Legal statements

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This website (the site) is owned and operated by RSM UK Group LLP (RSM UK). The content of the site is intended to provide general guidance on matters of interest and you should not act or refrain from acting upon any information contained on it without seeking appropriate professional advice on the particular facts and circumstances at issue. 

Although every effort has been made to ensure that the content of this site is up to date and accurate, errors may occur. The site is provided on an "as is" basis and RSM UK does not guarantee or warrant that the site or the information contained on it is complete or free of errors or viruses or that access to the site will be uninterrupted and without delay. RSM UK and its related entities accept no liability for any loss or damage whatsoever arising as a result of any decision or action taken or refrained from as a result of information contained on the Site or as a result of your use or misuse of the site.

The site may include links to third party web sites that are controlled and maintained by others. RSM UK is not responsible for the content or availability of such sites. Any link to a third party's web site should not be construed as an endorsement by RSM UK of that third party or its products or services.

All copyright, trademarks and other intellectual property rights in the site and its content (including without limitation the site design, text, graphics and all software and source codes connected with the site) are owned by or licensed to RSM UK or otherwise used by RSM UK as permitted by law. Should a user of the site download material on the Site for personal or non-commercial use, the user must retain all copyright, trade mark or other similar notices contained in the original material or any copies of the material. Save as expressly permitted in this paragraph, material on the site may not be downloaded or used for any public or commercial purpose without the written permission of RSM UK and nothing in this Site should be construed as conferring any licence or right to use any trade mark or copyright of RSM UK or any of its related entities.

You must not establish a link from any web site to the site without the prior written consent of our Web Manager (email our web manager). The site must not be framed on any other web site.

We provide an easy to use function for users to forward URLs and email marketing campaigns of their choice to friends who they would like to share information with. Users should only use this function to send website links or emails to those recipients they are certain are happy to receive them.

This Legal Statement and all terms and conditions on this Site are governed by and shall be construed in accordance with the laws of England and Wales. In the event of a dispute all matters shall be subject to the exclusive jurisdiction of the English courts.

Provision of Services Regulations 2009
The following information is supplied in accordance with our obligations under The Provision of Services Regulations 2009. Required information not provided below is included in the engagement letter and terms of business between RSM UK and its clients.

Service providers

RSM Corporate Finance LLP
Legal form: A limited liability partnership registered in England and Wales. 
Service: Corporate finance services including but not limited to fund raising, lead advisory and due diligence.
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the limited liability partnership’s registration can be viewed at www.companieshouse.gov.uk under reference number OC325347.

RSM Employer Services Limited
Legal form: A company incorporated in England and Wales. 
Service: Outsourced back office services which are delivered via the internet.
Registered office: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Postal address: 3rd Floor, One London Square, Cross Lanes, Guildford, GU1 1UN
Telephone: +44 (0)844 2640300
Public registers: Details about the company’s registration can be viewed at www.companieshouse.gov.uk under reference number 6463594.

RSM Restructuring Advisory LLP
Legal form: A limited liability partnership registered in England and Wales. 
Service: Business recovery, insolvency and forensic services
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers:
Details about the limited liability partnership’s registration can be viewed at www.companieshouse.gov.uk under reference number OC325349.
Insolvency appointment taking members of RSM Restructuring Advisory LLP, employees and consultants can be viewed at http://www.insolvencydirect.bis.gov.uk/fip1/

RSM Risk Assurance Services LLP
Legal form: A limited liability partnership registered in England and Wales. 
Service: Internal audit and advisory services.
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the limited liability partnership’s registration can be viewed at www.companieshouse.gov.uk under reference number OC389499

RSM Tax and Advisory Services LLP
Legal form: A limited liability partnership registered in England and Wales. 
Service: Tax and advisory services
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the limited liability partnership’s registration can be viewed at www.companieshouse.gov.uk under reference number OC325348.

