Version 4 effective 23/04/2019
These are the current 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 (and, where applicable, to prepare, file and pursue such claim on Your behalf), and also on which you appoint us to act as your tax agent on an ongoing basis by signing our Tax Agent Authority. If You download or use the App You will be bound by the terms of Our end user licence agreement from time to time, which will be made available to You on downloading or first using the App; if You do not agree to the terms of the end user licence agreement You should not install or use the App.
“We” “Our” and “Us” are Tax Returned Limited, a company registered in England and Wales with company number 08828062, and Our registered office is 207 Regent Street, 3rd Floor, London, England, W1B 3HH. Our postal address is PO Box 68031, London NW4 9JB. If You need to contact Us, please see clause 12 for details. Our registered VAT number is 193002142.
Please ensure that You read these Terms carefully. You must always check that: (a) the details on Your Online Application, Claim Form/s, Expense Form/s and/or Tax Return/s are complete and accurate, before You submit them; and (b) any details You supply in respect of any other services We offer, 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:
App an official Tax Returned Limited application available on the Google Play store and the Apple App store, through which the user may sign up to the Services and/or access some of the data that We hold relating to the user.
Claim a claim You make 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/or tax coding errors, through the Services;
Claim Form a paper form that we send You in the post containing the details of Your Online Application, which must be completed and signed in order for Us to receive a Refund from HMRC on Your behalf;
Claim Pack the Claim Form/s and Tax Agent Authority that are sent out to You in the post for Your completion and signature;
Claim Period the tax years as printed on Your Claim Form/s;
Contract has the meaning given at clause 2.1 below;
Expense Form an online form for Your completion, detailing Your work mileage and expenses on which You are claiming tax relief;
Online Application an online form which You complete on Our Website or App setting out Your information and the details of Your Claim;
PAYE Services the services that We may provide to You to assess Your Claim and, where applicable, to prepare and file a Claim Form and pursue the Claim on Your behalf;
Refund any and all monies received or receivable by You from HMRC in connection with a Claim;
Self-Assessment Services the services that We may provide to You to prepare and file, whether electronically or by post, Your self-assessment Tax Return/s and, if relevant, to make a Claim for a Refund;
Services the PAYE Services, the Self-Assessment Services and/or other tax reclaim services we may offer from time to time (including, but not limited to, claims relating to uniforms, mileage, expenses, marriage allowance, pensions and/or overpayment of tax), as appropriate;
Tax Agent an authorised agent with whom HMRC will communicate (using any means of communication including digital) and discuss details relating to the relevant taxpayer on an ongoing basis;
Tax Agent Authority an official HMRC form (64-8 “Authorising Your Agent”), by which you can authorise Us to act as Your Tax Agent;
Tax Return an SA100 form that is sent to HMRC, either in print or digitally, when completing a self-assessment tax return;
Tax Return Approval Form an online form in which You review any pre-prepared Tax Return/s and, if accurate, instruct Us to file it on Your behalf;
Website www.taxreturned.co.uk or such other website as We may advise to You in writing from time to time; and
You/Your means any user who completes the Online Application or any other form referenced in these Terms.
- APPOINTMENT AND INSTRUCTION
2.1 When You submit Your Online Application to Us on Our Website or App by pressing “Submit”, or if you approve a Tax Return and confirm acceptance of our current Terms, the version of these Terms in force (as made available via the Website and/or App or referenced in the Tax Return Approval Form) at the time of submitting your Claim 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 any 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 You do not accept Our Terms, You should not submit a Claim and We will not be able to act for You.
2.2 By signing and returning a Claim Form, You appoint Us as Your nominee to pursue Your Claim and to provide the relevant Services to You. By signing and returning a Tax Agent Authority, You authorise Us to act as Your Tax Agent.
