A sum in lieu of interest will be calculated on client money held by us for each client matter at the conclusion of the transaction. We will account to you for such sum when it is fair and reasonable for us to do so in all the circumstances. The interest rate we apply will be in line with Lloyds PLC's published rates on Business Instant Access Accounts.
The sum in lieu of interest will be paid without deduction of income tax. It is your responsibility to declare the payment to HMRC for income tax purposes.
Where the sum calculated is less than £20 it will be retained by Tollers LLP.
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