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 Ground Floor, Foframe House, 35-37 Brent Street, London, NW4 2EF.
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 in connection with Your Claim; (subject to Our Fees);
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 and at which point a contract will come into existence between You and Us. This does not mean We have agreed to perform the Services on Your behalf (including, for the avoidance of doubt, pursuing Your Claim). Our agreement 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.
2.5 If We determine from information that You supply to Us, that You may benefit from services that we do not offer (for example, filing a self-assessment tax return), we may, with your permission, refer You to a curated third party service provider who can provide you with that service on its terms. We will have no responsibility for that third party service. We may be paid a referral fee by that third party services (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 hardcopy of your Claim Form which We will post to You to the address You provided on Your Claim Form.
3.2 You must then 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. We can only submit Your Claim Form to HMRC once We have received an original signed copy.
3.3 Once We have received the hardcopy of Your Claim We agree to carry out 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, and will be at Our sole discretion.
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 to 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.
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, 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 We have asked or where we cease to pursue Your claim as aforementioned.
4.3 We take no responsibility to return any documents that you submit in support of your claim.
5. Your right to Cancel
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 notice in writing to us 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 to commence the assessment of Your Claim and will be expressly waiving Your right to cancel during any remaining Cool-off Period.
5.3 Once we have commenced providing the Services, you will no longer have a right to cancel the Contract other than in accordance with these terms. Any cancellation by You after commencement of the Services will not revoke our nomination for the duration of the Claim, and You will still be obliged to make payment to Us in accordance with clause 8.
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 as 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 pursing Your claim will rest with You.
7. Disputes or Complaints
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 agree that You will pay Us 25% plus VAT of any Refund received from HMRC, or procure that the same is paid to Us, subject to a minimum admin fee of £25 (+ VAT) (“Our Fees”).
8.2 Where HMRC sends Your Refund directly to Us, 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.
8.3 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 £25 (+VAT).
8.4.1 If HMRC send Your Refund directly to You, You shall pay Our Fees within 7 days of receipt of the Refund by You. Any failure to pay Our Fees within the prescribed 7 day period may result in Us pursuing legal action to recover Our Fees.
8.4.2 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 Our outstanding Fees from any future repayment/s. This does not affect Your rights stated elsewhere in this Agreement.
8.5 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 5% 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.
8.6 However, if you dispute Our Fee in good faith and contact Us to let Us know promptly that you dispute it, the late payment Fee will not apply for the period of the dispute.
8.7 In the event that a Refund is due and has been sent to You, the Client, You will have 12 months from the date of issue to inform Us by way of written correspondence of any transpiring issues or to request a replacement. Upon the expiration of this 12-month period, Tax Returned reserves the right to cancel the issued cheque and retain sole ownership of the entire refund amount. This will serve as an effective Termination Fee.
9. Our Liability to You
9.1 Subject to clause 9.2, 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 Terms shall in all circumstances be limited to the greater of £500 or the amount of the Refund received from HMRC.
9.2 We do not exclude or limit in any way Our liability for:
9.2.1 death or personal injury caused by Our negligence; or
9.2.2 fraud or fraudulent misrepresentation.
10. Data Protection
10.1 The information and documentation You provide Us in connection with Your Claim may constitute Personal Data under the Data Protection Act 1998. As part of providing the Services to You, We may pass on such data to HMRC. By supplying any such data to us You consent for such data to be used by us and passed to HMRC.
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 11.4:
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; and
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.
11.3 Any claim by way of consequential damage or loss arising out of or in connection with any act, omission by Us is specifically excluded to the fullest extent permitted by law.
11.5 The limitations on liability set out in clause 9 above shall not apply to the extent that such limitations are prohibited or unenforceable by law.
11.5 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 not be liable or responsible for any failure to perform, or delay in performance of, any of Our obligations under these Terms 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 these Terms will be suspended for the duration of the event outside our control. If the event outside our control continues for 4 weeks, We have the right to terminate the Contract between Us without further liability to You.
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, by hand, or by pre-paid post to Tax Returned Limited at 35-37 Brent Street, London, NW4 2EF. 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, by hand, or by pre-paid post to the address you provide to Us in the Order.
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 which we do not offer which we think would benefit You (for example services for online filing of self-assessment);
14.1.3 be used by prospective sellers or buyers of Our business or any of our assets for them to evaluate Our business or any of our assets;
14.1.4 process any Refund; and
14.1.5 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 these Terms to another organisation, and We will always notify you in writing if this happens, but this will not affect your rights or Our obligations under these Terms.
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 paragraphs of these Terms operates separately. If any court or relevant authority decides that any of them are unlawful, the remaining paragraphs will remain in full force and effect.
15.4 These Terms constitute 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.
15.5 If We fail to insist that you perform any of your obligations under these Terms, 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 non-exclusive jurisdiction of the English courts. However, if you are a resident of Northern Ireland you may also bring proceedings in Northern Ireland, and if you are a resident of Scotland, you may also bring proceedings in Scotland.
Version 1.2 – 27.02.17