Terms & Conditions of Service
Our Terms & Conditions of Service can be viewed below.
1. Words and Expressions
1.1. In these Terms and Conditions, the following terms have the following meanings:
(i) “Application Form” means the application form you complete and submit to us for the provision of Services;
(ii) “Business Day” means any day on which the banks are normally open in England;
(iii) “Claim” means a claim for a tax refund or tax relief, including for the avoidance of doubt for any marriage allowance transfer, submitted by us on your behalf, whether via Self-Assessment or otherwise;
(iv) “Conditions” means these Terms and Conditions in force from time to time, including the Fee Schedule;
(v) “Contract” means our contract with you for the supply of Services;
(vi) “Fees” means the fees (including standard fees, surcharges, administration fees and contingent fees) payable by you to us as set out in the Fee Schedule annexed to and forming part of these Conditions;
(vii) “Gross Calculated Refund” means the calculated total value of all tax reliefs and other overpayments covered by your Instruction or within the tax return(s) prepared by us, regardless of whether the tax return(s) are subsequently filed or whether the Refund is subsequently repaid to you or used to offset outstanding liabilities owed to HMRC, being calculated before any historic, current or future tax underpayments are netted off by HMRC, and regardless of whether the amount is repaid by HMRC in full or whether some or all of the amount is applied by HMRC or by any other party to net off any current, historic or future liabilities;
(viii) “HMRC” means Her Majesty’s Revenue & Customs;
(ix) “Intellectual Property Rights” means copyright, design rights, trade marks, patents, rights in any inventions and any other rights of a similar kind, including without limitation know-how, calculations, computations or tax returns that we produce (whether in draft or final format);
(x) “Instruction” means your request for the provision of Services by any means, including without limitation any verbal or written request, completion of an online form or registration page, or submission to us of the Application Form;
(xi) “Recovered Refund” means the total of all Refunds recovered by us on your behalf, whether repaid to you or used to offset outstanding liabilities owed by you to HMRC;
(xii) “Services” means the production of personal tax returns or claim for income tax relief on your behalf, including any claim for marriage allowance, as the case may be;
(xiii) “Refund” means the total value of all monies and benefits (including without limitation non-monetary benefits such as those arising from any waiver, cancellation, reduction, saving, deduction or other interest or fines or other administrative payments) offered by HMRC in connection with and during the Contract for whatever reason and in whatever format, which may include (without limitation) amounts obtained in connection with employment tax reliefs, mileage allowance relief, tax coding errors, incomplete years of employment or emergency tax coding notifications;
(xiv) “Termination Event” means any of the following:
• a serious breach by either you or us of the Contract which either cannot be remedied or is not remedied within seven days after we or you (whichever applies) instructs the other in writing to do so;
• either we or you are unable to pay our debts;
• either we or you become insolvent, enter into administration, or are subject to bankruptcy or insolvency proceedings or the equivalent in any country;
• if you die or, through mental or physical disability, injury or illness, are unable, in our reasonable view, to continue to perform your obligations under the Contract;
(xv) “We” means Online Processing (UK) Limited (registered in England, Company Number: 07981782) of Millers House, Roman Way, Market Harborough, Leicestershire, LE16 7PQ.;
(xvi) “Website” means www.careworkertaxrebate.co.uk/legal/terms-conditions-of-service;
(xvii) “Writing” means hard copy documents or e-mails; and
(xviii) “You” means the individual identified in the Instruction as being the person who is being provided with the Services.
2. The Contract
2.1. These Conditions govern the Contract. They apply even if you have your own terms and conditions and inform us at any time that those apply, or if you show them or make them available to us. Also, any terms and conditions that might have applied between you and us in the past, whether these are in writing or can be implied from the way in which you and we have done business in the past, will not apply.
2.2. Any advertising or promotional material of any kind that we might issue to you and which is expressly or, by its nature, supplied purely in order give you an indication of the kind of Services that we provide or how we might be able to meet your requirements do not form part of the Contract.
