separately registered with HMRC as a tax agent. These are regulatory and administrative statuses; they do not amount to HMRC endorsement or authorisation to provide every type of financial, accounting or tax service.

Status key

Available — may be offered where suitable and included in writing.
Conditional — depends on complexity, records, capacity, competence, insurance, software or third-party authorisation.
Outside standard scope — not provided as part of the normal MRS Bookkeeping service; a specialist may be needed.

Service boundary matrix

Service area	Status	What MRS Bookkeeping may do when agreed	Important boundaries	Client responsibilities
Records organisation and Financial Record Rescue	Available	Sort and inventory records; identify gaps; reconstruct records from available evidence; organise source documents; produce an unresolved-items list and practical recovery plan.	Missing evidence cannot be invented. Unverified assumptions and unresolved differences will be identified rather than presented as confirmed facts.	Provide all available records and explanations; respond to queries; obtain missing documents where possible; approve any agreed assumptions.
Routine bookkeeping	Available	Record and categorise transactions; maintain ledgers; reconcile agreed bank, card and other accounts; correct identified bookkeeping errors; maintain an agreed bookkeeping timetable.	Work is limited to the entities, accounts, periods and records named in the engagement. Tax, legal or commercial advice is not implied by a bookkeeping entry.	Supply complete records on time; explain unusual or mixed transactions; keep business and personal activity appropriately separated; review queries and reports.
Catch-up bookkeeping	Conditional	Bring agreed earlier periods up to date; reconcile available accounts; identify omissions and inconsistencies; produce a closing issues list.	Price and completion date depend on volume, quality and missing evidence. A fixed deadline cannot be guaranteed until the records have been assessed.	Supply complete source records and prior returns or accounts; answer questions promptly; accept that missing evidence may limit what can be completed.
Management information and non-audit accounts	Conditional	Prepare routine profit-and-loss reports, balance-sheet information, cash summaries and accounts within the agreed scope.	Not an audit, independent examination, assurance opinion, valuation or guarantee of business performance. Entity type and complexity must be suitable.	Review the information; correct factual errors; make management decisions; obtain specialist advice where a decision goes beyond routine bookkeeping information.
Self Assessment tax-return preparation	Conditional	Prepare an agreed Self Assessment return from supplied and reconciled information; request missing facts; make routine submissions where agent authority and software access are in place.	Formal tax advice, bespoke tax planning, uncertain or disputed tax positions, complex international matters, trusts and other specialist issues are outside standard scope.	Provide complete information about all income, gains, reliefs and relevant circumstances; review and approve the return; pay tax on time; tell MRS Bookkeeping about HMRC correspondence.
VAT records and returns	Conditional	Maintain VAT records; prepare routine VAT calculations and returns; submit agreed returns through compatible software where authorised.	Complex VAT liability, place-of-supply questions, partial exemption, groups, schemes, land/property or disputes may require a VAT specialist.	Supply valid invoices and complete transaction records; identify business activities and changes; review and approve returns; pay VAT by the deadline.
MTD for Income Tax readiness	Available	Review records and workflows; identify gaps; help set up a workable digital process; explain routine administrative requirements using current HMRC guidance.	General explanation is not individual tax advice. Eligibility, exemption and unusual-status questions may require HMRC or a specialist adviser.	Disclose relevant income sources and HMRC communications; choose how much work to do personally; implement agreed routines.
MTD for Income Tax quarterly updates	Conditional	Maintain relevant digital records; prepare and send agreed quarterly updates through compatible software; help resolve routine submission issues.	Requires compatible software, access, complete records and clear responsibility for each income source. Quarterly estimates are not final tax bills.	Provide records by the agreed cut-off; approve unresolved treatment where needed; keep MRS Bookkeeping informed of new or ceased businesses and property income; retain responsibility for legal compliance.
Payroll and PAYE administration	Conditional	Run routine payroll; calculate pay and statutory deductions using supplied information; prepare payslips and payroll reports; make agreed routine FPS/EPS submissions; process routine starters, leavers and year-end documents.	A separate payroll scope and timetable are required. Employment law, HR advice, employment-status advice, pension advice, disputes, complex benefits, share schemes, expatriate or overseas payroll and other specialist matters are outside standard scope unless expressly accepted.	Provide accurate pay, hours, rates, deductions, leave and starter/leaver information before the cut-off; authorise the payroll; pay employees, HMRC and pension providers on time; make employment decisions.
Workplace-pension administration	Conditional	Process payroll data and routine pension information where the task, provider and responsibilities are expressly included.	MRS Bookkeeping does not recommend pension products or provide pension, investment or employment-law advice. Scheme selection, postponement decisions and complex compliance may need a specialist.	Select and maintain the pension scheme; make employer decisions; provide correct worker information; pay contributions; obtain advice where required.
Routine HMRC agent work	Conditional	Communicate with HMRC and make agreed submissions for supported services after the required client authorisation is in place.	Agent registration does not give unlimited authority. Investigations, appeals, disputes, disclosure work, tax-planning opinions and unsupported taxes are outside standard scope unless separately and expressly accepted.	Complete authorisation promptly; forward HMRC notices immediately; review communications; make decisions and payments by the required deadlines.
Software setup and practical training	Conditional	Help configure supported bookkeeping, payroll or MTD software; establish routine workflows; provide practical familiarisation.	MRS Bookkeeping does not warrant third-party software, guarantee availability or provide the software supplier's technical support. Software selection involving complex tax or legal consequences may need specialist input.	Purchase and maintain licences; control user access; keep credentials secure; follow agreed processes; maintain backups and contact the supplier when necessary.
Working with an existing accountant	Available	Maintain or recover records; provide agreed schedules and reports; answer routine bookkeeping queries; coordinate agreed responsibilities with the client's permission.	Information will not be shared without an appropriate lawful basis and client authority. MRS Bookkeeping will not duplicate or silently assume the accountant's responsibilities.	Confirm who does what; authorise information sharing; tell both professionals about changes; resolve conflicting instructions.
Business clarity, education and planning sessions	Available	Help organise information, explore options, identify questions, clarify priorities and prepare practical next steps.	Not legal advice, tax advice, investment advice, regulated financial advice, insolvency advice or a guarantee of results.	Make and own business decisions; test assumptions; obtain specialist advice before acting where appropriate.
Formal tax advice and complex tax planning	Outside standard scope	Organise records and prepare a factual briefing for a suitably qualified tax adviser where helpful.	No bespoke tax-planning opinion, avoidance arrangement or formal advice on complex or uncertain tax law.	Appoint an appropriate tax specialist and decide whether to follow their advice.
Audit, independent examination and assurance	Outside standard scope	Prepare underlying bookkeeping records and schedules for the appointed professional.	MRS Bookkeeping does not express an audit or assurance opinion unless a future engagement expressly states otherwise and the necessary authority and competence exist.	Appoint an eligible independent professional where required.
Legal, HR and employment-law advice	Outside standard scope	Provide factual payroll records or bookkeeping information to the client's chosen adviser with permission.	No legal drafting, interpretation, representation or employment-law advice.	Obtain advice from a solicitor, HR professional or other suitable specialist and make employer decisions.
Investment, pension and regulated financial advice	Outside standard scope	Provide historical bookkeeping information requested by the client's authorised adviser.	No product recommendation, investment advice, mortgage advice, pension advice or other regulated financial advice.	Use an appropriately authorised adviser and make personal or business investment decisions.
Client money, payments and banking authority	Outside standard scope unless a specific safeguarded arrangement is agreed	Prepare payment schedules or identify amounts due as part of bookkeeping.	MRS Bookkeeping does not take custody of client money or make payments from a client's bank account under the standard service.	Check and authorise payments; protect banking credentials; pay employees, suppliers, HMRC and other bodies on time.

