Basic fees for new clients are agreed in advance for the work to be done, for example in preparing and filing an annual tax return and arranging for the resulting liability or refund to be paid or recovered. Fees cover occasional advice on related topics and remain at a similar level, subject to adjustments for inflation, provided the content of the work does not vary markedly.

A limited fee is offered for the first year's compliance work of not more than 50% of the amount paid to the client's former adviser for equivalent work in the previous year.

Additional fees are charged when exceptional work is required, such as an enquiry by HM Revenue and Customs, a request for estate planning, or advice on a change of residence or domicile, for which a budget is agreed in advance.