Terms & Conditions -

Terms and Conditions

Version 7 effective 01/01/2022

These are the Terms and Conditions of your contract with Tax Returned Limited. In these Terms:

we” “our” and “us” refers to Tax Returned Limited. We set out our contact details in Paragraph 20.

you” and “your” refers to any person who has accepted these Terms.
Please read these Terms carefully.

Contents:

1. Definitions
2. Contract
3. PAYE Claims
4. Self-Assessment Claims
5. Our Estimate Page
6. The Tax Agent Authority
7. The Deed of Assignment
8. Your Acknowledgements and Responsibilities
9. Our Responsibilities
10. Fees
11. Our Liability
12. Events Outside Our Control
13. Data Protection
14. Cancellation and Termination
15. Transfer of Rights
16. Survival Clauses
17. Entire Agreement
18. Jurisdiction
19. Complaints and Your Legal Rights
20. Our Contact Details

1. Definitions

1.1 In these Terms, when the following words begin with a capital letter, they shall mean:

i. Allowance: an amount of income that is tax-free.
ii. Application: the “Tax Rebate Calculator” form which you complete on the Website to provide us with the information we need to offer our Services.
iii. Claim: a claim for a tax refund that we submit to HMRC on your behalf.
iv. Claim Form: the “P87 Tax Claim Deed of Assignment” form which includes your Claim and a Deed of Assignment.
v. Claim Pack: a Claim Form and a Tax Agent Authority form.
vi. Claim Period: the tax years listed on your Claim Form.
vii. Confirmation: the action that forms a contract between the parties.
viii. Contract: a binding legal agreement between you and us that is subject to these Terms.
ix. Cooling-Off Period: a 14-day period commencing on the day following your Confirmation, during which you have the contractual right to cancel the Contract.
x. Deed of Assignment: a form that transfers to us the right to receive all refunds from HMRC on your behalf for the tax years specified on the form.
xi. Digital Tax Records: digital services offered by HMRC which allow the user to view and manage a person’s tax information online.
xii. Fees: the fees (including any applicable VAT) that we charge for performing the Services.
xiii. HMRC: Her Majesty’s Revenue Customs
xiv. Refund: money you may be owed by HMRC for overpaid tax.
xv. Services: services or matters we specify in these Terms that we will undertake (including, without limitation, the submission of a Tax Agent Authority, Tax Return, or Claim Form to HMRC, and tax agent services including but not limited to the annual tax review).
xvi. Tax Agent: a person or organisation whom you authorise to discuss your tax affairs with HMRC on an ongoing basis.
xvii. Tax Agent Authority: an official HMRC form (Form 64-8 “Authorising Your Agent”) authorising us as your Tax Agent that we submit to HMRC on your behalf.
xviii. Tax Return: a SA100 form used in a self-assessment tax return
xix. VAT: a value-added tax of 20% (figure correct at the effective date of these Terms listed at the start of this document).
xx. Website: the taxreturned.co.uk domain available on desktop or mobile.

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2. Contract

2.1 When a Contract is created: A Contract will be created each time you accept our Terms and press the “Submit” button on the Website to:

i. complete an Application;
ii. or approve a Tax Return.

2.2 What is considered a Confirmation: The actions set out in Paragraph 2.1 are in each case known as your Confirmation.

2.3 What a Confirmation is not: The Confirmation of a Contract does not constitute agreement by us to submit a Claim to HMRC except in accordance with these Terms.

2.4 A binding agreement: Upon the Confirmation of a Contract, both you and we will be bound by these Terms, and we will commence the relevant processes outlined in Paragraphs 3 and 4.

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3. PAYE Claims

3.1 Who this applies to: This Paragraph 3 applies to anybody who completes a Confirmation under Paragraph 2.1(i).

3.2 The Claim Pack: After pressing the “Submit” button on the Website, we will automatically generate a Claim Pack which will be presented to you to apply your signature digitally:

i. You must check the details in the Claim Pack and contact us to correct any incorrect information.
ii. You must sign a Claim Form for us to process your Claim.
iii. We can process your Claim with a signed digital or a signed physical Claim Pack as set out in Paragraph 3.3 below.