RSM UK Audit LLP
Legal form: A limited liability partnership registered in England and Wales. 
Service: Audit assurance services
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the limited liability partnership’s registration can be viewed at www.companieshouse.gov.uk under reference number OC325350.
Details about our audit registration can be viewed at www.auditregister.org.uk, under reference number 3341.
Authorisation scheme: Registered to carry on audit work by the Institute of Chartered Accountants of Scotland.

RSM UK Consulting LLP
Legal form: A limited liability partnership registered in England and Wales. 
Service: Consulting and business advisory services.
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the limited liability partnership’s registration can be viewed at www.companieshouse.gov.uk under reference number OC397475.

RSM Northern Ireland (UK) Limited
Legal form: A company incorporated in Northern Ireland. 
Service: Tax, accounting, restructuring and advisory services.
Registered office and postal address: Number One Lanyon Quay, Belfast, BT1 3LG
Facsimile: +44 (0)28 9043 9077
Telephone: +44 (0)28 9023 4343
Public registers: Details about the company’s registration can be viewed at www.companieshouse.gov.uk under reference number NI642821.

RSM UK Tax and Accounting Limited
Legal form: A company incorporated in England and Wales. 
Service: Tax and accounting services
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the company’s registration can be viewed at www.companieshouse.gov.uk under reference number 06677561.

The following information relates to each of the service providers set out above.
Complaints: Complaints can be made by contacting David Punt at the relevant entity at 25 Farringdon Street, London EC4A 4AB. In the event of your not being satisfied by our response, you may also bring the matter to the attention of the Institute of Chartered Accountants in England and Wales, Chartered Accountants’ Hall, PO Box 433, Moorgate Place, London EC2P 2BJ or in relation to audit work undertaken by RSM UK Audit LLP, the Institute of Chartered Accountants of Scotland, CA House, 21 Haymarket Yards, Edinburgh, EH12 5BH.

In the event of your not being satisfied by our response to a complaint in relation to a formal insolvency appointment under English or Scottish insolvency law, you may bring the matter to the attention of the Insolvency Complaints Gateway at The Insolvency Service, IP Complaints, 3rd Floor, 1 City Walk, Leeds LS11 9DA (0300 678 0015 or ip.complaints@insolvency.gsi.gov.uk).

In the event of your not being satisfied by our response to a complaint in relation to a formal insolvency appointment under Northern Ireland insolvency law, depending on insolvency practitioner’s regulator, as identified in the engagement letter, you may bring the matter to the attention of the Insolvency Practitioners Association, Valiant House, 4-10 Heneage Lane, London, EC3A 5DQ, the Institute of Chartered Accountants in England and Wales, Chartered Accountants’ Hall, PO Box 433, Moorgate Place, London EC2P 2BJ, the Institute of Chartered Accountants of Scotland, CA House, 21 Haymarket Yards, Edinburgh, EH12 5BH, or the Association of Chartered Certified Accountants, 29 Lincoln's Inn Fields, London WC2A 3EE.

Details of any other dispute resolution procedure applicable to an engagement will be contained in the relevant letter of engagement.

Investment services: None of the above service providers is authorised under the Financial Services and Markets Act 2000 but they are able in certain circumstances to offer a limited range of investment services because each of them is a member firm of the Institute of Chartered Accountants in England and Wales and may provide investment services if such services are an incidental part of the professional services that the relevant LLP has been engaged to provide.
FCA regulated entities

RSM HR Limited
Legal Form: A company incorporated in England and Wales
Service: HR outsourced compliance and advisory services 
Registered office: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Postal address: 9 Lancaster Court, Cressex Business Park, Coronation Road, High Wycombe, Buckinghamshire HP12 3TD
Telephone: +44 (0)1494 451681
Public registers: Details about the company’s registration can be viewed at www.companieshouse.gov.uk under reference number 03539451

RSM PACEC Limited
Legal Form: A company incorporated in Northern Ireland
Service: Consulting services 
Registered office and postal address: Number One Lanyon Quay, Belfast, BT1 3LG
Facsimile: +44 (0)28 9043 9077
Telephone: +44 (0)28 9072 5555
Public registers: Details about the company’s registration can be viewed at www.companieshouse.gov.uk under reference number NI607634

Baker Tilly Management Limited
Legal form: A company incorporated in England and Wales. 
Service: Staff and premises services to RSM UK Group LLP and its related businesses.
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the company’s registration can be viewed at www.companieshouse.gov.uk under reference number 03077999.