2.3. Any estimate we give you in relation to the Refund is hypothetical and should not be relied upon in any way, and you must not make any financial arrangements or commitments based upon any such estimate.
3. Formation of the Contract
3.1. Each Instruction is an offer to engage us to provide the Services in accordance with these Conditions. Each Instruction forms the basis of a separate Contract.
3.2. By issuing an Instruction to us, you confirm that:
(i) all information contained within your Instruction and any Application Form you have submitted is complete and accurate;
(ii) you authorise us to act exclusively on your behalf in pursuing a Claim (including entering into correspondence or negotiations with HMRC on your behalf), meaning that no Claim shall be prepared or submitted to HMRC by anyone except us on your behalf during the course of the Contract and, in that capacity, authorise us to act exclusively as your nominee in respect of any and all payments due to you by HMRC during the course of the Contract;
(iii) no other party has been instructed to pursue a Claim on your behalf, and no such Claim has already been submitted to HMRC for the tax year(s) covered by your Instruction;
(iv) no P800 tax calculation showing outstanding tax liabilities has been received by you for the tax year(s) covered by your Instruction, and you have no reasonable grounds to expect any material liability for tax underpayment to arise during the term of the Contract; and
(v) in respect of all tax year(s) covered by your Instruction, you have paid an amount of UK income tax equal to or in excess of the value of the employment expenses that you wish to claim for, and that such income tax has not yet been refunded to you.
3.3. When we begin to provide the Services, this shall constitute our acceptance of your Instruction and this is when the Contract shall come into force.
3.4. We reserve the right to refuse to provide the Services at our absolute discretion without providing any reason, including in circumstances where we do not deem your Claim to have sufficient merit or value. Additionally, we reserve the right not to progress or process your Claim in the event that we discover that you are or have been employed via an employment agency.
3.5. If you are unemployed at the time you submit your Instruction, we will only provide the Services if the following criteria apply when you issue your Instruction:
(i) you must not be currently claiming Jobseeker’s Allowance, Taxable Incapacity Benefit, taxable Employment and Support Allowance, or Carer’s Allowance or any other benefit which would normally be chargeable to income tax;
(ii) you must have been unemployed for at least four weeks prior to issuing your Instruction; and
(iii) you must not expect to claim any of the taxable benefits, including without limitation those listed in Clause 3.5(i), or expect to return to work before the 6th April following the date of your Instruction.
4. Supply of Services
4.1. We shall provide the Services using reasonable care and skill.
4.2. Any timescales quoted to you for the provision of the Services are estimates only and shall not be binding. Your Claim may be delayed by matters outside of our control, for example, where we need to request additional information from you or third parties to support your Claim, where there are delays from HMRC in processing applications of this nature, or where your Claim is particularly complicated. You are responsible, in accordance with Clause 5.7, for ensuring that your Claim is submitted by any deadline specified by the HMRC.
4.3. You acknowledge that we will use and rely upon the information you provide to us in your Instruction or in your Application Form if applicable together with any other information we obtain from you or third parties (including HMRC).
4.4. You hereby authorise us to obtain from any third parties we consider necessary to gather any information which we believe that we require in order to provide the Services (including without limitation payroll information, P45 or P60 documentation from previous employers). We will not verify the accuracy or authenticity of any information or documentation submitted to us.
4.5. Once you have approved the draft tax returns in accordance with Clause 5.6, we will file these electronically with HMRC and provide you with an estimate of the amount of tax we have calculated that you might be able to reclaim (excluding tax credits) and, if we believe that you have a Claim which is materially in excess of any liability you may have, will initiate a Claim on your behalf for repayment based upon the information obtained under this Clause 4.
4.6. We will endeavour to respond to all HMRC communications that are addressed to us and which relate to your Claim. However, should HMRC choose to make any enquiries into your tax returns, any work carried out by us responding or dealing with such enquiries will fall outside the scope of the Services and will be subject to additional fees as set out in the Fee Schedule. We will not proceed to provide any such additional work without your prior consent and any such work will be performed in accordance with these Conditions.
