Engagement letter - US Individual Tax Returns

Professional U.S. Tax Preparation and Consulting Engagement Agreement

The undersigned client(s) hereby engage the services of HTJ.TAX (which includes Hayden T Joseph CPA LLP registered in Singapore as a Limited Liability Partnership LLP Registration No: T14LL2028A, Hayden T Joseph CPA Limited incorporated under the Companies Act 2006 as a private company with its registered office in England and Wales, company number – 8075983 and Advanced American Tax LLC registered in the State of Florida in the United States of America) collectively referred to hereinafter as HTJ.TAX as a U.S. tax preparation service.

SCOPE OF ENGAGEMENT:  The engagement will be complete upon the delivery of your completed returns. Thereafter, you will be solely responsible to file the returns with the appropriate taxing authorities if you are ineligible for mandatory IRS E-Filing.  If HTJ.TAX discovers information that affects your prior-year U.S. income tax returns, it will make you aware of the facts. However, HTJ.TAX is not responsible for identifying items or amending these prior year returns unless specifically engaged to do so.   Representation in the event of a tax audit by the IRS or any relevant state or foreign government’s taxing authority is outside the scope of this engagement.  If HTJ.TAX is available, you will be provided with a new estimate and engagement letter, but HTJ.TAX is under no obligation to provide audit representation.


By U.S. law, HTJ.TAX is prohibited from disseminating or sharing your information with any third party for a use not intended by this engagement.  If you request HTJ.TAX share your information with a third party for any purpose HTJ.TAX is required to obtain a signed instruction letter from you.  This consent is not necessary if the disclosure is to an attorney or the IRS or state taxing authorities.  HTJ.TAX is also prohibited by law from disclosing your information to third parties who wish to use the information for commercial purposes. However, your express consent is not required for the release of information to other tax professionals under HTJ.TAX’ collaborative agreements/joint-ventures or to HTJ.TAX contractors as such release is specifically intended by this engagement for U.S. tax preparation.

We will not respond to any request from banks, mortgage brokers or others for verification of any information reported on these tax returns. We do not communicate with third parties or provide them with copies of tax returns.

BURDEN OF REPORTING:  In connection with this engagement, it is the responsibility of the tax payer to provide complete and accurate information on all items of income and deductions for the relevant tax years.   You acknowledge that certain types of foreign accounts require special reporting and are prepared to provide all the necessary details.  You have receipts and other written documentation to support all of the information provided. You, the client, will retain these records for a period of at least seven years after the date the returns are filed in the event of a tax audit.  Records in support of any item with a tax basis (real estate, stocks, CPF reporting) should be retained for seven years beyond the sale/liquidation of the asset.  HTJ.TAX does not maintain copies of the documentation given in connection with the preparation of returns.  Further, you understand that HTJ.TAX has no responsibility to verify or confirm the information provided and you, as the client are, at all times, responsible for its completeness and accuracy.  HTJ.TAX is however, subject to preparer penalties for taking unreasonable positions and aiding in the underreporting of income.  As such, the staff of HTJ.TAX will act in “good faith” in representing your information to the authorities and may request supporting documentation to support information provided in your planner or in an email. HTJ.TAX does have a responsibility under section 6694 of the Internal Revenue Code to seek further information if such information appears incorrect or incomplete.  In some cases a disclosure statement may be required.

HTJ.TAX reserves the right to withdraw from representation at any time if there is unsubstantiated information or an untenable position (one with no substantial authority) in the opinion of HTJ.TAX that you, the client, wish to pursue.

ELECTRONIC COMMUNICATION:  Emails can be intercepted, read, disclosed, or otherwise used or communicated by an unintended third party.  HTJ.TAX does not guarantee or warrant that emails from their domain will be properly delivered and read only by the addressee.  HTJ.TAX specifically disclaims and waives any liability or responsibility whatsoever for interception or unintentional disclosures of emails transmitted during the performance of this engagement. By your signature below you release HTJ.TAX from liability for interceptions and unintentional disclosures.   

