Those returns that cannot be completed during the appointment may be subject to delays particularly during the busy July – December period and depending on our existing workloads. These returns are completed in between other appointments and/or outside business hours and are processed on a first in first out basis. We endeavour to complete all returns in an efficient manner whilst maintaining the highest quality of professional work. Due care and skill takes time and so we encourage you to prepare well in advance of your appointment so any time delays can be minimised.