Connect Conditions of Use

1. Definitions:

1.1. “Brookson” shall mean Brookson Limited who is registered at Companies House under Registration Number: 03128631 and whose registered offices are at Brunel House, 340 Firecrest Court, Centre Park, Warrington, WA1 1RG;

1.2. “Daily” means any day except Saturday, Sunday and any Bank and Public Holidays in England & Wales.

1.3. “Connect” shall mean the Connect application for use by our employees, officers and agents to provide advice to you over the telephone; over the internet; with mobile telephones enabled to access the application (including internet enabled telephones and Smartphones); desktop computers; laptop computers and internet enabled tablet devices (including but not limited to the Apple Ipad ® and the Samsung Galaxy®) or such other devises as chosen by Brookson to deliver the Connect application for from time to time.

1.4. “The Brookson website” shall mean any and all websites administered by Brookson including, but not limited to, those webpages containing in their address.

1.5. 'Customer Security Information' means your username, password and security questions or such other security information or other secure personal information registered with Brookson from time to time.

1.6. “One Number” means the number shown to you on the My Money section of Connect as “My money available to take out”.

1.7. “Overstated One Number” means that the One Number is higher than currently permitted by your company’s tax and national insurance commitments. You will need to contact Brookson in the event that your One Number is overstated to obtain a more accurate figure. An Overstated One Number can expose your company to liabilities which it may not be able to meet if funds are withdrawn to the value of the Overstated One Number.

1.8. “Prudent One Number” means that your One Number is currently lower than your company’s anticipated tax and national insurance commitments. If you would like to obtain a more accurate figure, you should contact Brookson. A Prudent One Number can reduce your company’s exposure to liabilities which it may not be able to meet if funds are withdrawn to the value of the One Number.

1.9. “IR35” means the legislation commonly referred to as the “Personal Service Legilation” found in Schedule 12 of the Finance Act 2000 and Regulation 6(1) of The Social Security Contributions (Intermediaries) Regulations 2000, SI 2000 No. 727 (as amended from time to time).

1.10. 'Accounts' mean any formal accounting documents, lists or information (including but not limited to Management Accounts and Year End Accounts) produced by Brookson in the name of your company from time to time.

1.11. 'Services' means the Service made available to customers by Brookson from time to time via the Internet.

1.12. 'Service Level Guarantees' means agreed service level standards in respect of the Accounts as published by Brookson from time to time.

1.13. "you" or "your" are references to any person accessing the Connect Service.


2. Background

2.1. Brookson has developed an application for use with the internet by our employees, officers agents and you to help you to manage your company finances and to enable our employees, officers and agents to provide you with telephone advice as to the information contained on the application.


3. Your responsibilities

3.1. These Terms and Conditions explain your rights and responsibilities and those of Brookson in respect of your use of Connect and the Brookson website. These Terms and Conditions are in addition to and in conjunction with any advice provided by Brookson on your computer screen ("On-Screen Terms") when using Connect and any terms of engagement provided to you in connection with its accountancy services and any other terms which may be issued to you from time to time. In the event of any uncertainty with regard to your use of Connect, the following Terms and Conditions together with the On-Screen Terms shall prevail.

3.2. Please read the Terms and Conditions carefully, they apply in respect of all use of and transactions undertaken by you via Connect and the Brookson website.


4. Authorities of Brookson

4.1. Brookson is authorised by you to accept and act upon electronic instructions provided via Connect and to make necessary adjustments to your company’s financial information without any further authority. You accept liability for all transactions made and where your company is jointly owned, liability is joint and several. Brookson will only accept instructions if your Customer Security Information are used as requested and accepted. Any failure or error in relation to use of Connect or your Customer Security Information will result in access to Connect being blocked. If this happens you must contact Brookson on 0845 058 1200.


