Customer Terms and Conditions
- These Conditions (together with the documents referred to in them) set out the terms and conditions on which we offer to supply our services to you. Please read these Conditions carefully. References in these Conditions to “you” and “your” are to you, the customer and to “we”, “us”, “our” and “Taxrebateservices” are to www.taxrebateservices.co.uk Limited.
You may request us to provide to you the following services: (i) preparing the necessary documentation in order to apply for a tax rebate from H.M. Revenue & Customs (“HMRC”) on your behalf (“Tax Rebate Services”); and/or (ii) preparing a Self Assessment tax return on your behalf (“Self Assessment Services”). References to “Services” in these Conditions means either Tax Rebate Services and/or Self Assessment Services, whichever you request and we agree to undertake on your behalf.
- How the contract is formed between you and us
If you wish us to undertake Services for you, you should sign and return to us (i) the letter of assignment that we send to you, which authorises us to receive any tax rebate from HMRC on your behalf (the “Letter of Assignment”) and (ii) the “Authorising Your Agent” form, authorising us to act as your agent in respect of applying for a tax rebate from HMRC on your behalf (the “Authorisation Form”). By signing and returning these forms you agree that you have read and accepted these Conditions and that you agree for us to act on your behalf in that capacity. Any letter of assignment and authorising your agent form which is downloaded from our site and is signed by you and sent to HMRC directly is liable under the same terms. Any tax rebate issued from a claim made in this situation is treated under the same terms and a fee will be deducted as per the signed letter of assignment. If you have not contacted us with your address information (and there is no other way of us contacting you) any tax rebate received from HMRC will be retained until contact is made by you. The submission of the preliminary survey or contact form via our website www.taxrebateservices.co.uk does not constitute instructions to us to provide Services on your behalf.
- Contract Cancellation
In accordance with the Consumer Protection (Distance Selling) Regulations 2000, you have the right to cancel your agreement with us within 7 working days beginning on the day after you post to us the Letter of Assignment and Authorisation Form. However, if you instruct us to start work before the 7 working day period has expired, your right of cancellation will cease. Cancellation must be notified to us in writing either by post, by hand, by fax or by e-mail within the 7 working day period.
- Please note that the Letter of Assignment and the Authorisation Form appointing us to act on your behalf can only be cancelled or withdrawn if you write to HMRC and notify them of your wish to withdraw the appointment.
- You acknowledge and agree that we may, in our absolute discretion and without cause: (i) decide not to respond to any email or survey; (ii) decide not to investigate or pursue (or to continue to investigate or pursue, as the case may be) any claim for a tax rebate; and/or (iii) decide not to prepare or continue with the preparation of a Self Assessment tax return. In such circumstances we shall notify you promptly of such decision (but need not provide a reason for such decision) and no fee shall be payable to us. If you have already paid us a fee in respect of such Services, we will promptly reimburse it to you.
- Information Requests
You agree promptly to supply the necessary information and documentation we request to enable us to provide the Services on your behalf. You understand that all information that you provide to us for this purpose must be accurate and correct. If you fail to give us accurate and correct information and we submit that information to HMRC in respect of the provision of the Services, you will be fully liable for the consequences.
- Telephone Assistance
No advice is given via the telephone by us and any statements made via the telephone should not be relied upon. RELIANCE ON ANY ASSISTANCE GIVEN VIA THE TELEPHONE IS AT YOUR OWN RISK AND TAXREBATESERVICES SHALL NOT BE LIABLE FOR ANY STATEMENTS MADE VIA THE TELEPHONE.
- Submission of Self-Assessment Tax Return
You acknowledge and agree that, as part of the Self Assessment Services, we may submit to HMRC on your behalf a Self Assessment tax return online using commercial software.
- If HMRC raise a Self Assessment tax return for a PAYE expenses claim If an HMRC investigation is made into a Self Assessment tax return which has been approved by you we do not take responsibility for any income or expenses that have not been entered on the tax return.
- Overpayment Relief Claim
You acknowledge and agree that, as part of the PAYE and Self Assessment Services, we may submit to HMRC on your behalf an Overpayment Relief Claim under Schedule 1AB Taxes Management Act 1970. The overpayment relief claim will need to be approved by you before being submitted to HMRC.
- Correspondence to HMRC
Please note that we cannot accept any post or correspondence that is addressed to or meant for HMRC. We will return all such post and correspondence to you wherever reasonably possible to do so.