3.3 Physical version of the Claim Pack: If you do not digitally sign your Claim Pack within two weeks of your Application:

i. We will send a physical version of your Claim Pack to your postal address.
ii. If you subsequently sign your Claim Pack digitally (after we have sent a physical version to your address) we may proceed with the digitally signed version and will not require the physically signed version to submit a Claim to HMRC on your behalf.

3.4 Our assessment of your Claim: Once we receive a signed Claim Form, we will assess your Claim to determine whether we will pursue your Claim and submit it to HMRC. This assessment is for internal use only and uses several automated methods to assess your Claim.

3.5 Digital Tax Records: We will request that you grant us access to your Digital Tax Records to assist us with the assessment described in Paragraph 3.4 above. If you grant us access to your Digital Tax Records:

i. We will also use this to investigate whether you are eligible to claim any further expenses. If you are eligible, we may contact you with a link to submit these additional expenses as described in Paragraph 3.8 below.
ii. We may perform an annual check for overpaid tax for the duration of your Contract and may contact you by phone/SMS/email regarding this.

3.6 If we can’t access your Digital Tax Records: If you do not grant us access to your Digital Tax Records, we will not be able to provide an annual update on your tax account although we may still be able to contact you with a link to submit additional expenses.

3.7 Alternative methods of assessing your Claim: If you do not give us access to your Digital Tax Records, we may use alternative methods (including automated decision making) to perform our assessment. Please see our Privacy Policy for more information.

3.8 Submitting additional expenses relating to your claim: After completing our assessment of your Claim, we may ask you to provide details of additional expenses/allowances that you may be due such as mileage or tools.

3.9 Our decision to submit your Claim: We will submit your Claim if it satisfies our assessment parameters. However, a decision to submit your Claim is not a guarantee of a Refund or a specific Refund amount being received from HMRC.

3.10 Our decision not to submit your Claim: If we decide not to submit your Claim, we may write to you and inform you of this decision. A decision not to submit your Claim is not indicative of any potential outcome should you choose to submit a claim to HMRC independently.

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4. Self-Assessment Claims

4.1.Who this applies to: This Paragraph 4 will only apply to you if you have a Unique Taxpayer Reference number.

4.2. Accessing your Self-Assessment records: If you have a Unique Taxpayer Reference number and we submit a Tax Agent Authority to HMRC, HMRC will give us access to your Self-Assessment records.

4.3. Preparing and approving a Tax Return: If we believe that you may benefit from filing a Tax Return, we may:

i. prepare a draft Tax Return.
ii. contact you and ask that you review and add any applicable income and expenses to that Tax Return.
iii. ask you to approve the Tax Return under Paragraph 2.1(ii), for submission to HMRC pending our final assessment. If you do not approve the Tax Return, we will be unable to submit it to HMRC.

4.4. Making changes to your draft Tax Return: If you notice any errors or wish to make any changes to your draft Tax Return, you must contact us and request that we amend it accordingly.

4.5. Our final assessment of your draft Tax Return: If you approve a Tax Return as per Paragraph 2.1(ii), we will perform a final assessment before we submit it to HMRC. If we are not satisfied with the details on your Tax Return, we reserve the right not to submit it to HMRC. This is not indicative of any potential outcome should you submit it to HMRC independently.

4.6. No obligation to approve or submit any Tax Returns: You are not obliged to approve any Tax Returns we prepare for you as part of the process outlined in Paragraph 4.3

4.7. Our decision not to submit a Tax Return: After reviewing your Self-Assessment records or after making a final assessment under Paragraph 4.5 above, we may decide not to submit a Tax Return on your behalf. Our decision not to submit a Tax Return is in no way indicative of whether you have a requirement to file a Tax Return with HMRC for the relevant tax years.

4.8. No liability for additional outstanding Tax Returns: If we submit a Tax Return to HMRC on your behalf, we assume no liability for any other outstanding Tax Returns which you may be required to file, where we reasonably believe that HMRC has also contacted you directly to inform you of your requirement to file.

