These are the terms and conditions (together with any documents referred to in them) (the “Terms”) on which You will appoint Us as Your nominee to consider Your claim for a tax refund (“Claim”) and, where applicable, to prepare, file and pursue such Claim on Your behalf.
“We” “Our” and “Us” are Tax Returned Limited, a company registered in England and Wales with company number 08828062, and Our registered office is First Floor, Winston House, 349 Regents Park Road, London, United Kingdom, N3 1DH. Our postal address is PO Box 68031, London NW4 9JB.
Please ensure that You read these Terms carefully, and check that: (a) the details on Your Claim Form are complete and accurate, before You submit Your Claim Form on Our Website; and (b) any details You supply in respect of any other services We offer or that You use after a referral by Us to someone else (at Your request) are complete and accurate before You submit them.
1.1 When the following words starting with capital letters are used in these Terms, this is what they will mean:
Claim Your claim to HM Revenue & Customs (“HMRC”) for a refund of overpaid tax relating to, but not limited to, a flat rate expense deduction, job expenses, and tax coding errors;
Claim Form the form which You complete setting out Your information, the details of Your Claim and that You agree to assign to Us the right to receive the Refund from HMRC;
Refund any and all monies received or receivable by You from HMRC in connection with Your Claim;
Services the services that We are providing to You to assess Your Claim and, where applicable, to prepare, file and pursue the Claim on Your behalf;
Website www.taxreturned.co.uk; and
You/ Your means any user who completes the Claim Form and nominates Us to pursue a Claim on their behalf.
2. Appointment, Instruction and Referrals to other businesses
2.1 You hereby appoint Us as Your nominee to pursue Your Claim on and subject to these Terms.
2.2 Your appointment of Us is on an exclusive basis and You agree that, for the duration of this Agreement, You shall not without Our prior consent in writing:
2.2.1 appoint another nominee to represent You in pursuing Your Claim on Your behalf;
2.2.2 take any steps which would or could adversely affect or delay the pursuance by Us of Your Claim.
2.3 When You submit Your Claim to Us on Our Website by pressing “Submit”, these Terms will become binding on You and Us, at which point a contract will come into existence between You and Us (“Contract”). This does not mean We have agreed to perform the Services on Your behalf (including, for the avoidance of doubt, pursuing Your Claim). Our acceptance of Your instruction to perform the Services and to pursue Your Claim will take place once We have performed Our internal assessment in accordance with clause 3. If We are unable to pursue Your Claim, We will inform You of this and We will not process Your Claim Form any further.
2.4 Part of the Claim Form will include a section where You will be asked to confirm that You agree to assign to Us the right to receive the Refund in respect of Your Claim; We cannot provide the Services if You do not give this confirmation.
2.5 If We determine, from information that You supply to Us, that You may benefit from services that We do not offer, We may, with Your permission, refer You to a curated third party service provider who can provide You with that service on its own contractual terms. We will have no responsibility for that third party service. We may be paid a referral fee by that third party service (and We have no obligation to account to You for that referral fee). It will always be clear to You when that service is being provided by anyone other than Us.
3. Submitting Your Claim
3.1 When You submit Your Claim Form on Our Website, it will automatically generate a hard copy of Your Claim Form, which We will post to You at the address You provided on Your Claim Form.
3.2 You must review the contents of Your Claim Form and make any necessary changes to the details You input. You must then sign the Claim Form and return it to us using the freepost return envelope provided. We can only submit Your Claim Form to HMRC once We have received an original signed copy of the Claim Form.
3.3 Once We have received the signed hard copy of Your Claim Form We agree to carry out at Our sole discretion an initial assessment of the viability of Your Claim on the basis of the information and documents You provide Us regarding Your Claim. This internal assessment shall be for Our internal use only.
3.4 We shall, following that assessment, be entitled by notice in writing to You to confirm that We will either provide the Services to You or that We will terminate this agreement forthwith without any obligation to provide reasons for such termination. A decision by Us to pursue Your Claim shall not be construed by You or any third party as being indicative of the likely success of Your Claim; and vice versa where We terminate or refuse to provide the Services this is not indicative of the strength of any Claim.
4. Your Claim
4.1 Where We have agreed to pursue Your Claim We shall use reasonable endeavours to do so in a timely manner but give no assurance that We will pursue Your Claim within a specific timescale.
4.2 If additional information is required from You, We or HMRC will contact You about it. If You do not, after being asked by Us or HMRC to do so, provide this information, or You provide incomplete or incorrect information, We may cease to pursue Your Claim. We will not be liable for any delay or non-performance where You have not provided this information to Us or HMRC after being asked to do so, or where We cease to pursue Your claim as aforementioned.
4.3 We take no responsibility for returning any documents that You submit in support of Your Claim.
5. Your right to Cancel
5.1 5.1. Before We begin to provide the Services, You have the following rights to cancel this Contract. Notwithstanding the above, You may cancel the Contract by using the form at the end of these Terms or by giving Us notice in writing within a period of 14 (fourteen) days from the date You submit Your Claim Form on Our Website (“Cool-off Period”). If You send us Your cancellation notice by e-mail or by post, then Your cancellation is effective from the date We receive the e-mail or the letter from You.