2.3 Your appointment of Us is on an exclusive basis and You agree that You shall not, without Our prior consent in writing (which will not be unreasonably withheld):
2.3.1 appoint another nominee to represent You in pursuing a tax claim to HMRC on Your behalf;
2.3.2 contact HMRC yourself to claim any Refund You have asked Us to pursue; or
2.3.3 take any steps that could adversely affect or delay Our pursuance of Your Claim.
You acknowledge that if You appoint Us to act as Your Tax Agent We will be registered with HMRC as Your Tax Agent until such time as You formally notify HMRC to cancel that arrangement, even if any Claim We are handling has been resolved. If You cancel or change Our authority to act as Your Tax Agent We may not be able to continue or commence any Services in such circumstances and We reserve the right to stop acting for You.
2.4 If You appoint Us as Your Tax Agent, we will provide the following services in each tax year:
2.4.1 We shall contact You with a link to Our Website, to remind You to ensure that You are paying the correct amount of tax and to offer You Our Services in respect of the relevant tax year.
2.4.2 We will use the latest technology available from HMRC, such as the Making Tax Digital API’s, to try and determine if You have paid too much tax and we may contact You to request further information.
2.4.3 When we gain access to information from HMRC that indicates that You have overpaid tax, and if we are able to offer You the Self-Assessment Services, We will prepare a Tax Return for You and send it to You for Your approval.
2.4.4 Where HMRC grant Us access to a breakdown of the tax that You have paid and, upon review, we notice that potential job expenses have not been claimed, we will send You a link to an Expense Form that will allow You to attempt to claim back such job expenses (subject to You being able to provide the relevant details).
2.4.5 Where we learn from HMRC that You are required by the self-assessment system to file a Tax Return, We may contact You to let You know about Your obligation to file Your Tax Return and to discuss how we are able to assist.
2.5 Part of any Claim Form and Tax Return will include a section where You will be asked to confirm that You agree to assign to Us the right to receive the Refund on Your behalf; We cannot provide the relevant Services if You do not give this confirmation.
2.6 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.
2.7 You acknowledge that We can only act for individuals due to pay tax within the United Kingdom and We have no responsibility in connection with any tax obligations to which you may be subject in any other jurisdiction.
3 SUBMITTING YOUR CLAIM
3.2 You must review the contents of Your Claim Pack and make any necessary changes to the details. You should then sign the Claim Form and Tax Agent Authority and return them to Us using the freepost return envelope provided. We can only submit Your Claim to HMRC and act as Your Tax Agent once We have received an original signed copy of the documents contained within the Claim Pack. If You are a making a claim that involves providing details relating to Your spouse/civil partner, We will send information for them to explain how We will process their data; if in certain circumstances We require consent to use any aspects of personal data relating to Your spouse/civil partner We will request that consent from them directly and if they do not consent to Our proposed use of their personal data We will be unable to process any Claim relating to marriage allowance or other rebates reliant on such information.
3.3 Once We have received the signed hard copy Claim Form, signed consent form from Your spouse/civil partner (if applicable) and Tax Agent Authority We will, at Our sole discretion, carry out an initial assessment of the viability of Your Claim on the basis of the information and documents You provide Us. This assessment is for Our internal use only.
3.4 We shall, following Our internal assessment, be entitled by notice in writing to You to confirm that We cannot provide the Services to You and that We will terminate this Contract immediately without any obligation to provide reasons for such termination. If we decide to pursue Your Claim that decision shall not be construed by You or any third party as being indicative of the likely success of Your Claim; equally, where We terminate or refuse to provide the Services this is not indicative of the strength of any Claim.
4 YOUR CLAIM
4.1 We shall use reasonable endeavours to pursue Your Claim 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 and HMRC may refuse to process any Claim. We will not be liable for any delay in, or non-performance of, the Services where You (or Your spouse/civil partner) have not provided this information to Us or HMRC after being asked to do so, or where We cease to pursue Your claim as explained above. You may lose Your right to a Refund if You do not accurately provide all information required in connection with any Claim.
4.3 We take no responsibility for returning any documents that You submit in support of Your Claim. You should retain copies of any such documents for Your own records.