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5. Our Estimate Page

5.1 Our Estimate: During your Application, we will provide you with an ‘Estimate’ which is the amount that we believe you may be eligible to receive from HMRC. This amount:

i. is based on the average refund achieved for our clients in the last completed tax year plus any additional allowances that you may be due
ii. is not a guarantee that you will receive this as a Refund from HMRC should you complete your Application and we decide to submit your Claim to HMRC.

5.2 No liability for a smaller Refund: We are not liable if a Refund received from HMRC is lower than the figure provided on the Estimate page of the Application.

5.3 Spending the Refund before it arrives: We strongly advise you not to make any financial arrangements or commitments based on the figure shown on the Estimate page

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6. The Tax Agent Authority

6.1 Signing the Tax Agent Authority: If you sign the Tax Agent Authority, we will:

i. Act as your sole Tax Agent until the Tax Agent Authority is replaced or removed.
ii. Receive and process correspondence regarding your tax details from HMRC.
iii. Receive and process your tax data from HMRC through digital means.
iv. Correspond with HMRC on your behalf to resolve issues related to your Claim.

6.2 Submitting the Tax Agent Authority: We may submit your signed Tax Agent Authority to HMRC independently of submitting a Claim Form in order to help our assessment of your Claim and streamline the Claim process

6.3 Submitting a Claim without a Tax Agent Authority: We may still submit your Claim if we receive a signed Claim Form but not a signed Tax Agent Authority.

6.4 Removing the Tax Agent Authority: You may terminate or request that we terminate the Tax Agent Authority at any time. However, this may affect our ability to manage your Claim(s) as we will no longer be able to communicate with HMRC to discuss your Claim(s) and address any issues that may arise.

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7. The Deed of Assignment

7.1 Signing the Deed of Assignment: By signing the Deed of Assignment, we will receive any Refund that you are due from HMRC relating to the Claim Period and deduct applicable Fees before sending the balance to you by bank transfer or cheque.

7.2 Receiving unrelated Refunds due to the Deed of Assignment: If you query a Refund that we have received from HMRC, and we can verify that:

i. this Refund was not triggered by the Claim we filed on your behalf and,
ii. no errors have been made by HMRC

we will forward this to you by cheque or bank transfer and a small administration fee may apply.

7.3 Removing the Deed of Assignment: The Deed of Assignment can only be removed by mutual consent (i.e., both of us agree to remove it). This is usually done by sending a letter to HMRC signed by both of us, requesting that it be removed. We will send you a letter to begin the process of removing the Deed of Assignment if:

i. you contact us to request that we do so and
ii. we are satisfied that we have received a final outcome from HMRC for all of the years relating to your Claim.

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8. Your Acknowledgements and Responsibilities

8.1 Your acknowledgements and responsibilities: You acknowledge at the time of entering and for the duration of the Contract with us that:

i. you wish for us to perform the Services.
ii. you are not aware of any reason you cannot enter the Contract.
iii. all information you provide to us is true, accurate, and complete.
iv. you are solely responsible for verifying your eligibility for any expenses or allowances detailed in a Claim.
v. all Claims will result in a reconciliation being performed by HMRC on your tax records for the Claim Period and all Refunds triggered by a reconciliation will be subject to the Fees described in Paragraph 10 below.
vi. if you do not sign the Claim Form we will be unable to submit your Claim to HMRC.

8.2 Keeping us informed of any changes to your details: You will inform us without undue delay if any of your personal details change (such as your name or address) and you acknowledge that failing to do so may affect your Refund or our ability to make payments to you.

8.3 Requests for information: You will respond promptly to any queries or information requests from us or HMRC that are related to your Claim. If you fail to do so, your Claim may be unsuccessful, or we may be unable to perform the Services.