ACCURACY OF ESTIMATE: Any original quote, whether verbal and/or oral, was just an estimate.  Normally, only when all the data is assembled, would we have the full scope of your return and therefore, the time and forms required.  Final fees are driven by time and forms used (there is a fee schedule attached to this engagement letter).  You understand that the cost of preparing your tax return(s) is based upon you providing the information with regard to each of your items of income and expenses and deductions in a summary format.   The estimate is also dependent on the completeness of data supplied during the original interview and the complexity and number of forms, calculations, schedules, and number, if any, of state returns required by law.  `The cost of the services provided will increase above the fee originally quoted if data received is incomplete or inconsistent or if the information is not compiled properly and requires “source data” computations.  You, the client, will provide summary documentation as opposed to “source data” of information pertaining to rental properties and self-employment activities.  (Do not send receipts nor bank statements.)  If you desire these additional services, you must so indicate at the time of the engagement as this is a separate chargeable service.

You understand that meetings with HTJ.TAX staff beyond the scope of the current income tax return and research questions posed to HTJ.TAX will be charged at the prevailing hourly rate.  An estimate will be provided prior to the execution of the work or at the time of scheduling the meeting.

STATE RETURNS: It is not always easily discernible if a client residing overseas has a state filing obligation as some states base the determination on a set of subjective factors such as physical presence and some states follow a more objective approach.  “Domicile” and “residency” are legally distinct concepts and do not always determine filing obligations. Some states have safe harbor provisions and some states specifically recognize the federal income exclusions (IRS sec 911) while others do not.  Still other states have no income tax or tax investment income only.  Additionally, a state filing requirement may change from year to year based on your personal activities, such as presence in a state, the purchase of real estate, partnership activities (K1s), etc.  As this is not often apparent at the time the estimate is given, research related to whether a state return is required and the preparation of state returns is separately chargeable.  Some state returns require separate extensions and do not follow the special rules afforded to U.S. persons residing abroad.  HTJ.TAX is not responsible for penalties associated with the late filing & late payment to state authorities.  This is applicable to new and returning HTJ.TAX clients.  If in the opinion of HTJ.TAX staff, you have a state filing requirement you will so advised after the necessary information is disclosed to HTJ.TAX.  If you decline to file a state return or you request further review of your requirement to file you will be advised to seek the services of a tax attorney familiar with the rules of your specific state.

PAYMENT: Prior to the start of work on your return/s you will be required to pay a retainer of half of the estimate, but not less than SGD $700 / USD $600 / EUR 500 / GBP 500.  If multiple year returns are being prepared, please pay half of your quoted estimate.  We reserve the right to request 100% of the quote up front for new clients.  Acceptable methods of payment are explained on the invoice provided. 

An estimated fee for preparing the return(s) has been given by email.  The balance is payable upon presentation of your returns for signature and filing or prior to E-Filing.  An invoice will be provided by email. Any amount not paid within 10 days of completion of the return will be subject to a carrying charge of 5% per month.  Any dispute arising out of or in connection with this contract, including any question regarding its existence, validity or termination, shall be referred to and finally resolved by arbitration administered by the Singapore International Arbitration Centre (“SIAC”) in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC Rules") for the time being in force, which rules are deemed to be incorporated by reference in this clause.

The seat of the arbitration shall be Singapore.

The Tribunal shall consist of 1 arbitrator.

The language of the arbitration shall be English.

The costs shall be borne by the signee/s as permitted under Singaporean law.


HTJ.TAX will retain an electronic copy of your return and supporting records provided for 3 years post filing date. In the event of a billing dispute, HTJ.TAX is required to promptly return all client records but not the actual return or supporting files created by HTJ.TAX. (Cir 230 Sec. 10.28)

As a paperless office, HTJ.TAX does not retain original client documents.  Please do not provide original documents. You understand that you are responsible for retaining your own supporting documentation for seven years, including proof of mailing or IRS e-file confirmation. Information in support of basis determination (i.e. investments, CPF contributions, real estate) should be maintained for seven years beyond the sale/liquidation of the asset. Monthly statements of non-U.S. accounts must be maintained for a minimum of five years.


HTJ.TAX may not represent one client when an interest is directly averse to another client; or there is significant risk that the representation by both would materially limit the responsibilities of HTJ.TAX professional staff.  However, if it is determined that competent and diligent representation can be afforded to each affected client and fully disclosed within 30 days of the conflict being made known to HTJ.TAX professional staff, written consent can be provided by both parties and maintained in the electronic client file by HTJ.TAX for 36 months.