4.7. Where you are not already registered for the HMRC’s online services, including without limitation your personal taxpayer account record and the Self-Assessment service for tax returns, by entering into the Contract you authorise us to register you for Self-Assessment online on your behalf, using the details you have provided to us. However, it shall be and remain your responsibility to de-register for Self-Assessment following the conclusion of your Claim where de-registration is required.
4.8. Any funds received from HMRC will be deposited into our segregated client money bank account (which is non-interest bearing). Subject to clause 7.2 we will off-set any amounts received from HMRC against your invoice before paying any surplus to you via cheque or Post Office Payable Order within 21 days of cleared funds having been received from HMRC.
4.9. We are not responsible for any underpayment of tax which arises from any attempt to recover or reclaim any tax from HMRC on your behalf. If the HMRC determine that your Claim has not been successful, and you believe that a mistake has been made, it shall be your responsibility to determine whether and what measures to take to appeal that decision, and any such appeal shall fall outside the scope of the Contract.
4.10. You agree to remain fully liable for payment of the Fees in the event that you or any other third party submit a tax return or tax relief claim, including any claim for marriage allowance, incorporating any element of the Services or our Intellectual Property Rights, and shall remain fully liable for any costs (including reasonable legal costs) incurred by us in the course of our recovering any Fees that are owed to us.
4.11. Where the Services include an application for Marriage Allowance, you confirm that you have obtained the express consent of your spouse or civil partner to make such application on their behalf before you enter into the Contract. You will be responsible for any actions, claims, demands, costs (including reasonable legal costs), expenses, losses, damages or liabilities of any kind that we incur as a result of or in connection with your failure to obtain consent in accordance with Clause 4.11.
5. Your Obligations
5.1. You must provide us, in a timely fashion, with such complete and accurate instructions (including clarification of instructions), information, records, documents and materials as we shall reasonably require from time to time to enable us to provide the Services (including without limitation details of all sources of income, charges, allowances, expenses and capital transactions). You acknowledge that the failure to provide any such information may delay or prevent us from performing the Services or submitting any relevant Claim.
5.2. Without prejudice to Clause 5.1, you must retain at all times accurate and complete records and receipts in support of your Claim, and promptly forward to us all statements of account, copies of notices of assessment, letters or other communications received from HMRC to enable us to deal with them as necessary in accordance with the Contract.
5.3. You must notify us of any specific conditions which have been imposed on you or agreed with HMRC, such as any requirement to provide more detailed accounts or information or have a qualified accountant prepare your tax returns.
5.4. You must keep us informed of any changes in your circumstances which could affect your tax liability. If you are unsure whether the change is relevant or not, please let us know so that we can assess whether such change is relevant. For example, this could include the entitlement and amount of any child benefits you are receiving or any changes to your relationship status or domestic arrangements.
5.5. You must co-operate with us, our employees, agents, sub-contractors and representatives in a timely fashion at all times in all matters relating to the provision of the Services (for example, by contacting HMRC directly by telephone or in writing, where required).
5.6. You agree to review all tax returns that we prepare for you and ensure that they are complete and accurate in all respects before you approve them. We will accept your signature on any tax return as confirmation that you have approved the contents of that return as being complete and accurate in all respects, and this will constitute your authority for us to submit the returns in accordance with Clause 4.5. We will not accept any liability for any loss or failure to recover sums resulting from any tax return which has been approved by you.
5.7. You acknowledge that you are responsible by law for ensuring that your tax returns are correct and complete in all respects, that you comply with all applicable tax laws, that you have filed all tax returns by its due date and have made payment of all applicable tax on time. Failure to do so may lead to automatic penalties, surcharges or interest being imposed on you by HMRC, in relation to which we accept no liability for whatsoever.
5.8. You must not revoke or seek to revoke any Deed of Assignment or consent which permits us to act as nominee on your behalf for income tax repayments during the term of the Contract unless you have first obtained our express prior written authorisation to do so.
6. Advance Payment
6.1 We may at our sole discretion offer you a partial Advance on your anticipated Recovered Refund. Any decision to provide an Advance is made at our sole discretion.