4.4 Where we identify that it may be beneficial to process Your Claim via a Tax Return, or where HMRC require You to file a Tax Return, We may prepare a Tax Return for You for each of the relevant tax years and send it to You for approval via the Tax Return Approval Form.
4.5 When You submit the Tax Return Approval Form, We will perform an anti-money laundering check using the information that You have provided to Us. If the check fails, We will inform You of this and contact You for further information, and We reserve the right not to perform the Self-Assessment Services until We receive sufficient proof of identity. We may also conduct such checks in relation to Your spouse/civil partner if their information is relevant to Your Claim.
4.6 Once You have passed Our anti-money laundering check, we shall file the Tax Return/s that You have approved with HMRC, either digitally or by post.
4.7 Where applicable, You may be provided with a link to an online Expense Form where You can add additional expenses to Your Claim. By submitting this form to Us, You confirm that the details that You have entered are accurate and that You are requesting that We forward those details on to HMRC and/or include them in Your Tax Return.
4.8 Where Your Tax Return contains expenses information that appears inaccurate, and fails Our internal audit, We reserve the right not to file the Tax Return and will contact You requesting additional information.
4.9 We will not be liable for any penalties that HMRC may issue for late or inaccurate filings except to the extent that We have caused the delay or inaccuracy by Our negligence.
5 YOUR RIGHT TO CANCEL
5.1 Before We begin to provide the Services, You have the following rights to cancel this Contract. 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 Online Application on Our Website or App (“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 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 for Us to act on Your behalf and/or Our appointment as Your Tax Agent. You cannot revoke Us as Your nominee simply by contacting HMRC.
6 YOUR ACKNOWLEDGEMENTS AND RESPONSIBILITIES
6.1 By submitting a Claim to Us You acknowledge and confirm that:
6.1.1 You wish to enter into a binding contract with Us for the Services and You know of no reason why You may not be able to enter into such contract;
6.1.2 You appoint Us as Your nominee and, if applicable, Your Tax Agent to act on Your behalf to pursue Your Claim and to receive notification directly from HMRC regarding details of Your tax affairs;
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 in respect of the Claim Period and is not a specific claim for a particular refund;
6.1.5 as long as We are Your Tax Agent, when HMRC provide Us with information indicating that You have paid too much tax, We may contact You with the relevant forms to help You claim any available rebate;
6.1.6 the information provided by You in the Claim Pack is true and accurate in all respects;
6.1.7 where You are using the Self-Assessment Services, You have received a copy of the Tax Return We have prepared and approve the information on that form as being correct and complete to the best of Your knowledge and belief;
6.1.8 You have maintained adequate and accurate records and have evidence in support of Your Claim, and such records and evidence are readily available if requested by Us or HMRC;
6.1.9 You understand that We are not responsible for any tax assessment or debt that HMRC may pursue; and
6.1.10 You will 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.
6.3 We will remain Your Tax Agent even after the relevant Claim Period expires. As such, HMRC will provide Us with information (either digitally or in hard copy), about which we may choose to contact You to assist You with a further claim (see clause 2.4 above). You can always contact Us and arrange for Us to stop acting as Your Tax Agent but if any Claim is in progress when You do so We may no longer be able to act for 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 any Services, You will pay Us a fee as follows:
8.1.1 in respect of each Claim pursuant to PAYE Services, the greater of:
• 28% of Your Refund (plus VAT on that amount); or
• £35 plus VAT (that is, £42); and
8.1.2 in respect of each Claim pursuant to Self-Assessment Services, the greater of:
• 28% of Your Refund (plus VAT on that amount); or
• £35 plus VAT (that is, £42) where You were not required to file a Tax Return for the relevant tax year, or £99 plus VAT (that is, £118.80) where HMRC required You to file a Tax Return for the relevant tax year,
together, “Our Fees”.
8.2 If You do not receive a Refund, we will not charge You for the Services in connection with the relevant Claim. At the time of issuing these Terms, VAT is payable at 20% and We will advise You in due course if this rate changes.