The following information relates to each of RSM HR Limited, RSM PACEC Limited and Baker Tilly Management Limited.
Complaints: Complaints can be made by contacting David Punt at the relevant entity at 25 Farringdon Street, London EC4A 4AB. Details of any other dispute resolution procedure applicable to an engagement will be contained in the relevant letter of engagement.

RSM & Co (UK) Limited
Legal form: A Company incorporated in England and Wales. 
Service: Investment and other advice including regulated advice under the Financial Services and Market Act 2000
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers:
Details about the company’s registration can be viewed at www.companieshouse.gov.uk under reference number 04273907.
Details of registration with the Financial Conduct Authority can be viewed at http://www.fca.org.uk/register under reference number 197185. 
Authorisation scheme: Registered to carry on certain investment business activities by the Financial Conduct Authority.
Complaints: Complaints can be made by contacting the Compliance Officer at 25 Farringdon Street, London EC4A 4AB. In the event of your not being satisfied by our response, you may also bring the matter to the attention of the Institute of Chartered Accountants in England and Wales, Chartered Accountants’ Hall, PO Box 433, Moorgate Place, London EC2P 2BJ

RSM Legal LLP
Legal form: A limited liability partnership registered in England and Wales
Services: Reserved and non-reserved legal activities
Registered Office and postal address: 6th Floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers:
Details about the limited liability partnership’s registration can be viewed at www.companieshouse.gov.uk under reference OC402439.
Professional rules applicable to RSM Legal LLP can be viewed at www.sra.org.uk/rules
Authorisation scheme: Authorised and regulated to carry on reserved and non-reserved legal activities by the Solicitors Regulation Authority, reference number 626317.
Complaints: Complaints can be made by contacting David Punt at 25 Farringdon Street, London EC4A 4AB. In the event of you not being satisfied by our response to a complaint you may (subject to the terms of the Legal Ombudsman Scheme) be able to bring the matter to the attention of the Legal Ombudsman Service at The Ombudsman Service Ltd, PO Box 1272, Warrington, WA4 9RP (0300 555 0333 enquiries@legalombudsman.org.uk)
Investment services: RSM Legal LLP is not authorised under the Financial Services and Markets Act 2000 but is able in certain circumstances to offer a limited range of investment services because it is authorised and regulated by the Solicitors Regulation Authority and may provide investment services if such services are an incidental part of the professional services that the LLP has been engaged to provide.

Baker Tilly Creditor Services LLP
Legal form: A limited liability partnership registered in England and Wales. 
Service: Debt collection and certain personal bankruptcy services, Tracker and Dividend Watch.
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers:
Details about the limited liability partnership’s registration can be viewed at www.companieshouse.gov.uk under reference number OC390886.
Details of registration with the Financial Conduct Authority can be viewed at ttp://www.fca.org.uk/register under reference number 619258.
Insolvency appointment taking employees and consultants of Baker Tilly Creditor Services LLP, can be viewed at http://www.insolvencydirect.bis.gov.uk/fip1/.
Authorisation scheme: Registered to carry on certain credit-related activities by the Financial Conduct Authority.
Complaints: Complaints can be made by contacting David Punt at 25 Farringdon Street, London EC4A 4AB. In the event of your not being satisfied by our response to a complaint in relation to a formal insolvency appointment under English or Scottish insolvency law, you may bring the matter to the attention of the Insolvency Complaints Gateway at The Insolvency Service, IP Complaints, 3rd Floor, 1 City Walk, Leeds LS11 9DA (0300 678 0015 orip.complaints@insolvency.gsi.gov.uk).
Details of any other dispute resolution procedure applicable to an engagement will be contained in the relevant letter of engagement.

