Freelance Bookkeeper Contract Template (UK 2025)

When You Need This Contract

Engaging a freelance bookkeeper requires a contract that addresses access to sensitive financial records, HMRC filing responsibilities, and the strict confidentiality obligations appropriate for someone handling your business's complete financial data. The contract must clearly define which bookkeeping tasks are included, the software and systems to be used, deadlines for deliverables like VAT returns, and the bookkeeper's professional qualifications and insurance.

Key Clauses

• Scope of bookkeeping services with specific tasks listed
• Access to accounting software and financial records
• HMRC filing deadlines and responsibility allocation
• Professional qualifications and insurance requirements
• Financial data confidentiality and GDPR compliance

What to Watch Out For

• Not clearly specifying which HMRC filings the bookkeeper is responsible for preparing and which the business owner retains responsibility for
• Failing to verify professional qualifications and professional indemnity insurance before granting access to financial systems

Sample Clauses

• Sample scope clause: 'The Bookkeeper shall provide the following services: bank reconciliation, purchase and sales ledger maintenance, VAT return preparation, monthly management accounts, and payroll processing for up to [X] employees. The Bookkeeper shall complete VAT returns at least [7] days before the HMRC submission deadline.'
• Sample access clause: 'The Client shall provide the Bookkeeper with read-write access to [software name]. The Bookkeeper shall not share access credentials, shall use multi-factor authentication, and shall only access the system for the purposes of providing the agreed services.'