If you inform us of your pending divorce, we will advise each of you to seek independent tax advice. As you may have conflicting interests with your spouse, you will both be required to sign a conflict of interest waiver. We will not be able to advise either of you until your divorce is finalized. For example, your income tax return filing status is an item about which we will need instruction. Electing a filing status of married filing jointly establishes joint liability for taxes owed and requires that certain tax-related decisions be made prior to the preparation of income tax returns. Consequently, we will require a letter of instruction from both of your divorce attorneys [or, if the spouse(s) is/are unrepresented, we will require a letter of instruction from the unrepresented spouse(s)]identifying items needed to prepare your tax return and your agreement to same before the tax returns can be prepared. In the event that you elect to file separate tax returns, you will both be required to sign new Agreements prior to the preparation of your returns.


At no time should advice provided by HTJ.TAX staffed be construed as covered opinions or reliance opinions as defined by IRS Circular 230. Advice provided is NOT intended or written by HTJ.TAX staff for the purpose of avoiding penalties that may be imposed on the client by any tax authority.

HTJ.TAX will prepare tax returns solely for filing with the Internal Revenue Service (“IRS”) and applicable state and local tax authorities. Our work is not intended to benefit or influence any third party, either to obtain credit or for any other purpose.

You agree to indemnify and hold us harmless with respect to any and all claims arising from the use of the tax returns for any purpose other than filing with the IRS, state and local tax authorities regardless of the nature of the claim, including the negligence of any party.

Our engagement does not include any procedures designed to detect errors, fraud, or theft. Therefore, our engagement cannot be relied upon to disclose such matters. In addition, we are not responsible for identifying or communicating deficiencies in your internal controls. You are responsible for developing and implementing internal controls applicable to your operations. 


You understand that you have a legal obligation to report all foreign financial accounts if the highest daily balance of all foreign accounts exceeds an aggregate of $10,000 USD and that this is a separate and distinct requirement than filing form 1040.  Form 114 is due on the same date as the Federal returns.  This includes accounts held at all foreign banks, securities and investments, non-U.S. life insurance policies with a cash surrender value, holdings of precious metals, such as gold if held by a financial institution, and retirement accounts, including but not limited to CPF, superannuation, MPF, EPF, SIPPs and other foreign provident funds.  This includes accounts over which you have signatory authority and accounts held jointly with a foreign spouse.  This list is not exhaustive and this law has been in effect since the 1970s.  It is NOT new.

This informational report is required by the Bank Secrecy Act, 31 USC 5314 (CFR 103.24, 103.27) and it provides for strict financial penalties & criminal prosecution for noncompliance. Although not a tax form, the IRS has indicated in its interpretation of Circular 230 (Sec. 10.22) that preparers have an obligation to make inquiries concerning the filing of such reports as the information must be disclosed in form 1040 if Schedule B is required.

Also, under this statute, you are required to retain all statements from foreign based accounts for six years (6).

If you have not filed this form in the past and you are interested in becoming compliant, HTJ.TAX will provide you with a list of tax attorneys to discuss your filing options.  Representatives of HTJ.TAX are not permitted to provide legal advice in this area.

Under the Department of Treasury is FinCEN or the Financial Crimes Enforcement Network. This engagement letter functions as a Form 114a which is the Record of Authorization to Electronically File FBARs on your behalf.
You, the taxpayer, declare that you will have provided information concerning your various foreign bank accounts and foreign financial accounts for the tax years for which we are retained to prepare your returns. You certify that the information you provide us is to the best of your knowledge true, correct and complete. You also authorize us, if necessary, to complete and submit to FinCEN a report on your FBARs.
You also acknowledge that notwithstanding this declaration and engagement letter, it is your legal responsibility, not HTJ, to timely file the FBARs, if required by law to do so.


Form 8938 is now required to be filed as part of the 1040s for clients triggering the filing thresholds.  The thresholds for this reporting requirement are complex and vary depending on your filing status and place of residency at the end of the year.  The types of accounts reportable are not necessarily the same as the types of accounts that are reportable on the FBAR.  Therefore, even if you are preparing your FBAR, all clients will be required to complete an excel file providing account numbers and balance details and information on the open and closing dates of certain accounts in order to complete your tax return.  The thresholds for triggering form 8938 are higher than the FBAR.  This form carries an additional fee to prepare.



