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NASDA Members Charter

 

Fees

Our fees should always reflect both the time spent on your work and the quality of our service. We will advise you in advance of the basis of the fees. We can, on request, provide an estimate beforeputting any work in hand.

 

Accounting standards

We will ensure that all accounts will be drawn up in accordance with current recommendations. All expenditure and direct refunds will be 'grossed up' in your accounts.

 

Profits, assets and drawings

We will make it apparent from the accounts exactly what basis has been used in allocating the profits between partners; and we will ensure your accounts clearly show the investment of the partners in the capital assets of the practice. A schedule of drawings by the individual partners will be included on request.

 

Premises

We will show the ownership of the practice assets and make it clear which partners own the surgery premises and how income and expenses have been allocated.

 

Taxation

We will advise you in advance of forthcoming tax liabilities and their relevant payments dates. We will allocate the liabilities properly between the partners after taking account of any outside appointments. In this way, the partners will be able to set funds aside to provide for tax liabilities.

 

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