The following information relates to each of the service providers set out above.
General terms and conditions: A letter of engagement accompanied by standard terms and conditions will be provided, as a matter of standard practice, at the commencement of any engagement to which they apply. We use the traditional title of “partner” to indicate an individual who is authorised to commit the relevant corporate entity in relation to those services.
Applicable law: Each engagement will be subject to the law of the country in the UK in which the relevant engagement partner resides, as identified in the engagement letter, unless we agree with you in writing that some other law will apply before the start date of the relevant engagement letter. The applicable Courts shall have exclusive jurisdiction in relation to any claim, dispute or difference concerning the service and any matter arising from it.
Insurance: Our professional indemnity insurer is Walbrook Fleet Limited, Clarendon House, 2 Church Street, Hamilton HM11, Bermuda (reference RSM UK). The territorial coverage is worldwide, subject to conditions and exclusions arising out of claims and legal proceedings made within the jurisdictions or territories of the United States of America and/or Canada.

The following entities do not provide services within the meaning of the provision of services regulations 2009.

RSM UK Group LLP
Legal form: A limited liability partnership registered in England and Wales. 
Service: Holding company
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the limited liability partnership’s registration can be viewed at www.companieshouse.gov.uk under reference number OC325346.

RSM UK Holdings Limited
Legal form: A company incorporated in England and Wales. 
Service: Holding company
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the company’s registration can be viewed at www.companieshouse.gov.uk under reference number 5924823.

RSM Insurance Services Limited 
Legal form: A company incorporated in England and Wales. 
Service: Insurance services. RSM Insurance Services Limited is an appointed representative of Lucas Fettes & Partners Limited, which is authorised and regulated by the Financial Conduct Authority. 
Registered office: 6th floor, 25 Farringdon Street, London, EC4A 4AB 
Postal address: Plough Court, 37 Lombard Street, London, EC3V 9BQ
Facsimile: +44 (0) 20 7631 0058
Telephone: +44 (0) 20 7413 0999
Public registers:
Details about the company’s registration can be viewed at www.companieshouse.gov.uk under reference number 2276515.
Details of registration with the Financial Conduct Authority can be viewed at http://www.fca.org.uk/register under reference number 404285. 
Authorisation scheme: Registered to carry on certain investment business activities by the Financial Conduct Authority.
Complaints: Complaints can be made by contacting the Compliance Officer at Plough Court, 37 Lombard Street, London, EC3V 9BQ.
Details of any other dispute resolution procedure applicable to an engagement will be contained in the relevant letter of engagement.

You may be entitled to redress from the Financial Services Compensation Scheme. Details of the cover provided by the Financial Services Compensation Scheme are set out in a leaflet, which is available on request either from us or direct from the Financial Services Compensation Scheme.

Other information
A list of the names of the members of each of the above limited liability partnerships (LLPs) is open to inspection at the registered office: 6th floor, 25 Farringdon Street, London, EC4A 4AB.

RSM is a trading name of:
RSM Corporate Finance LLP
RSM Employer Services Limited
RSM HR Limited
RSM Legal LLP
RSM PACEC Limited
RSM Restructuring Advisory LLP
RSM Risk Assurance Services LLP
RSM Tax and Advisory Services LLP
RSM UK Audit LLP
RSM UK Consulting LLP
RSM Northern Ireland (UK) Limited
RSM UK Tax and Accounting Limited

Each of the above LLPs and companies can be contacted by email via our online contact form. The UK group of companies and LLPs trading as RSM’s professional services are provided in accordance with the Terms and Conditions of Business dated August 2017.

The UK group of companies and LLPs trading as RSM is a member of the RSM network. RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an independent accounting and consulting firm which practises in its own right. The RSM network is not itself a separate legal entity in any jurisdiction.   The RSM network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598) whose registered office is at 50 Cannon Street, London  EC4N 6JJ.  The brand and trademark RSM and other intellectual property rights used by members of the network are owned by RSM International Association, an association governed by article 60 et seq of the Civil Code of Switzerland whose seat is in Zug.