6.2. We will deduct the Advance from any Refund due to you prior to issuing any payment due to you under the Contract. This does not affect your liability to pay to us the Fees, in particular in the event that the Fees exceed the amount of any Refund.
6.3. All Advances shall become immediately due and payable on demand where: the Refund is fully or partially retained by HMRC for any reason (including without limitation to offset existing tax liabilities, penalties or interest); the Refund is sent directly from HMRC to you or a third party; we have reason to believe that you have made any inaccurate, misleading, dishonest, ineligible or fraudulent Claim; the Refund is refunded to you by way of adjustments by HMRC to your tax code; you are not able to substantiate any expenses in relation to which you are claiming; or we have completed the preparation of your tax return in accordance with the Contract.
6.4. When applying for an advance on your claim, you must provide accurate information. If any information you provide is incorrect or incomplete, such as undeclared fines, and results in a lower refund from HMRC then we will take all legal and necessary action to recover any money owed to us.
6.5. To qualify for an advance on your claim:
(i) You must have no outstanding debts with HMRC and must not be declared bankrupt or under an IVA (Individual Voluntary Agreement).
(ii) The expected cash refund from HMRC must be in excess of £500
(iii) We must have determined you as eligible for a tax refund within 48 hours of you registering for our services.
(iv) You must have electronically signed your tax return documentation and given approval for us to submit this on your behalf.
6.6. We reserve the right to withdraw the offer of a claim advance from any client at our sole discretion at any point in the contract. If an advance has already been extended, it must be repaid by you within 48 hours.
6.7. The advance on your claim will be fixed at £100 and will only become payable at the point in which your tax return documentation has been electronically approved.
6.8. Payment of your £100 advance will be made on the Friday of the working week in which you have electronically approved your claim, provided the documentation is approved no later than 3pm on the Thursday prior.
7. Pricing and Payment
7.1. The Fees payable for the Services are as specified in the Fee Schedule.
7.2. We will deduct the Fees from any Refund due to you prior to issuing any payment due to you under the Contract. This does not affect your liability to pay to us the Fees, in particular in the event that the Fees exceed the amount of any Refund.
7.3. All Fees payable to us under the Contract shall become due immediately upon termination of the Contract. Fees are not subject to deduction by set-off, counterclaim, discount, abatement or otherwise.
7.4. The Fees shall become immediately due and payable on demand where: the Refund is fully or partially retained by HMRC for any reason (including without limitation to offset existing tax liabilities, penalties or interest); the Refund is sent directly from HMRC to you or a third party; we have reason to believe that you have made any inaccurate, misleading, dishonest, ineligible or fraudulent Claim; the Refund is refunded to you by way of adjustments by HMRC to your tax code; you are not able to substantiate any expenses in relation to which you are claiming; or we have completed the preparation of your tax return in accordance with the Contract.
7.5. Unless otherwise agreed in writing, all payments due to us shall be payable immediately upon demand by cheque or postal order (payable to “Online Processing (UK) Limited” and sent to the address listed at the head of these Conditions). No payment shall be deemed to have been sent to us until cleared funds have been received.
7.6. If you fail to make any payment due to us under the Contract by its due date, you will be in breach of the Contract and, without prejudice to any other right or remedy to which we may be entitled, we reserve the right:
(i) to charge you interest on the unpaid sum at the annual rate of 8% above Bank of England base rate which shall accumulate on a daily basis until you actually make payment, even if we have obtained a Court judgment against you for non-payment in the meantime;
(ii) to retain any P45, P60, payslip, tax return or other evidentiary documentation submitted to us until such time as the sums owing to us have been repaid in full;
(iii) if you fail to make any payment due to us under the Contract within 28 days of its due date, to reclaim from you debt management charge of 25% of all amounts due from you or £48 (whichever is the greater) together with any additional reasonable sums incurred where we need to instruct a debt recovery agency as a result of your non-payment.
7.7. If you become subject to a Termination Event, we reasonably believe you are about to become subject to a Termination Event, or you fail to make any payment due to us, we reserve the right to cease providing you with Services until further notice.
