Please note that for business clients, where Sagars is the tax return agent of the directors, partners or company secretaries (including their spouses / civil partners) the business fee also covers their personal tax returns (and those of their spouses/civil partners) at no extra cost. This is subject to self-employment income being less than £15,000 per annum and rental income being less than £50,000 per annum, otherwise an additional Sole Trader fee will be due (please let us know if this Sole Trader fee would apply to any of the directors, partners, company secretaries or spouses/civil partners, so we can make separate arrangements for them).