- Price and Payment
In consideration of our provision of Tax Rebate Services to you (excluding any work undertaken by us in connection with any enquiry commenced by HMRC, which shall be subject to additional fees pursuant to Condition 16), you agree to pay to us:
All tax rebate claims unless otherwise stated fee 25% + VAT (Total 30%) on any tax rebate issued on a no rebate no fee basis.
Overseas Visitors – Fee 25% INCL VAT on a no rebate no fee basis.
CIS claims – Fee 25% INCL VAT subject to a minimum fee of £225 + VAT for each individual tax year on a no rebate no fee basis. Fixed fee payable prior to Self Assessment submission £225 + VAT per each individual tax year.
Non Resident Landlords – Fee 20% INCL VAT on any tax rebate issued on a no rebate no fee basis. Fixed fee payable prior to Self Assessment or R43 submission £300 + VAT per each individual tax year.
Non Resident – Fee 20% INCL VAT on any tax rebate issued on a no rebate no fee basis Or a Fixed fee payable prior toSelf Assessment submission to be arranged on an individual basis and approved prior to any work being undertaken.
UK resident landlord – Fee £199 + VAT for the submission of one tax return for one tax year only. Additional charge of £50 + VAT per additional rental property up to a maximum of two rental properties. Additional partnership tax return charge £75 + VAT per tax year. Any additional work needs to be reviewed on an individual basis and a fee will be agreed between both parties prior to any work being undertaken.
- International / UK Bank Transfers
International bank transfers. www.taxrebateservices.co.uk LTD agrees to pay in full the bank charges imposed from www.taxrebateservices.co.uk UK bank only and not any charges imposed by any beneficiary bank. In the event of incorrect bank details being provided to www.taxrebateservices.co.uk LTD resulting in a bank transfer being returned any further bank transfer will not be free and the normal banking charges will be deducted from the tax rebate amount after the fee of 25% incl VAT. Unless otherwise stated any tax rebate issued will be sent in the form of a UK sterling cheque. An international bank transfer can only be requested for amounts over £300 of the total tax rebate issued by HMRC. In the event of a tax rebate being issued for £300 or less than £300 a cheque will be issued. An international bank transfer can be requested if a tax rebate for £300 or under is received with the prior agreement that the bank charges imposed will be deducted from the tax rebate due after the fee of 25% incl VAT. A UK bank transfer can be requested for any sterling amount.
- In consideration of our provision of Self Assessment Services to you (excluding any work undertaken by us in connection with any enquiry commenced by HMRC, which shall be subject to additional fees pursuant to Condition 16), we will agree with you in writing a fee payable by you for such Services. The fee will be agreed between us and shall be payable prior to undertaking any work.
- In the event that HMRC commences any enquiry whatsoever in respect of your tax position (including, without limitation, an enquiry under section 9A Taxes Management Act 1970 in respect of a Self Assessment tax return), we shall notify you in advance of responding to such enquiry of our fees for responding to and dealing with the enquiry on your behalf. These fees will be payable in addition to the fees payable under Conditions 13 and 15 above. If you do not agree the fee and/or do not pay the fee, we will not be obliged to respond to the enquiry and in such circumstances, will not be obliged to continue with any Services until you deal with the enquiry with HMRC.
- By signing the Letter of Assignment, you agree that we can receive all tax rebates from HMRC on your behalf. You further agree that we are entitled to deduct our fee from any tax rebate received by us on your behalf. We agree to pay to you the remainder within 14 days of receipt of such rebate from HMRC. In the event that any tax rebate is paid directly to you in error by HMRC, you agree to notify us immediately upon receipt of such payment and we shall invoice you for the amount of fees payable in respect of the provision of our Services, which shall be payable in accordance with Condition 13 above.
- Payment of all invoices shall be due within 14 days of the date of the invoice.
- You acknowledge and agree that our fees are non-refundable. If, as a result of a subsequent investigation or enquiry by HMRC, any tax rebate received by you becomes repayable to HMRC for any reason whatsoever, including (without limitation) the provision of incorrect information by you, we shall not be liable to refund to you any fee paid to us in relation to such rebate.
- Appointment of Alternative Agents
In the event that you engage another agent in addition to us to act on your behalf in connection with the Tax Rebate Services, the fees payable for our Services remain payable from any tax rebate received by you or on your behalf pursuant to Condition 13 above.