You understand that if you are self-employed, you must pay U.S. self-employment tax and any applicable state taxes on your foreign earned income regardless of your place of commerce, after deducting all applicable business expenses.  The foreign income exclusion (FEI) does not alleviate this requirement and business expenses are taken first and pro-rated against the FEI if there is also employee income to report.

A Totalization Agreement may alleviate this requirement.  If you have self- employment income from a U.S. treaty nation, please advise HTJ.TAX immediately as there are special rules that will apply to each nation.

If you are an owner/director or partner of a foreign business of any percentage you must advise HTJ.TAX immediately as informational returns (partnership or corporate) will be required.  These forms although informational in nature, carry excessive punitive penalties for non-compliance.  There will be additional fees for these forms.

Based on the information you provide, you may have additional filing obligations including but not limited to:

  • Ownership of or an officer relationship with respect to certain foreign corporations (Form 5471);
  • Foreign-owned U.S. corporation or domestic disregarded entity (Form 5472);
  • Foreign corporation engaged in a U.S. trade or business (Form 5472);
  • S. transferor of property to a foreign corporation (Form 926);
  • S. person with an interest in a foreign trust (Forms 3520 and 3520-A);
  • S. person with interests in a foreign partnership (Form 8865);
  • S. person with interests in a foreign disregarded entity (Form 8858); or
  • Statement of specified foreign assets (Form 8938).

You are responsible for informing us of all foreign assets owned directly or indirectly, including but not limited to financial accounts with foreign institutions, other foreign non-account investments, and ownership of any foreign entities, regardless of amount. If upon review of the information you have provided to us, including information that comes to our attention, we believe that you may have additional filing obligations, we will notify you.

Virtual currency

The IRS considers virtual currency (e.g., Bitcoin) as property for U.S. federal income tax purposes. As such, any transactions in, or transactions that use, virtual currency are subject to the same general tax principles that apply to other property transactions.

If you had virtual currency activity during the tax year, you may be subject to tax consequences associated with such transactions and may have additional reporting obligations. You agree to provide us with complete and accurate information regarding any transactions in, or transactions that have used, virtual currency during the applicable tax year.


We will use our professional judgment to resolve questions in your favor where a tax law is unclear, provided that we have a reasonable belief that there is substantial authority for doing so. If there are conflicting interpretations of the law, we will explain the possible positions that may be taken on your return. We will follow the position you request, provided it is consistent with our understanding of tax reference materials. Tax reference materials include, but are not limited to, the Internal Revenue Code (“IRC”), tax regulations, Revenue Rulings, Revenue Procedures, Private Letter Rulings, court cases, and similar state and local guidance. If the IRS, state or local tax authorities later contest the position you select, additional tax, penalties, and interest may be assessed. We assume no liability, and you hereby release us from any liability, including but not limited to, additional tax, penalties, interest, and related professional fees you may incur.

If you wish to take a tax position based upon the advice of another tax advisor, we must comply with Circular 230, §10.37(b) and AICPA SSTS No. 1 and related Interpretations 1-1 and 1-2, which requires the position to meet the “realistic possibility,” “substantial authority,” or “more likely than not” standard, as applicable. You agree to obtain a written statement from the advisor confirming the standard that should apply so the position may be properly disclosed. If additional research or disclosure is required, you agree to pay for the additional charges necessary to complete the disclosure or research.

The IRS and many states impose penalties for substantial understatement of tax. To avoid the substantial understatement penalty, you must have substantial authority to support the tax treatment of the item challenged by the IRS or have an adequate disclosure of the item. To fulfill the adequate disclosure requirement, you may be required to attach to your tax return a completed Form 8275, Disclosure Statement, or Form 8275-R, Regulation Disclosure Statement, which discloses all relevant facts.

You agree to advise us if you wish to disclose a tax treatment on your return. If you request our assistance in identifying or performing further research to ascertain if there is substantial authority for the proposed position to be taken on the tax item(s) in your returns, and we agree to perform the research, we will confirm this engagement in a separate agreement. It is your responsibility to contact us if additional assistance is required.

If we conclude as a result of our research that you are required to disclose a transaction on your tax return, you consent to attach Form 8275 or Form 8275-R to your tax return for filing after we discuss the matter with you. If the IRS, state or local tax authorities later contest the position taken, additional tax, penalties, and interest may be assessed. We assume no liability, and you hereby release us from any liability arising from such contest, including but not limited to, additional tax, penalties, interest, and related professional fees for the position taken.