5.2 You acknowledge and accept that if You return the signed Claim Form to us within the Cool-off Period, You will be deemed to be instructing Us immediately to commence the assessment of Your Claim during the Cool-off Period. By requesting Us to begin the performance of Services during the Cool-off Period in this way, You understand that if You then decide to cancel during the Cool-off Period You will pay Us (in accordance with clause 8) an amount which is in proportion to the services performed until the time when You have communicated Your cancellation of the Contract. Once We have completed the Services You will no longer have a right to cancel under this clause 5.
5.3 If you cancel the Contract, please contact us to discuss the procedure for revoking your nomination with HMRC. You cannot revoke us as your nominee simply by contacting HMRC.
6. Your Acknowledgements and Responsibilities
6.1 By submitting Your Claim to Us You acknowledge and confirm that:
6.1.1 You are lawfully contracting with Us for the Services;
6.1.2 You appoint Us as Your nominee to act on Your behalf to pursue Your Claim and entitle Us to receive notification directly from HMRC regarding details of Your Claim;
6.1.3 You are nominating Us to receive any Refund that We secure on Your behalf in Our capacity as Your nominee;
6.1.4 You understand that Your Claim is a general claim to HMRC and is not a specific claim for a particular refund;
6.1.5 the information provided by You in the Claim Form is true and accurate in all respects;
6.1.6 You have maintained adequate and accurate records and have evidence in support of Your Claim, and that such records and evidence are readily available if requested by Us or HMRC;
6.1.7 You understand that We are not responsible for any other tax assessment that HMRC may pursue; and
6.1.8 You agree to pay Us the amounts set out in, and in accordance with, clause 8 below.
6.2 You also acknowledge that We will pursue Your claim with HMRC to the extent that We are able, using reasonable endeavours and using reasonable resources, however You shall be required to follow-up and assist in any such ways that We may reasonably ask of You from time to time and the ultimate responsibility for pursuing Your claim will rest with You.
7. Complaints and Your Legal Rights
7.1 As a consumer, You have legal rights in relation to services not carried out with reasonable skill and care. Advice about Your legal rights is available from Your local Citizens’ Advice Bureau or Trading Standards office. Nothing in these Terms will affect these legal rights.
8. Price and Payment
8.1 In consideration of Us performing the Services, You will pay Us a fee at the greater of:
• 28% of your Refund (plus VAT on that amount); or
• £35 plus VAT (that is, £42),
(“Our Fees”). If you do not receive a Refund, we will not charge you for the Services. All cheques received will be subject to the above fee structure. At the time of issuing these Terms, VAT is payable at 20% and We will advise You in due course if this rate changes.
8.2 Where HMRC sends Your Refund directly to Us
8.2.1. Any such money will be put in Our dedicated client account and kept separate from Our own account. We will automatically deduct Our Fees and will send You a cheque for the remaining amount of the Refund to the address You provide in Your Claim Form.
8.2.2. If You lose the cheque that We send You, We will issue You with a new one after We have cancelled the original, but this will be subject to a cancellation and reissue processing fee of £30.
8.2.3. Where HMRC sends Your Refund (or any other money due to you) directly to Us in error, when you have not asked us to handle that payment, We reserve the right to deduct an admin fee of £50 before issuing Your cheque to You to cover the costs of investigating and rectifying any such payments.
8.3. If HMRC send Your Refund directly to You:
8.3.1. You shall pay Our Fees within 21 (twenty one) days of receipt of the Refund by You. Any failure to pay Our Fees within the prescribed 21-day period may result in Us pursuing legal action to recover Our Fees.
8.3.2. Where HMRC sends Your Refund directly to You as a result of any claim over which We hold a signed authority to act on Your behalf, We reserve the right to deduct any portion of Our Fees that are outstanding from any future repayment/s. This does not affect Your rights stated elsewhere in this Contract.
8.4. We shall have the right to charge, and You shall pay, interest on the overdue amount (including any interest compounded thereon) at a rate of 4% per annum above HSBC Bank Plc’s then current base rate. The interest shall accrue on a daily basis from the date it was due until the date of actual payment of the overdue amount.
8.5. However, if You dispute any portion of Our Fees in good faith and contact Us to let Us know promptly that You dispute it, interest will not apply on that amount for the period of the dispute.
8.6. In the event that a Refund is due and has been sent to You, You will have 12 (twelve) months from the date of issue to inform Us by way of written correspondence of any outstanding issues or to request a replacement payment. Upon the expiration of this 12-month period, We reserve the right to cancel any issued cheque and retain sole ownership of the entire Refund amount.
9. Our Liability to You
9.1 If We fail to comply with this Contract, We are responsible for loss or damage You suffer that is a foreseeable result of Our breaking this Contract or Our failing to use reasonable care and skill. Loss or damage is foreseeable if either it is obvious that it will happen or if, at the time the Contract was made, both We and You knew it might happen, for example, if You discussed it with Us during the instruction process. We will have no liability to You for any loss of profit, loss of business, business interruption or loss of business opportunity.