8.4 Actions that may delay or affect your Claim: Some actions you take may adversely affect or delay your Claim including:

i. appointing another Tax Agent to act on your behalf
ii. contacting HMRC directly to request any Refund related to your Claim

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9. Our Responsibilities

9.1 Standards: We will perform the Services with reasonable care and skill.

9.2 Timescales: We will use reasonable resources to perform the Services in a timely manner.

9.3 Who we can claim for: We only claim overpaid tax in the UK, and we assume no responsibility for any of your tax obligations in other jurisdictions.

9.4 Anti-money laundering checks: We may undertake financial crime checks relating to you or your Claim. If you or your Claim fail any such check, we may seek more information from you. We may be unable to perform the Services until you successfully pass these checks

9.5 Original documents: We take no responsibility for returning documents that you submit in support of a Claim. Please refer to our Data Retention Policy for more information on how we will process your documents.

9.6 Late or inaccurate filings: We will not be liable for any penalties that HMRC may issue for delayed or inaccurate filings except to the extent that we have negligently caused the delay or inaccuracy.

9.7 HMRC fines or penalties: We take no responsibility for informing you of any fines or penalties set by HMRC where we reasonably believe that HMRC has also contacted you directly to inform you of this.

9.8 HMRC action: We are not responsible for any tax assessment or debt that HMRC may pursue.

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10. Fees

10.1 No win, no fee: If you are not due a Refund, we will not charge a fee for the Services

10.2 Our fees: If you are due a Refund, we will charge you a fee that is the greater of:

(a) 28% (+VAT) (which is 33.6% at the current rate of VAT) of your Refund; or
(b) £50 (+VAT), which is £60 at the current rate of VAT.

10.3 Refund below our minimum fee: If your Refund is less than £60, our Fees will be limited to the amount of your Refund.

10.4 Multiple refunds: If we receive more than one Refund on your behalf in a 12-month period (from 6th April to 5th April), we will calculate our Fees based on the cumulative value of Refunds received on your behalf during that period.

10.5 HMRC sends the Refund to us: When HMRC sends a Refund directly to us we deduct our Fees and send you a cheque for the balance of your Refund to the address provided in your Application.

10.6 HMRC sends the Refund to you or a third party: If HMRC incorrectly sends a Refund directly to you or a third party, we will:

i. contact HMRC and ask that the Refund is reissued to us in accordance with the Deed of Assignment; or
ii. send you an invoice for our Fees.

10.7 Fees for a Claim submitted to HMRC before cancellation/termination: Fees will still apply to any Claim submitted to HMRC before the cancellation or termination of a Contract.

10.8 Unrelated Refund administration fee: In the event of an unrelated Refund as set out in Paragraph 7.2 above, an administration fee of up to £96 (including VAT) may be applied to cover our costs in establishing the cause of the Refund and processing the payment to you.

10.9 Replacement payment fee: If you request a replacement payment, we will cancel the original cheque (if already issued) and reissue the payment to you. This may be subject to an administration fee of up to £36 (including VAT) to cover our costs including bank charges.

10.10 International payments: If you ask us to transfer any monies outside the UK, we may charge an administration fee of up to £60 (including VAT) to cover our costs including bank charges.

10.11 Recovery of unpaid Fees: We may take steps, including but not limited to legal action, to recover any unpaid Fees. This may include deducting any outstanding Fees from future Refunds received from HMRC on your behalf.

10.12 Verification and identity checks: We may perform security checks before sending you a payment, including requesting photo ID and proof of address to verify your identity and/or the identity of any nominated recipients.

10.13 Issues with your Refund or cheque: You have 12 months from the date we issue a cheque to notify us in writing of any issues relating to your Refund or request a replacement cheque. If you fail to contact us within that time, we may be unable to review your issue or reissue your cheque.

10.14 Uncashed cheques: We reserve the right to cancel any cheque that remains uncashed 12 months from the date of issue and retain the entire Refund amount.

10.15 Interest: We shall have the right to charge interest on any amount overdue to us at a rate of 4% per annum above HSBC Bank Plc’s then current base rate of interest. The interest will accrue daily from the payment due date 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.