Conditions that apply to every service

Before work begins, MRS Bookkeeping will normally need:

an agreed written scope, price or pricing basis and timetable;
successful client onboarding and any required identity and AML checks;
an appropriate secure method for transferring confidential records;
access to the records, software and authority needed for the agreed task;
a clear division of responsibility where another accountant, bookkeeper or adviser is involved; and
sufficient time before a statutory or commercial deadline.

Accepting an enquiry does not mean that every requested service can be provided. Suitability will depend on professional competence, capacity, insurance cover, record quality, complexity and the time available.

What MRS Bookkeeping is responsible for

For work that has been accepted in writing, MRS Bookkeeping is responsible for:

carrying out the agreed tasks with reasonable care and skill;
explaining material information gaps or limits encountered;
protecting confidential information in accordance with the applicable policies;
keeping appropriate records of the work;
requesting client decisions or approval where required;
meeting agreed submission deadlines where the client has met the information and approval cut-offs; and
explaining promptly if a specialist or revised scope is needed.

What the client remains responsible for

The client remains responsible for:

providing complete, accurate and timely information;
keeping original records and supporting evidence as required;
reviewing and approving returns, reports, payrolls or submissions where approval is requested;
making business, employment and financial decisions;
paying employees, suppliers, HMRC, pension providers and other bodies on time;
telling MRS Bookkeeping promptly about changes and official correspondence;
protecting login details and controlling access to their systems; and
meeting legal obligations that cannot be delegated.

Appointing a bookkeeper or tax agent does not transfer every legal responsibility away from the client.

Deadlines and late information

The engagement will state the information and approval cut-offs that apply. If records, answers, access or approval arrive late, MRS Bookkeeping may be unable to meet the intended deadline. Any urgent recovery work, if accepted, may require a revised fee and timetable.

No guarantee should be inferred that HMRC or another third party will accept a submission, agree with a treatment, provide a particular outcome or respond within a particular time.

Confidential information

Please do not send bank statements, payroll data, tax records, identity documents or other confidential material through an unagreed channel. MRS Bookkeeping will confirm the appropriate secure handover method once the proposed work has been considered.

Questions and updates

If you are unsure whether a request falls within scope, contact martin@mrsbookkeeping.co.uk before sending confidential documents.

This matrix should be reviewed whenever a service is introduced, removed or materially changed, and at least every six months.

Last reviewed: 23 October 2026

Next scheduled review: 23 April 2027

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