i. The “Associate Accounts Service” includes preparing your annual accounts and submission of your self-assessment tax return based on those accounts.

ii. We have three possible options available under the “Associate Accounts Service”.

a. Bronze Service – Download our Associate Profit Calculator and Instruction manual for £40+VAT. For this service, we ARE NOT acting as your accountants.

b. Silver Service – As above, but if you complete the relevant forms, sign our specific terms and conditions, and return them with the completed spreadsheet, and appropriate payment to Samera Ltd, we will prepare your annual self assessment tax return from the accounts you have prepared. We will BE acting as your accountants in this instance.

c. Gold Service – We will BE acting as your accountant in this instance. You will need to complete the relevant forms, sign our specific terms and conditions, and send all your paperwork and appropriate payment to Samera Ltd so we can prepare your accounts and submit your self-assessment tax return.

iii. It is your responsibility to consider all the information that is provided by us in the user guide in preparing your annual accounts and self-assessment tax return.

iv. In addition to above (ii), it is your responsibility to disclose all relevant and material information which in your opinion may have an impact on your tax position.

v. It is your responsibility to retain the original documents pertaining to the information provided under above (i) & (ii). Further, such documents should be retained by you for a minimum of 7 years as specified by Her Majesty’s Revenue and Customs (HMRC).

vi. The offer is valid only in respect of year 2008-09 accounts and any future offers will be notified on our website.

vii. There is a non-refundable £10+VAT administration charges for downloading the tools.

viii. It is your legal responsibility for making a correct return in respect of your annual tax liability and for payment of your tax to HMRC on time.

ix. Samera Limited reserves the rights to withdraw this offer or amend the terms and conditions of the offer at any time. However, this will not affect the associates who have already registered successfully with us for this service.

x. All personal data and information provided will be held in strictest confidence by Samera Limited and will not be disclosed to third parties without your consent: excluding the Inland Revenue and related government bodies.