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11. Our Liability

11.1 What we are liable for: If we fail to comply with these Terms, we will be responsible for reasonable loss or damage which you suffer if it is a foreseeable result of that failure. Loss or damage is foreseeable if either it is obvious that it will happen or if both parties knew it was a reasonable possibility when they entered the Contract.

11.2 What we are not liable for: We will have no liability to you for any loss of profit, loss of business, business interruption, or loss of business opportunity related to our Services.

11.3 No liability for consequential damage or loss: We accept no liability for any consequential damage or loss arising from or in connection with any act or omission by us.

11.4 What we are liable for with no limits or exclusions: Notwithstanding Paragraphs 11.2 and 11.3 above and 11.5 below, we do not seek to exclude or limit our liability where such liability cannot be excluded or limited by law.

11.5 Limits of our liability: Subject to Paragraph 11.4, our total liability for any claim you have against us in connection with the Contract or otherwise (e.g. tort, misrepresentation, or restitution) shall in all circumstances be limited to the greater of:

i. £500; or
ii. the amount of your Refund.

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12. Events Outside Our Control

12.1 We are not liable for events or circumstances outside our control: We will not be liable or responsible for any failure or delay in performing our obligations under these Terms if this was caused by an event or circumstances outside our control. We will notify you as soon as reasonably possible if this happens.

12.2 Suspension of our obligations: If an event or circumstances outside our control occurs, our obligations under the Contract will be suspended while the situation is ongoing.

12.3 Termination of the Contract: If after 90 days we remain unable to perform our obligations, we reserve the right to terminate the Contract in writing without incurring liability.

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13. Data Protection

13.1 Data law: Information and documentation you provide to us to enable us to perform the Services may constitute personal data under the Data Protection Act 2018. We will comply with the law as applicable.

13.2 Passing your information to HMRC: We may pass your personal data to HMRC to perform the Services or to the extent we are legally obliged to do so.

13.3 Our Privacy Policy: We refer you to our Privacy Policy on the Website, which sets out how we process your personal data, how you may contact us regarding our processing and how to request erasure of your personal data.

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14. Cancellation and Termination

14.1 When your Contract automatically terminates: The Contract automatically terminates four years after your Confirmation.

14.2 Contract terminates with no signed Claim Form: If within two years of giving a Confirmation under Paragraph 2.1(i) you do not return a signed Claim Form, that Contract will automatically terminate.

14.3 Contract termination following an erasure request: If you exercise your right to request erasure, we will terminate the Contract. Please see our Privacy Policy for further details on your right to erasure.

14.4 Cancelling the Contract during the Cooling-Off Period: You have the right to cancel the Contract in any circumstances without any penalty or fees during the Cooling-Off Period.

14.5 Cancelling the Contract after the Cooling-Off Period: If you request to cancel the Contract after the Cooling-Off Period, we will terminate the Contract.

14.6 Cancelling the Contract by post: If you write to us by post to cancel your contract, the effective cancellation date will be deemed to be the date we process your letter into our system, not the date you wrote or sent the letter (unless you supply us with proof of postage from the Post Office).

14.7 Our rights to terminate the Contract: We reserve the right to terminate the Contract at any time by giving you notice in writing, if:

i. we discover or reasonably believe that you are using the Services fraudulently or with the intent to commit fraud or any other illegal activity.
ii. we discover or reasonably believe that a court in England or any other part of the United Kingdom has convicted you of a crime other than a motoring offence.
iii. we discover that you have breached any of the Terms of the Contract.
iv. you fail a financial crime check that we perform on you or your Claim.
v. you refuse to assist us in performing the Services whether or not this constitutes a breach of Paragraph 8.2 or 8.3.
vi. you threaten or abuse any member or associate of Tax Returned Limited by way of oral or written communication.

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15. Transfer of Rights

15.1 How we can transfer our rights: We may transfer our rights and obligations under the Contract a third party. We will notify you in writing if this happens, and this will not affect your rights under the Contract.

15.2 How you can transfer your rights: You may only transfer your rights and obligations under the Contract to a third party with our prior written consent.