Tax return preparer standards, reportable transactions and tax shelters

Pursuant to the standards prescribed in Circular 230 and IRC §6694, we, as tax return preparers, are prohibited from signing a tax return unless we have a reasonable belief that there is substantial authority for a tax position taken on the tax return or we have a reasonable basis for the tax return position taken in the return and we disclose this tax position in a separate attachment to the tax return.

The law imposes substantial penalties on taxpayers and tax advisors for failure to disclose listed and other reportable transactions on Form 8886, Reportable Transaction Disclosure Statement. In general, reportable transactions are potentially abusive transactions identified by the IRS that have a primary purpose of tax avoidance, including but not limited to listed transactions, confidential transactions, transactions with contractual protection, loss transactions, and transactions of interest (a definition of “reportable transactions” is located at https://www.irs.gov/instructions/i8886 and includes a link to a summary of listed transactions).

The law imposes substantial penalties on taxpayers and tax advisors for failure to disclose tax shelters on Form 8271, Investor Reporting of a Tax Shelter Registration Number. A tax shelter is defined in IRC §6662(d)(2)(C) as a partnership or other entity, investment plan or arrangement, or any other plan or arrangement if a significant purpose of such partnership, entity, plan or arrangement is the avoidance or evasion of federal income tax.

You agree to advise us of any tax shelters and/or reportable transactions identified in tax reference materials. Unless a reportable transaction is more likely than not to be sustained on its merits, IRC §6662A, Imposition of Accuracy-Related Penalty on Understatements with Respect to Reportable Transactions, requires us to disclose the reportable transaction in a separate attachment to the tax return. Similarly, unless a tax shelter is more likely than not to be sustained on its merits, IRC §6662(d)(2)(C)(ii), Imposition of Accuracy-Related Penalty on Underpayments, requires us to disclose tax shelters in a separate attachment to the tax return.

If you do not consent to a required disclosure, we may be unable to prepare your tax returns.

You agree to hold our firm harmless with respect to any liability including but not limited to, additional tax, penalties, interest and professional fees resulting from your failure to timely notify us, in writing, of any tax shelters and/or reportable transactions identified in tax reference materials in order to facilitate the timely preparation and filing of your tax returns.


Our review of the prior year’s tax return will necessarily be limited and may not find all errors. We will, however, bring to your attention any errors that we find. If you ask us to prepare amended tax returns and address any other matters arising as a result of any error, and we agree to amend the returns, we will confirm this engagement in a separate agreement.


You may be required to make quarterly estimated tax payments. We will calculate these payments for the 20[XX] tax year based upon the information you provide to prepare your 20[YY] tax returns (the “safe harbor” rule). Updating recommended payments to more closely reflect your actual current year’s income is not within the scope of this engagement. If you would like us to provide this service, and we agree to do so, we will confirm this update in a separate agreement.


Tax planning services are not within the scope of this engagement. During the course of preparing the tax returns identified above, we may bring to your attention potential tax savings strategies for you to consider as a possible means of reducing your taxes in subsequent tax years. However, we have no responsibility to do so, and will take no action with respect to such recommendations, as the responsibility for implementation remains with you, the taxpayer. If you ask us to provide tax planning services, and we agree to provide them to you, we will confirm this engagement in a separate agreement.


If you are the beneficiary or trustee of a foreign trust or received a distribution from a foreign trust additional informational forms will be required.  There will be additional fees for these forms.

If you received a gift of cash or other assets from a non U.S. person, including your spouse equal to or in excess of $100,000 in one year additional informational forms will be required.  There will be additional fees for these forms.

Gifts to or from foreign spouses including withdrawals from jointly held bank accounts, in excess of certain thresholds, may require additional disclosure.  Gifts to or from  any other person, not your spouse, may trigger additional forms.


You understand that you must report as income, all employer contributions made on your behalf to the CPF, superannuation or other non-U.S. pension or retirement accounts.  You also understand that these accounts may need to be disclosed on the FBAR (see above) and form 8938 and that all interest and dividends, even if reinvested may be reported as income.

You further understand that distributions from these accounts are not considered foreign “earned” income for purposes of the foreign-earned income exclusion, nor do they necessarily qualify for special deferred status tax treatment as a U.S. domestic pension or retirement account (401k or IRA).