8.3 Where HMRC send Your Refund directly to Us:
8.3.1 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 Online Application.
8.3.2 If You lose the cheque that We send You, We will issue You with a new cheque after We have cancelled the original, but this will be subject to a cancellation and reissue processing fee of up to £30 to cover Our administrative costs and bank charges.
8.3.3 Where HMRC send 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 up to £50 before issuing Your cheque to You to cover the costs of investigating and rectifying any such payments.
8.3.4 Where You ask Us to transfer Your Refund internationally, We reserve the right to deduct a £50 processing fee to cover Our administrative costs and bank charges.
8.4 If HMRC send Your Refund directly to You:
8.4.1 You shall pay Our Fees by cheque, credit card, PayPal or BACS within 21 (twenty one) days of Your receipt of the Refund. If You do not pay Our Fees within this period We may take legal action to recover Our Fees.
8.4.2 We reserve the right to deduct any portion of Our Fees that are outstanding from any future Refunds paid to Us by HMRC. This does not affect Your rights stated elsewhere in this Contract.
8.5 We shall have the right to charge, and You shall pay, interest on any overdue amount 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. You must pay Us interest together with any overdue amount. However, if You dispute any portion of Our Fees in good faith and contact Us promptly to let Us know 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 We have sent this to You, You will have 12 (twelve) months from the date of Us issuing that cheque to inform Us in writing of any outstanding issues or to request a replacement payment. Once this 12-month period has expired, We will not investigate further enquiries regarding historic matters and We reserve the right to cancel any issued cheque and retain sole ownership of the entire Refund amount. You must notify us as soon as possible of any change of address to reduce the risk of a cheque failing to reach You.
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 in respect of the relevant Claim.
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.
10.1 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.
10.2 Subject to clause 9 above:
10.2.1 We make no assurance that any Refund at all, or any specific amount of Refund, will be obtained from HMRC;
10.2.2 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
10.2.3 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.
10.3 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 relevant Services to You on the basis of these Terms.
11 EVENTS OUTSIDE OUR CONTROL
11.1 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).
12 HOW TO CONTACT US
12.1 If You have any questions or if You have any complaints, please contact Us.
12.2 If You wish to contact Us, or if any clause in these Terms requires You to give Us notice in writing, You can send this to Us by e-mail at firstname.lastname@example.org or by pre-paid post to Tax Returned Limited at PO Box 68031, London NW4 9JB. We will confirm receipt 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 Online Application (or any other address You have notified to Us subsequently).
13 HOW WE MAY USE YOUR PERSONAL INFORMATION
13.1 The information and documentation You or Your spouse/civil partner provide Us in connection with Your Claim may constitute personal data under the General Data Protection Regulation (EU) 2016/679 and/or the Data Protection Act 2018 and We will comply with those laws as applicable.
13.2 As part of providing the Services to You, We may pass on personal information relating to You or Your spouse/civil partner to HMRC to the extent We are legally obliged to do so or to the extent otherwise required to complete the Services.
13.3 We will use the personal information You provide to:
13.3.1 provide the Services as described in these Terms, including to process any Refund; and
13.3.2 comply with any legal obligations we have to HMRC.
14 OTHER IMPORTANT TERMS
14.1 We may transfer Our rights and obligations under a 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 a Contract to another person if We agree to this in writing.
14.2 This Contract is between You and Us. No other person shall have any rights to enforce any of its terms.
14.3 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.
14.4 Each Contract constitutes the entire agreement between You and Us and supersedes and extinguishes all previous drafts, agreements, arrangements and understandings between You and Us, whether written or oral, relating to its subject matter.
14.5 If We fail to insist that You perform any of Your obligations under the 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.
14.6 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.
14.7 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 ……………………………………………, as detailed in the online application(s) made on ………………………………………..[insert date].
Name of consumer(s):
Address of consumer(s):
Signature of consumer(s) (only if this form is notified on paper):
[*] Delete as appropriate