SERVICE NOTE AND REMARK

Part A: Pricing, Service Classification and VAT Treatment

1.

Currency

All prices are listed in Sterling (GBP) and exclude 20% UK VAT.

2.

Category A: Land-Related Services (Subject to 20% VAT)

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Items

Registered Office Address (£18) and Mail Handling (£5).

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Legal Basis

Pursuant to Schedule 4A, Paragraph 1 of the VAT Act 1994, services directly related to land are supplied where the land is situated (i.e., the United Kingdom).

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Tax Status

These are classified as land-related or ancillary services. Under UK tax law, the "Place of Supply" is always the UK. Standard-rate 20% VAT applies to ALL customers, regardless of their location.

3.

Category B: Professional & Administrative Services (B2B Tax Treatment)

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Items

Company Registers Management (£145) and Company Registration Labour Costs (£20).

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Legal Basis

These services are governed by the "General Rule" under Section 7A of the VAT Act 1994.

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Tax Status for UK Clients

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Definition

Any company incorporated in the UK (Companies House registered), or any individual resident in the UK.

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Important Clarification

A UK-registered company is legally defined as a "UK Establishment." Standard 20% VAT applies to these services even if ALL directors and shareholders reside outside the United Kingdom.

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Tax Status for Non-UK Business Entities (B2B)

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Definition

Business entities incorporated and established entirely outside the UK (e.g., an Ireland Ltd) with no UK presence.

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Important Clarification

These professional services are treated as "Outside the Scope" of UK VAT (Service Export). Proof of overseas incorporation must be provided.

4.

Statutory Fees (Disbursements)

Any statutory fees paid to government authorities (e.g., Companies House filing fees) on behalf of the client are treated as "Disbursements". These fees are outside the scope of VAT and will be passed through to the client at cost. Our professional service fees for handling such filings remain subject to the VAT rules mentioned above.

Part B: Definitions of VAT Treatment

1.

UK Clients (Subjects to 20% VAT)

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Definition

Any company incorporated in the UK (Registered at Companies House), or any individual/sole trader habitually resident in the UK.

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Clarification

Even if all directors and shareholders reside outside the UK, a UK-registered company is legally a "UK Establishment". Therefore, all services provided to a UK Limited Company are subject to standard-rate VAT, regardless of the physical location of its officers.

2.

Non-UK Business Entities (B2B - Outside the Scope)

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Definition

A business entity incorporated and established outside the United Kingdom (e.g., an Ireland Limited Company) that has no business establishment within the UK.

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Clarification

To qualify for VAT-exempt billing on professional services, the customer must provide valid proof of overseas business registration (e.g., Certificate of Incorporation).

Part C: Statutory Compliance & Labour Costs

1.

Service Scope

The "Company Registers Management" and "Labour Cost" fees cover the professional man-hours required for active statutory monitoring under the Economic Crime and Corporate Transparency Act (ECCTA) 2023.

2.

Due Diligence

Customers must provide Proof of Identity and Address in Original or Certified True Copy.

3.

Anti-Money Laundering

For share capital exceeding £1,000, proof of wealth (e.g., bank statements) is mandatory. Applications may be rejected if details are insufficient.

4.

Trusts

We do not accept customers operating as a "Trust".

Part D: Mail Handling and Recipient Integrity

1.

Full Legal Name Required

Mail must be addressed to the full legal name (e.g., TAI MAN CHAN). Use of unofficial initials or nicknames (e.g., PETER CHAN) will result in the mail being returned to sender.

2.

Signature

All registered mail must be signed using the customer’s registered name.

3.

Prohibitions

Our address CANNOT be used for Vehicle Insurance, DVLA (GB), or DVA (NI) registration. Unauthorised use may lead to immediate termination.

4.

Strict Prohibition on Online Returns & RP07 Enforcement

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Prohibited Use

Our address MUST NOT be used as a "Return Address" or "Shipping Address" for any online marketplaces or e-commerce platforms (e.g., Amazon, eBay, TikTok Shop, Shopify). We do not operate as a fulfillment center and cannot handle commercial returns.

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Immediate Termination

Any breach of this policy will result in immediate termination of all services without prior warning. No refunds will be issued for any remaining service period.

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RP07 & Default Address

Upon issuance of a Termination Notice, you must remove our address from Companies House and all platforms within 14 calendar days. If you fail to comply, we will unilaterally file Form RP07 (Application to change a company’s disputed registered office address) with Companies House. This will result in your company being moved to the Companies House Default Address, which may negatively impact your company's credit rating and good standing.

Part E: Administrative and Payment Terms

1.

Deposits

A £20 deposit is required for Registered Office Mail, refundable within 14 days of successful termination.

2.

Information Changes

Customers must inform us within 7 working days of any changes to directors or company details.

3.

Payment

All invoices must be settled via Bank Transfer, Card, or Direct Debit.

4.

Liability

We prepare documents based on information provided; no refunds for government rejections.

5.

No Refund Policy

We prepare documents based on provided info; no refunds if rejected by government authorities

Part F: Regional Scope and Amendments

1.

Market Scope

This page and its terms are strictly for the United Kingdom market only.

2.

Effective Date

This fee schedule and these terms are effective from 16 February 2026.

3.

Language Prevail

This document is translated into Chinese for reference only. In case of any conflict, the English version shall prevail.

4.

Right to Amend

We reserve the right to make amendments to these terms at any time and without prior notice.