15.3 Third party rights: No third party shall have any rights under the Contract unless we have given prior written consent.

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16. Survival Clauses

16.1 Separate paragraphs: Each of the paragraphs in these Terms operates independently. If a court or relevant authority deems any of them unlawful, the remaining clauses will remain in full force and effect.
16.2 Paragraphs that survive termination of the Contract: Paragraphs 1 (Definitions), 6 (Tax Agent Authority), 9.6-9.8 (Penalties), 10 (Fees), 11 (Liability), 12 (Events Outside Our Control), 13, (Data Protection), 15 (Transfer of Rights), 16 (Survival Clauses), 17 (Entire Agreement), 18 (Jurisdiction) and 19 (Complaints and Your Legal Rights) survive the termination of the Contract for whatever reason. The termination of the Contract does not prejudice any rights or remedies that were available to either party prior to the termination of the Contract.

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17. Entire Agreement

17.1 These are the only Terms that apply: These Terms constitute the entire agreement between the parties and supersede all previous versions, as well as any other written or oral agreements, arrangements, and understandings regarding their subject matter.
17.2 Not enforcing rights but doing it later: 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 wiall 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 ever do actually waive our rights because you have or haven’t done something, we will only ever do this in writing (and that does not mean that we will automatically waive our rights if you do something wrong later).

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18. Jurisdiction

18.1 Governing law and jurisdiction: These Terms and the Contract are governed by English law. Both parties agree to submit to the exclusive jurisdiction of the English courts.
18.2 Resolving disputes in court: Legal proceedings in respect of a Contract may be brought in the English courts. If you live in Scotland, you can bring legal proceedings in respect of a Contract in either the Scottish or the English courts. If you live in Northern Ireland, you can bring legal proceedings in respect of a Contract in either the Northern Irish or the English courts.

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19. Complaints and Your Legal Rights

19.1 Your right to make a complaint: If you are unhappy with the Services, you have the right to make a complaint. You can do this by emailing: complaints@taxreturned.co.uk or by writing to us at the address set out in Paragraph 20.
19.2 Escalating your complaint: If you are unhappy with how we have handled your complaint, you have the right to request that your complaint is escalated to a manager who will review your complaint and the way it has been handled. Alternatively, you can contact an alternative dispute resolution (ADR) provider. However, we are not obliged to engage in any such ADR. If you are not satisfied with the outcome of any ADR process, this will not affect your right to bring legal proceedings.
19.3 Your consumer rights: Nothing in these Terms will affect your consumer rights. You can contact your local Citizens’ Advice Bureau or the Trading Standards’ office for further information about your consumer rights.

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20. Our Contact Details

20.1 Our details: We are Tax Returned Limited.

i. We are a company registered in England with number 08828062
ii. Our registered office is 207 Regent Street, 3rd Floor, London, United Kingdom, W1B 3HH
iii. Our correspondence address is PO Box 68031, London NW4 9JB
iv. Our registered VAT number is 193002142.

20.2 How you can contact us: If you wish to contact us, or exercise any of your rights or obligations under these Terms to provide us with written notice, you can contact us by e-mail at info@taxreturned.co.uk, or by pre-paid post at:

Tax Returned Ltd
PO Box 68031
London
NW4 9JB

20.3 How we will contact you: If we need to contact you or give you notice in writing, we will do so by e-mail or by writing to the address you provide to us in the Application (or any other address you subsequently provide to us)

Cancellation Form

Complete and return this form only if you wish to withdraw from your Contract with Tax Returned Limited

I hereby give notice that I wish cancel my contract with Tax Returned, entered into on [insert date]……………………….

I acknowledge that Fees may still apply to Claims submitted to HMRC on my behalf before the cancellation of this Contract.

Name of customer:…………………..
Address of customer:………………..
Date:………….
Signature of customer (only if this form is notified on paper):…………………

Send the completed Cancellation Form by email to: info@taxreturned.co.uk or by post to:

Tax Returned Limited
PO Box 68031
London
NW4 9JB

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