5. Using Connect

5.1. Please take all reasonable precautions to prevent the disclosure and unauthorised use of your Customer Security Information: - Never write them down - Never tell them to anyone If you suspect that someone knows your Customer Security Information, please notify Brookson immediately. If unauthorised use of your Customer Security Information is due to your negligence, fraud, disclosure or misuse, you will probably be liable for all losses. Brookson may ask you to assist us in our efforts to recover any loss as a result of unauthorised use of your Customer Security Information.

5.2. When you use your Customer Security Information you are authorising us to carry out all your instructions.

5.3. For your protection, Brookson reserves the right to suspend access if: - Incorrect Customer Security Information are used to attempt to access your Account or Brookson suspects an unauthorised person is attempting to access your Account

5.4. The Services available to you when using Customer Security Information and/or Connect may vary over time, Brookson reserves the right to add, vary, suspend or terminate any of the Services available to you but will inform you of any changes.

5.5. You will exit Connect when leaving your computer terminal unattended.

5.6. You must ensure all instructions given to Brookson via Connect are true and accurate. The processing by Brookson of your instructions via Connect will be binding upon you.

5.7. Instructions received on any Business Day will be processed within the service levels in place from time to time.

5.8. Service Level Guarantees do not apply in some instances. You should refer to each Service Level Guarantee to see when/where it applies to the Services being delivered to you by Brookson. In all instances, Service Level Guarantees will only apply once transactions initiated via Connect have been received in their entirety and in the correct format.

5.9. Provision or use of Connect will not confer any right on you to overdraw from your Company Business Bank Account(s) except to the extent of any overdraft is agreed with your Business Banking Provider from time to time and to the extent that the One Number is understated. You undertake responsibility for the management of your business bank account and ensuring that there are sufficient funds available for your company to meet its liabilities as they fall due.

5.10. Transactions via Connect remain subject to our Terms of Engagement for the provision of accountancy services as well as these terms and conditions. All of Brookson’s products and services are subject to separate terms and conditions which govern their use. Brookson reserves the right to change these terms and conditions at any time without notice by updating this posting and your continued access to or use of this site or the Connect application will constitute your acceptance of any such changes.

5.11. All information provided by Connect is designed to keep you safe. The information provided by Connect is intended to be cash focused management accounts for small businesses and are aimed to give you a cash view. The information provided to you is not intended to form any year-end financial statement, nor is it subject to GAAP.

5.12. All financial information contained in Connect is based on your company’s year to date performance. However in relation to personal tax, Connect forecasts performance forward to arrive at an estimate of today’s position.

5.13. All statements are dependent on you providing true, accurate and up to date information. You must keep Brookson informed of the company’s financial activities (including Brookson having sight of invoices raised, expenses submitted, bank statements and salary level) in order to receive useful information from Connect.


6. The “One Number”

6.1. The “One Number” is a term used by Brookson to reference the amount of cash available to be withdrawn from your company’s accounts. The “One Number” is often prudently stated and represents a “high level” figure to assist you with managing your company’s finances. In particular, the “One Number” can be used as a device to ensure there is sufficient revenue retained in the company’s management accounts to meet tax and national insurance liabilities. However, you retain overall responsibility for ensuring that there is sufficient money available in the company’s business bank account(s) to meet its liabilities as they fall due.

6.2. The “One Number” does not reflect the amount of cash available in your company bank account or the amount of cash which may actually be available from your bank, nor is it not intended to be used when making decisions relating to investment or any tax planning (for example any high rate tax planning) initiatives or other decisions which require pin-point accuracy. You should contact Brookson before making any decisions in this regard.


7. Invoices

7.1. Invoices are raised and accounted when Brookson receives notification in the agreed form from you.

7.2. Duplicate and/or incorrect invoices and unknown positive brought forward balancescan impact on the value of the One Number as it may calculate an Overstated One Number which will distort the company’s financial position. It is your responsibility to ensure that duplicate and/or incorrect invoices are adequately identifiable and accounted for. Brookson cannot accept any liability for the accuracy of the One Number in these circumstances.