9.2 Subject to clause 9.3, Our total liability in contract, tort (including negligence or breach of statutory duty), misrepresentation, restitution or otherwise arising out of or in connection with the Contract shall in all circumstances be limited to the greater of: (i) £500; or (ii) the amount of the Refund received from HMRC.
9.3. We do not exclude or limit in any way Our liability for:
9.3.1. death or personal injury caused by Our negligence;
9.3.2. fraud or fraudulent misrepresentation; or
9.3.3. any other liability to the extent it may not be excluded or limited by law.
10. Data Protection
10.1 The information and documentation You provide Us in connection with Your Claim may constitute Personal Data under the General Data Protection Regulation and/or Data Protection Act 2018 and We will comply with those laws as applicable.
11.1 We will rely on the information and documents provided by You as being true, accurate and complete and We will not check such information except where We are required to do so by law.
11.2. Subject to clause 9 above:
11.2.1. We make no assurance that any Refund at all, or any specific amount of Refund will be obtained by You from HMRC;
11.2.2. We accept no liability for any loss suffered by You in the event that no Refund, or a smaller Refund than anticipated, is received from HMRC; and
11.2.3. any claim by way of consequential damage or loss arising out of or in connection with any act or omission by Us is specifically excluded to the fullest extent permitted by law.
11.3. You are aware that You could, at no cost, pursue Your Claim directly, but notwithstanding this You are choosing to and are nominating Us to provide the Services to You on these Terms.
12. Events Outside Our Control
12.1. We will always endeavour to deliver the Services as agreed but We will not be liable or responsible for any failure to perform, or delay in performance of, any of Our obligations under this Contract that is caused by an event or circumstances outside Our control. In such circumstances We will contact You as soon as reasonably possible to notify You and Our obligations under this Contract will be suspended for the duration of the event outside Our control. If the event outside Our control continues for 4 (four) weeks, We have the right to terminate the Contract between Us without further liability to You (except that We will refund to You any amounts paid in respect of Services not performed at that time).
13. How to Contact Us
13.1 If You have any questions or if You have any complaints, please contact Us. You can contact Us by e-mailing Us at firstname.lastname@example.org.
13.2 If You wish to contact Us in writing, or if any clause in these Terms requires You to give Us notice in writing (for example, to cancel the Contract), You can send this to Us by e-mail or by pre-paid post to Tax Returned Limited at PO Box 68031, London NW4 9JB. We will confirm receipt of this by contacting You in writing. If We have to contact You or give You notice in writing, We will do so by e-mail or by pre-paid post to the address You provide to Us in the Claim Form.
14. How We May Use Your Personal Information
14.1. We will use the personal information You provide to Us to:
14.1.1. provide the Services;
14.1.2. refer You to curated third party providers of services that We do not offer, which We think would benefit You;
14.1.3. process any Refund; and
14.1.4. inform You about similar products or services that We or Our curated third party service providers may provide, or may provide in the future, but You may stop receiving these at any time by contacting Us.
15. Other Important Terms
15.1 We may transfer Our rights and obligations under this Contract to another organisation, and We will always notify You in writing if this happens, but this will not affect Your rights under this Contract. You may only transfer Your rights or Your obligations under this Contract to another person if We agree to this in writing.
15.2. This Contract is between You and Us. No other person shall have any rights to enforce any of its terms.
15.3. Each of the clauses of these Terms operates separately. If any court or relevant authority decides that any of them are unlawful, the remaining clauses will remain in full force and effect.
15.4. These Terms constitute the entire agreement between You and Us and supersede and extinguish all previous drafts, agreements, arrangements and understandings between You and Us, whether written or oral, relating to their subject matter.
15.5. If We fail to insist that You perform any of Your obligations under this Contract, or if We do not enforce Our rights against You, or if We delay in doing so, that will not mean that We have waived Our rights against You and will not mean that You do not have to comply with those obligations. If We do waive a default by You, We will only do so in writing, and that will not mean that We will automatically waive any later default by You.
15.6. These Terms are governed by English law. You and We both agree to submit to the exclusive jurisdiction of the English courts. However, if You are a resident of Northern Ireland You may also bring proceedings in Northern Ireland, if You are a resident of Wales You may also bring proceedings in Wales and if You are a resident of Scotland You may also bring proceedings in Scotland.
15.7. Alternative dispute resolution is a process where an independent body considers the facts of a dispute and seeks to resolve it, without You having to go to court. If You are not happy with how We have handled any complaint, You may want to contact an alternative dispute resolution provider but we are not obliged to enter into any alternative dispute resolution. If You are not satisfied with the outcome of any complaint You can still bring legal proceedings. In addition, please note that You can submit a dispute to the European Commission Online Dispute Resolution platform.
Model Cancellation Form
(Complete and return this form only if You wish to withdraw from the Contract)
To Tax Returned Limited, PO Box 68031, London NW4 9JB, email@example.com.
I/We [*] hereby give notice that I/We [*] cancel my/our [*] contract for the supply of the following service [*], ordered on [*].
Name of consumer(s):
Address of consumer(s):
Signature of consumer(s) (only if this form is notified on paper):
[*] Delete as appropriate
Version 1.4 – 02.12.18