7.8. All sums that you owe us under the Contract must be paid in full: you are not permitted to make any deductions. If we owe any sums to you, we may deduct from that payment any amount that you owe to us and, if we exercise this right, this does not prevent us from also exercising any other right that we may have under the Contract due to your non-payment.
7.9. If you misplace a cheque or Post Office Payout® sent to you by us as part of the Services or are for any reason unable to submit it for payment, you must contact us in writing using the address above in order for a replacement to be issued (the applicable Fees for such replacement being those set out in the Fee Schedule).
7.10. Unless Clause 7.9 applies, where we have taken reasonable steps to return client money to you and those monies remain unclaimed for 6 months, such monies will be repaid by us to HM Revenue & Customs.
8. Changes to the Services
8.1. You cannot make any changes to the Contract once you have issued your Instruction without our consent. If you want to make any changes under the Contract, you must send to us details of your requested change in writing. We do not have to agree to any changes. If we do agree to any other changes, we will let you know if this will have an effect on the cost or timing of the supply of Services. If you do not wish to go ahead with the change or do not respond to us within a reasonable amount of time of us letting you know that such change is possible, we will not have to honour the change and the original terms of the Contract will continue.
8.2. We reserve the right to make any changes to the Services that are necessary in order to comply with any applicable law or regulatory requirement or that does not materially change the nature of the Services. We will notify you if we need to make any such changes.
8.3. We reserve the right to update these Conditions from time to time with or without notice, however we will take reasonable steps to notify you of any material changes. The latest Conditions in force shall be made available on our Website and be effective as of the date they are uploaded on our Website.
9. Intellectual Property Rights
9.1. Unless the Contract expressly provides otherwise, we own any Intellectual Property Rights which arise out of or in connection with the supply of the Services.
10. Confidential Information
10.1. You and we both agree to keep in strict confidence all information relating in any way to the other party, of any kind and in any form, which the other party discloses to us for any purpose connected with the Contract or which comes to our attention as a result of you and us having entered into the Contract (“Confidential Information”).
10.2. The party who receives any Confidential Information is allowed to disclose such Confidential Information to its employees, representatives, agents, sub-contractors or professional or legal advisors on a need-to-know basis in order for the Contract to be fulfilled and the rights of each party under the Contract to be exercised
10.3. Clauses 10.1 to 10.2 do not apply to any Confidential Information which:
(i) is, or becomes, generally available to the public other than as a result of it having been disclosed in breach of the Contract;
(ii) is given to a party by another person or organisation, neither of whom are required to keep it confidential;
(iii) was already in the possession of the party who received it and that party was free to use it;
(iv) is required to be disclosed by law (including by a Court order);
(v) is developed independently by or for the party who received it; or
(vi) we both agree in writing is not confidential.
11. Termination of the Contract
11.1. The Contract will automatically continue unless and until it is cancelled by either you or us in accordance with Clause 11.2, 11.3 or 11.4.
11.2. If you wish to cancel the Contract at any time, you must contact us in writing to let us know, and the Contract will come to an end upon our receipt of your notification. If we receive your notification within 14 days of the entering into of the Contract, you will not be liable to pay any Fees and we will refund you in respect of any Fees already paid, unless we have already provided some of the Services, in which case you will remain liable to pay us a reasonable sum to reflect the work already completed. If you wish to cancel the Contract more than 14 days from entering into Contract, you will be liable to pay the relevant Fees which we, acting reasonably, calculate would have applied should your Claim have been successful.
11.3. Without limiting any of our other rights or remedies, either of us may choose to end the Contract by giving the other immediate notice to end the Contract if the other party becomes subject to a Termination Event.