7.3. Where cash is received ahead of the invoice being raised, this may create a Prudent One Number.


8. VAT

8.1. You will need to account for output VAT on invoices during each quarter.

8.2. Any adjustments arising from the Flat Rate VAT scheme must be accounted for on completion of the VAT return and accounted for within Connect. It is your responsibility to ensure that all details are provided to Brookson to enable the One Number to accurately reflect such adjustment.

8.3. You are responsible for accounting for input VAT on expenses paid out of your company’s business bank account and noting them as a withdrawal within Connect


9. IR35

9.1. Brookson recommends that you make use of its IR35 Review service within the first two weeks of the start of each new assignment, project or body of work and repeat IR35 Reviews should be carried out every 6 months on that assignment/project or body of work. If you change assignment, project or body of work, you should have an IR35 Review within 2 weeks of the start of the assignment/project or body of work.

9.2. The One Number is calculated on the basis of your IR35 status as instructed by you. If, following an IR35 Review being undertaken by Brookson, your income is subject to the IR35 legislation and a “deemed IR35 payment” is due, this may affect the One Number calculation by making it an Overstated One Number.

9.3. Where you do not have an IR35 Review and choose to take dividend income from an assignment, this may result in an Overstated One Number being shown in Connect should your income be subject to the IR35 legislation.

9.4. In the event that you take dividend income from an assignment which is subsequently found to be caught by IR35, this, again, will result in an Overstated One Number figure and adjustments will be required. You are advised not to rely on the One Number figure unless and until such adjustments have been made.


10. Personal payments

10.1. Cash in relation to personal payments will be accounted for Daily within Connect based on the information you supply to Brookson. You must ensure that all information provided to Brookson is punctual, complete, accurate and up to date.

10.2. If you choose to take a salary without notifying Brookson in advance of the level of salary you expect to take, this will result in an Overstated One Number. Brookson will seek to educate you as to the effect of your actions in this regard, but can not be held liable for any losses which you may incur as a result of the amount of salary taken from your company bank account where you have failed to notify Brookson of the exact salary level you intend to take from your company at least 7 days in advance.


11. Expenses

11.1. Revenue paid out in the form of expenses may affect your One Number until you categorise them accordingly by either submitting an expenses claim form or allocating payments from your bank statement.

11.2. The One Number will increase to reflect tax relief only when this process is complete. Delays in the process will maintain a prudent position in relation to the One Number.


12. Other Debtors & Other creditors

12.1. You must inform Brookson in the event that your company has debtors and creditors to ensure they are reflected in Connect, your company’s Management Accounts and Year End Accounts.


13. Brookson fees

13.1. Brookson will accrue for its fees in the One Number.


14. Pension payments

14.1. You should inform Brookson if you have any pension payments being made from your company’s business bank account to ensure they are reflected in Connect, your company’s Management Accounts and Year End Accounts.


15. Cookies

15.1. Brookson uses permanent and temporary cookies.

15.2. The website uses permanent cookies to :

15.2.1. Identify the link you used to find our site

15.2.2. Check which browser you use so that we can make sure our site and services work well on your computer

15.2.3. Monitor traffic on our website

15.3. Connect uses temporary cookies to :

15.3.1. Form part of our security process, by identifying your computer by our Connect service.

15.3.2. Temporary cookies are removed when you close down your browser.

15.4. Our policy on cookies is that we do not pass on, or sell, details to any other company.

15.5. So that we can help you to manage your accounts effectively through our website, you will need to make sure that your browser has cookies enabled.


16. Termination of your access to Connect

16.1. Brookson reserves the right to terminate the Services and/or access to Connect, or to vary these terms and conditions at any time. Any termination or variation will only take place after Brookson has notified you by any reasonable means Brookson considers appropriate, unless Brookson suspects fraud where access to the Service can be terminated immediately without notice.