Certain types of investments made outside of the United States, not including U.S. sponsored funds investing in foreign markets, require special tax reporting.  You will provide information on your foreign investments at the time of this engagement. Because foreign banks do not have reporting requirements, you will be responsible for gathering the information necessary for the correct reporting.

This includes, but is not limited to, foreign life insurance policies, unit trusts, mutual funds, hedge funds, forex accounts, commodities, ETFs, index funds, and CDs.  HTJ.TAX staff does not provide financial planning assistance.


Certain foreign insurance or pension policies may require special treatment as self-directed funds under PFIC rules and form 8621 may be required. Please disclose this information immediately.  HTJ.TAX can review your life insurance policies and further advise of the necessary tax reporting.  There is a charge for this service. 

Client Responsibilities

We will provide you with an income tax organizer to help you compile and document the information necessary to prepare your income tax returns. You must complete the income tax organizer with accurate and complete information. Income from all sources is required.

You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic tax returns and accompanying schedules and statements for review prior to filing with the IRS, state and local tax authorities, as applicable. You agree to review and examine them carefully for accuracy and completeness.

Please note that we never do "walk throughs" where we talk you through the return line by line.  Once you review the returns, please share all your questions and we will respond in a timely fashion.  Should we be unable to explain a complex treatment or tax position over email we can jump on a Zoom call to talk it through in detail.

You will be required to verify and sign a completed Form 8879, IRS e-file Signature Authorization, and any similar state and local equivalent authorization form before your returns can be filed electronically.  In the event that you do not wish to have your tax returns filed electronically, or the returns are ineligible for efiling, additional procedures will apply. You will be responsible for reviewing the paper returns for accuracy, signing them, and filing them timely with the tax authorities.

If you want us to contact the IRS for you that would be separately chargeable and out of the scope of the engagement for preparing returns.  We respond to queries about our calculations but queries about source documents or follow up on returns that are late in being processed are your responsibility only.

Timing of the Engagement

Our services will conclude upon the earlier of:

  • the filing and acceptance of your tax returns by the appropriate tax authorities and mailing or delivery of non-electronically filed tax returns (if any) to you for your review and your filing with the appropriate tax authorities,
  • written notification by either party that the engagement is terminated, or
  • one (1) year from the execution date of this Agreement.

Extensions of Time to File Tax Returns

Due to the high volume of tax returns prepared by our firm, you must provide the information needed to prepare the tax returns no later than one month before the IRS filing deadline. Failure to do so may result in the inability to complete your returns by the original filing due dates.

It may become necessary to apply for an extension of the filing deadline if there are unresolved issues or delays in processing, or if we do not receive all of the necessary information from you on a timely basis. Applying for an extension of time to file may extend the time available for a government agency to undertake an audit of your return or may extend the statute of limitations to file a legal action. All taxes owed are due by the original filing due date. Additionally, extensions may affect your liability for penalties and interest or compliance with governmental or other deadlines.

To the extent you wish to engage our firm to apply for extensions of time to file tax returns on your behalf, you must notify us of this request in writing. Our firm will not file these applications unless we receive an executed copy of this Agreement and your express written authorization to file for an extension. In some cases, your signature may be required on such applications prior to filing. Failure to timely request an extension of time to file can result in penalties for failure to file tax returns, which accrue from the original due date of the returns, and can be substantial.

Penalties and Interest Charges

Federal, state, and local tax authorities impose various penalties and interest charges for non-compliance with tax laws and regulations, including failure to file or late filing of returns, and underpayment of taxes. You, as the taxpayer, remain responsible for the payment of all tax, penalties, and interest charges imposed by tax authorities.


This letter is contractual in nature and supersedes any prior oral or written representations by or between parties. If HTJ.TAX is not engaged for compliance, the client will be charged for the firm’s time at the prevailing hourly rate. We do not issue refunds.  HTJ.TAX seeks to efile all US returns. Not all returns can be efiled and HTJ.TAX is guided by Federal and State rules in this regard. Where efiling is NOT possible, you are solely responsible for printing and couriering your own returns. HTJ.TAX may be able to assist with printing and postage for an additional fee.  You have fully reviewed this document and by signature/s below agree.

Read our privacy policy here - https://htj.tax/privacy-notice/


Very truly yours,



Derren Joseph



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