11.4. Without limiting any of our other rights or remedies, we may also end the Contract immediately upon notice at any time, including without limitation if:
(i) you do not pay any amount due to us under the Contract on its due date;
(ii) we have reason to believe that you have no paid any or insufficient income tax to warrant pursuing the Claim further, in which case you will be liable to reimburse us a reasonable sum for the work already completed, which shall be subject to a charge, being the higher of the value of the time worked at a rate of £120 plus VAT per hour, or the Contingent Fee;
(iii) we reasonably believe that any information you have provided to us is inaccurate, incomplete, or misleading in any way or you refuse to accept an offer of a Refund which we consider to be reasonable, in which case you will be liable to reimburse us the amount of Fees which would otherwise have been due to us should your Claim have been valid or should you have accepted such Refund.
11.5. Once the Contract has ended, you must immediately pay to us all outstanding sums plus interest.
11.6. We shall not be under any obligation to forward or act upon any correspondence received from the HMRC relating to any activities under the Contract after the Contract has come to an end for any reason.
12. Events beyond our Control
12.1. We shall not be liable to you as a result of any delay or failure to perform our obligations under this Contract as a result of any circumstances beyond our reasonable control.
12.2. If the circumstances beyond our reasonable control prevent us from providing any of the Services for a continuous period of more than 30 days, we shall (without limiting our other rights or remedies) have the right to end the Contract immediately by giving written notice to you.
13. Limitations on our Liability
13.1. Please note that the Services do not constitute any form of accounting, tax, financial or legal advice.
13.2. We shall not be liable for any delay or failure to perform our obligations under the Contract where this is as a result of any inaccurate, incomplete, delayed or misleading information provided by you (including without limitation out-of-date documentation); where you are ineligible or unable to receive a Refund for any reason (including without limitation where you have already received a Refund in respect of your Claim); or where you or a third party on your behalf submits or attempts to submit a Claim for a Refund in breach of the Contract.
13.3. We shall under no circumstances be liable for any loss of profit, loss of revenue or any type of special, indirect or consequential loss (including loss or damage suffered by you as a result of an action brought by a third party) arising under or in connection with the Contract. This applies even if such loss was foreseeable or we had been advised of the possibility of your incurring it.
13.4. If we do incur any liability, our total liability to you in respect of all other losses arising under the Contract (regardless of how that liability arises) shall in no circumstances exceed the Fees paid by you for the Services.
13.5. However, we do not in any way exclude or limit our liability to you where it would be unlawful to do so. This includes liability for death or personal injury caused by our negligence or the negligence of our employees, agents or sub-contractors, or liability for fraud or fraudulent misrepresentation.
14.1. If you need to give us notice about anything in relation to the Contract, you must do this in writing. You must address your notice to our registered office, business address or any other address which we notify you is valid for the receipt of notices. We will do the same for you.
14.2. Notices must be delivered: personally; by signed-for first-class post; by another guaranteed next working day delivery service; by commercial courier; or by e-mail.
14.3. You must obtain proof of delivery where you send any notice or documents to us by post. We do not accept any liability for items which have been lost within the postal service.
14.4. If a notice is sent by signed-for first-class post or other guaranteed next working day delivery service, it will be treated to have been delivered at 9.00 am on the second Business Day after posting. If delivered by commercial courier, it will be treated to have been delivered on the date and at the time that the courier’s delivery receipt is signed.
14.5. The above provisions of this Clause 14 do not apply to the service of any proceedings or other documents in any legal action.
15. Transferring Rights under the Contract
15.1. We may transfer our rights and obligations under the Contract to another person or organisation. You may only transfer your rights or your obligations under the Contract with our written consent.
16. Delay in enforcing the Contract
16.1. Even if we delay in enforcing our rights under the Contract, we can still enforce it later.
16.2. If we do not insist immediately that you do anything you are required to do under the Contract or if we delay in taking steps against you in respect of your breaching this Contract, that does not mean that you do not have to do those things or prevent us taking steps against you at a later date. For example, if you miss a payment and we do not require you to make a payment at that time but we continue to provide Services, we shall still require you to make the payment at a later date.
17. Data Protection
17.1. You acknowledge and agree that, in order to fulfil our statutory and regulatory requirements, we may need to pass on your information to a third-party identification verification service provider to verify your identity and the accuracy of the information you have provided to us.