16.2. You may terminate this agreement by notifying Brookson in writing. The notification will not be effective until one month after Brookson has received it unless previously agreed between the parties. Upon termination access to Connect will cease.


17. Recording information submitted via connect and telephone calls

17.1. Brookson may from time to time record telephone calls it makes to, or it receives from, you. Any such calls are recorded for security and training purposes only. Brookson may from time to time record instructions received via Connect again for security and training purposes, or to improve the Service.


18. Charges

18.1. Brookson reserves the right to charge you and you agree to pay the charges for the Service which will be notified to you no less than 7 days prior to the charges becoming effective. Any charges for use of Connect or other Services provided by Brookson will be set out on Brookson’s web site and are also available by telephoning Brookson on 0845 058 1200. If any changes are made, notice of the new charges will be notified to you before they take effect and will also be available on Brookson’s web site.


19. Copyright, all rights reserved

19.1. The entire content of this application is subject to copyright with all rights reserved and the information held is for use for your Company’s finances only. You may not download (all or in part), transmit or modify Connect without our prior permission. However, you may print out part or all of the site for your own use.


20. Third party products and services

20.1. Where we provide hypertext links to third party internet websites, such links are not an endorsement by us of any products or services in such websites. You use such links entirely at your own risk and we accept no responsibility or liability for the content, use or availability of such websites. We have not verified the truth or accuracy of any content of such websites.

20.2. Connect may also contain some material provided by third parties and we accept no responsibility or liability for the accuracy of such material.

20.3. No third party is permitted to link any other website to Connect or any other websites or applications belonging to Brookson without obtaining Brookson’s prior written consent.


21. No offer

21.1. Nothing on this site should be construed as a solicitation or offer, or recommendation, to acquire or dispose of any investment or to engage in any other transaction, or to provide any investment advice or service.


22. No warranty

22.1. Although we have taken all reasonable care to ensure that the information provided on Connect is accurate, we give no warranties of any kind, express or implied, with regard to the accuracy, timeliness or completeness of any such information.

22.2. Opinions and any other contents on Connect are provided for your Company’s use and informational purposes only and are subject to change without notice.

22.3. Nothing contained on the Site constitutes investment, legal or other advice and is not to be relied on in making an investment, tax planning or other decisions without contacting Brookson immediately before such decisions are taken. You should obtain relevant and specific professional advice before making any legal or investment decisions.


23. No liability

23.1. We will accept no liability in any event including (without limitation) negligence for any damages or loss of any kind, including (without limitation) direct, indirect, incidental, special or consequential damages, expenses or losses arising out of, or in connection with your use or inability to use the Site, or in connection with any error, omission, defect, computer virus or system failure, or loss of any profit, goodwill or reputation, even if expressly advised of the possibility of such loss or damages, arising out of or in connection with the access of, use of, performance of, browsing in or linking to other sites from this site.


24. Governing law

24.1. These terms and conditions will be governed by English law and you agree that the English Courts shall have exclusive jurisdiction to determine any matter or dispute in connection with or arising out of this site and these terms and conditions.

24.2. This site is designed for use in the UK and is not directed to, nor intended for distribution or use by, any person or entity in any jurisdiction or country where the publication or availability of this Site or such distribution or use would be contrary to local law or regulation.

24.3. If you choose to access information on this site, it is your responsibility to comply with the applicable local, national or international laws and any use of this Site outside the UK is entirely at your own risk. For guidance relating to your specific situation, please obtain specialist legal advice.

24.4. The products and services represented within this site are intended for UK customers only.


25. Your feedback

25.1. Brookson welcomes your feedback and wants to hear from you if you feel unhappy with the service you have received.

Letting Brookson know your concerns gives us the opportunity to put matters right for you and improve our service to all our customers. You can complain in writing (our address is Brookson Limited, Brunel House, 340 Firecrest Court, Centre Park, Warrington, WA1 1RG), by email ( or by telephone on 0845 058 1200

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