Circa Accountants does not give financial or investment advice.

Circa Accountants has associated companies who provide our clients with tax advice. Tax advice is not given to non-clients.

Circa Accountants web site ( are designed especially for general information use only and does not attempt to give specific advice relating to a user's circumstances. Whilst we use all reasonable care and attention to keep Circa Accountants web site up-to-date, there may be times when this is not the case due to the release of new or updated information.

If you intend to act upon the information held with you should first seek independent tax and/or financial advice. Circa takes all reasonable care to ensure that the information and data contained within is accurate, we do not warrant this and all liability is expressly excluded to the maximum extent permitted by law. is designed for use by UK residents and the information contained within it relates to residents in the UK only.

This web site is provided with charge on an "as is" basis, without any warranties or representations of any kind, whether express or implied, all of which are excluded to the fullest extent permitted. We do not accept any liability to any visitor, whether in contact, tort or otherwise for any loss, damage or expense which may be incurred as a result of any reliance or non-reliance on any of the information contained in this web site.