- Our Liability
WE SHALL NOT BE LIABLE FOR ANY LOSS, DAMAGE OR COSTS (INCLUDING, WITHOUT LIMITATION, LEGAL FEES) RESULTING FROM: (i) INCORRECT INFORMATION PROVIDED BY YOU; (ii) THE LOSS OR DELAY OF ANY FORM, DOCUMENT OR OTHER PAPERWORK IN THE POST; (iii) ANY MISTAKES OR ERRORS MADE BY HMRC; (iv) ANY REFUSAL BY HMRC TO GRANT A TAX REBATE; OR (v) ANY DELAY CAUSED DIRECTLY OR INDIRECTLY BY HMRC.
- In the event that the self assessment tax return, to be submitted as part of the Self Assessment Services, is not received by HMRC prior to the deadline of 31st January for reasons other than our negligence, we shall not be liable for any late penalties imposed by HMRC.
- WE ACCEPT NO LIABILITY FOR ANY LOSS OF INCOME OR REVENUE, LOSS OF BUSINESS, LOSS OF PROFITS OR CONTRACTS, LOSS OF ANTICIPATED SAVINGS, LOSS OF DATA, WASTE OF MANAGEMENT OR OFFICE TIME OR FOR ANY INDIRECT OR CONSEQUENTIAL LOSS OR DAMAGE OF ANY KIND HOWEVER ARISING AND WHETHER CAUSED BY TORT (INCLUDING NEGLIGENCE), BREACH OF CONTRACT OR OTHERWISE, EVEN IF FORESEEABLE.
- SUBJECT TO CONDITIONS 21 TO 23 INCLUSIVE, OUR TOTAL AGGREGATE LIABILITY UNDER OUR AGREEMENT WITH YOU, WHETHER FOR ANY NEGLIGENCE, BREACH OF CONTRACT OR OTHERWISE, SHALL BE LIMITED TO AN AMOUNT EQUAL TO THE TOTAL AMOUNT OF FEES PAID TO US BY YOU FOR OUR SERVICES. Nothing in these Conditions shall limit or exclude our liability for death or personal injury caused by our negligence, for fraud or fraudulent misrepresentation, or for any matter for which it would be illegal for us to exclude.
- Force majeure
We shall have no liability to you under this agreement if we are prevented from, or delayed in performing, any of our obligations under this agreement or from carrying on our business by acts, events, omissions or accidents beyond our reasonable control, including (without limitation) strikes, lock-outs or other industrial disputes, failure of a utility service, act of God, fire, flood, storm, accident, war, riot, civil commotion, malicious damage or compliance with any law or governmental order, rule, regulation or direction.
If any provision of these Conditions is found by any court or administrative body of competent jurisdiction to be invalid or unenforceable to any extent, such provision will to that extent be severed from the remaining Conditions and provisions which will continue to be valid to the fullest extent permitted by law.
- Any failure to exercise or any delay in exercising a right or remedy in connection with these Conditions shall not constitute a waiver of that right or remedy or of any other rights or remedies. A waiver of any breach of any of the terms of these Conditions or of a default under this Conditions shall not constitute a waiver of any other breach or default and shall not affect the other terms of these Conditions.
- These Conditions and any document expressly referred to in them represent the entire agreement between us in relation to the subject matter of these Conditions and shall supersede any prior agreement, understanding or arrangement between you and us, whether oral or in writing. You and we acknowledge that, in entering into the agreement with us, you and we have not relied on any representation, undertaking or promise given by the other or be implied from anything said or written in negotiations between you and us prior to such contract except as expressly stated in these Conditions.
- A person who is not a party to this agreement has no right under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of this agreement.
- Governing Law
This agreement and all matters arising in connection with it shall be governed by the laws of England and Wales.
- Money Laundering
As with other professional services firms, we are required to identify our clients for the purposes of the UK anti-money laundering legislation. We may request from you, and retain, such information and documentation as we require for these purposes and/or make searches of appropriate databases. For personal clients this may include certified copies of Photographic Driving Licences, Passports, utility bills or other forms of ID such as Warrant cards. For commercial clients this may include copies of Incorporation documents, VAT registration on documents or other business related documentation.
- Highest Tax Rebate guarantee
No responsibility can be taken by www.taxrebateservices.co.uk for mistakes made by HMRC in the calculations of any tax rebate. We advise that calculations are checked by you for accuracy. If due to a fault of our own we do not receive the maximum tax rebate due the claim will be reviewed free of charge and no fee will be taken from any additional tax rebate in relation to that particular tax rebate claim. We will not compensate any additional tax rebate that may have arisen from a tax rebate claim.