17.3. We may use third-party cloud data storage solutions to store your personal data. In all cases, data will be stored in full compliance with prevailing data protection legislation.
18. Our relationship
18.1. Nothing in the Contract is intended to, or shall be treated to, establish any type of partnership between us. This means that there is no joint venture between us and we do not and will not have authority to act as agent for, or to bind, each other in any way.
18.2. Nobody else has any rights under the Contract. The Contract is between you and us. No other person shall have any rights to enforce any of its terms.
19. Illegality and Invalidity
19.1. Each of the provisions of these Conditions operate separately. If any Court or relevant authority decides that any of them are unlawful or invalid, the remaining provisions will remain in full force and effect.
20. Entire Agreement and Variation
20.1. The Contract sets out the entire agreement between us in relation to the provision of the Services, and supersedes all statements, warranties, promises and representations made by either you or us before the Contract was formed.
20.2. You acknowledge that you, in entering into the Contract, have not relied on anything said by us or on our behalf which is not expressly set out in the Contract.
20.3. No variation of the Contract shall be valid unless confirmed in writing by both you and a director of us.
21. Applicable Law
21.1. The Contract is governed by English law and either we or you can bring legal proceedings in respect of the Contract in the English Courts, whose jurisdiction is non-exclusive.
22.1. If you wish to make a complaint about the Services, please send details of this to firstname.lastname@example.org. In the vast majority of cases, complaints can be dealt with and resolved immediately: however, should you wish to escalate your complaint, you may submit a complaint in writing to our Customer Care Manager using the following address: Care Worker Tax Rebate, c/o Tax Refund Group, Millers House, Roman Way, Market Harborough, LE16 7PQ.
22.2. In the unlikely event that our Customer Care Manager is unable to resolve your complaint immediately, you may raise a formal complaint by writing to either of our Board of Directors using the following address: Care Worker Tax Rebate, c/o Tax Refund Group, Millers House, Roman Way, Market Harborough, LE16 7PQ.
22.3. Please note that you have the right to seek independent legal or financial advice before entering into the Contract, and nothing contained within these conditions affects your legal rights.
1. Standard Fees
The Standard Fees payable for the Services are as follows:
1) A Contingent Fee, payable as follows:
a) for Contracts whose fulfilment does not involve the preparation of Self-Assessment tax return(s), the Contingent Fee shall equate to of 40% (including VAT) of the Recovered Refund; and
b) for Contracts whose fulfilment does involve the preparation of Self-Assessment tax return(s), the Contingent Fee shall equate to of 40% (including VAT) of the Gross Calculated Refund.
In the event that a Refund is paid by HMRC in instalments, the relevant Contingent Fee will apply to the whole of the Refund.
2. Additional Fees
Additional Fees shall apply in the following circumstances which are payable in addition to the Standard Fees outlined in paragraph 1 above:
• Issuing a replacement cheque or Post Office Payout® payment where the original has been lost or misplaced by you: £30.00 (including VAT) per replacement.
• Issuing replacement documents where the original(s) has/have been lost or misplaced by you: £30.00 (including VAT) per document.
• Additional administration fee applicable in the event that any self-assessment tax returns prepared by us are submitted by you or by any other third party on your behalf: £144.00 (including VAT) per tax return.
• Additional administration fee applicable in the event that any Refund is issued to a party other than us: £60.00 (including VAT) per payment.
• Sourcing missing documents or taxpayer information: £24.00 (including VAT) per item sourced or attempted to be sourced.
• Setting up a UK Taxpayer or self-assessment taxpayer record: £60.00 (including VAT).
• Please pay special attention to Clause 11, which sets out the termination fees which may apply in the event that you wish to bring an end to the Contract.
Additional work undertaken outside of the scope of the Services shall be calculated on the basis of the actual hours worked by each member of staff engaged on your affairs, subject to an hourly charge-out rate of £144 (including VAT) per hour for technical staff, £216 (including VAT) per hour for management-level staff and £300 (including VAT) per hour for director/partner-level staff.