Scope and deliverables
Ask which tasks are inside the recurring fee and which are billed separately. Ask for the answer in writing, itemised by service, because the difference between two monthly fees is almost always found in the exclusions: year-end accounts, tax returns, bank reconciliation, advisory time and software licences are the usual candidates.
Staffing and continuity
Ask how many people will work on the file, who reviews the work before filing, and what happens if the responsible person leaves or is absent during a filing period. Continuity of knowledge about a client's business is a concrete asset, and it is worth knowing how the firm protects it.
Data, software and access
Ask where documents are stored, who can access them, how data is transferred, and which platform is used. Confirm who holds the software licence, whether the client has direct access, and what export formats are available. Ask how long records are retained after a relationship ends. Some of these answers are legal obligations rather than choices, but the provider should still be able to state them clearly.
Deadlines and escalation
Ask for the internal deadline ahead of each statutory filing date, the payroll cut-off, and the route to escalate a problem out of hours or during a peak period. Ask what has happened in the recent past when a deadline was at risk, and how the firm handled it.
Uncertainty and specialist input
Ask how the firm handles a question it cannot answer, and whether it has standing arrangements with specialists in other fields such as law, valuation or transfer pricing. A plain answer here is more valuable than a claim of universal competence.
Price mechanics and exit
Ask how the fee responds to growth: an extra employee, a second entity, a busier month. Ask what notice period applies and whether any charge is made on termination. Finally, ask what the handover would look like in practice, including the format and timing of data transfer.
Applying this
Answers to these questions can be compared directly. They also create a written record that later helps if the relationship needs to be renegotiated or ended.