TERMS AND CONDITIONS

These Terms and Conditions (Terms) set out the basis on which Tax Bridge Solutions Limited, a company registered in England and Wales under company number 17309194 whose registered office is at 39 High Street, Orpington, Kent BR6 0JE, United Kingdom (TBS), provides tax rebate and tax return services to an individual customer (Client).

1. THE AGREEMENT

  • The agreement between TBS and the Client consists of the Letter of Engagement, these Terms attached to it and any later written service confirmation positively accepted by the Client (Agreement). By signing or electronically accepting the Letter of Engagement, the Client confirms receipt of and agreement to those documents.
  • The Letter of Engagement identifies the service, relevant tax year or period, scope and fee. TBS will not undertake a different service or tax period unless TBS and the Client agree it in writing. Any special term clearly identified in the Letter of Engagement prevails over these Terms to the extent of an inconsistency.
  • TBS will provide the Agreement in a form the Client can save before acceptance. TBS accepts an instruction when TBS confirms acceptance by email or through the app. TBS may decline an instruction before acceptance.

2. FEES, PAYMENT AND REFUNDS

2.1        STANDARD SUCCESS FEE: 30% PLUS VAT (36% IN TOTAL AT 20% VAT)

  • Unless the Letter of Engagement clearly states a different fee, TBS’s fee for a success-fee service is 30% of the Net Refund plus VAT. At the current 20% VAT rate, the total fee is 36% of the Net Refund.
  • For example, if the Net Refund is £1,000, TBS’s fee is £300 plus £60 VAT. TBS receives £360 in total and the Client receives £640.
  • Net Refund means the cash repayment actually paid by HMRC to TBS or the Client as a direct result of TBS’s work, after any HMRC set-off or deduction. It excludes money attributable to another claim or earlier work, an amount used only to reduce a tax liability, and repayment interest unless the Letter of Engagement states otherwise.
  • No refund, no fee applies only to a service identified in the Letter of Engagement as a success-fee service. If HMRC pays no Net Refund for that service, no success fee is payable. A separately agreed fixed fee remains payable in accordance with the Letter of Engagement.
  • Any fixed fee, minimum fee or different success-fee rate must be stated clearly, including VAT, before the Client accepts it. TBS does not require an upfront payment. Ordinary administration, postage and routine correspondence costs are included. No other expense or charge is payable unless the Client expressly agrees it in writing in advance.
  • Where HMRC pays the Net Refund to TBS, the repayment remains the Client’s property. TBS will give the Client a statement, deduct only the agreed fee and VAT, and pay the balance to the Client’s verified bank account within five to seven working days after cleared funds and completion of any reasonably required verification.
  • A nomination allowing HMRC to pay TBS is not an assignment of the refund and may be withdrawn before payment. HMRC may instead pay the Client directly. Withdrawal of a nomination does not remove a fee that otherwise becomes payable under the Agreement.
  • If HMRC pays the Net Refund directly to the Client, TBS will issue an invoice for the agreed fee. The Client must pay the invoice within 14 days after receiving the refund and must provide reasonable evidence of the amount received if TBS requests it.
  • If an invoice remains unpaid, TBS may suspend unfinished work, issue payment reminders and, after allowing a reasonable opportunity to pay, refer the overdue amount to a debt recovery provider or pursue recovery through the courts. TBS may disclose only the information reasonably necessary for recovery in accordance with the Privacy Policy. No automatic late-payment charge or recovery cost is payable unless it has been agreed fairly or is recoverable by law or court order.
  • TBS may delay payment of a refund only where reasonably necessary to verify identity or bank details, comply with law, respond to HMRC or a bank, investigate suspected fraud or correct a discrepancy. TBS will complete payment promptly when the issue is resolved and will not otherwise use the refund for another purpose.

3.  SERVICES AND SCOPE

  • TBS will provide only the service described in the Letter of Engagement. That service may include: (i) preparing and submitting an individual PAYE tax refund claim;
    • preparing and submitting an individual CIS refund claim or associated Self Assessment return;
    • preparing and submitting an individual Self Assessment tax return; and
    • routine HMRC correspondence reasonably required to progress that claim or return.
  • TBS will perform the service with reasonable care and skill and within a reasonable time. TBS will review the available information and evidence, prepare relevant calculations and a draft submission, obtain the Client’s approval and submit the approved claim or return.
  • The service is limited to the tax type, claim, return, tax year and period identified in the Letter of Engagement. Unless expressly included, it does not cover company accounts, Corporation Tax, bookkeeping, payroll, VAT, general tax planning, legal or financial advice, specialist residence or cross-border advice, tax avoidance arrangements, lending or refund advances, formal HMRC enquiries or investigations, appeals, tribunals or court work.
  • Routine HMRC requests relating to a submission made by TBS are included. If a matter falls outside scope, TBS will explain this and may offer a separate written service and price. No additional work or fee applies unless the Client positively accepts it.
  • An eligibility indication, estimate or preliminary calculation is not a guarantee. HMRC decides whether a claim is accepted, whether a repayment is due, whether it is set off, whether further information is required and how long processing will take.

3.2 SERVICE LIMITATIONS AND DISCLAIMER

  • TBS will provide only the Service, tax type and tax period identified in the Letter of Engagement.
  • The Service may include applying relevant tax law and HMRC guidance, preparing calculations, explaining the proposed tax treatment and preparing and submitting a claim or return. TBS will perform those activities with reasonable care and skill.
  • TBS will rely on the information, documents and approvals supplied by the Client and information made available by HMRC. Any calculation, eligibility indication or expected refund amount may change if that information is incomplete, inaccurate or updated.
  • HMRC is solely responsible for deciding whether to accept a claim or return, whether a refund is payable, the amount of any refund, whether to set off a refund against another liability, whether to request further information or open an enquiry, and how long processing will take. TBS does not guarantee any particular HMRC decision, refund amount or timescale.
  • TBS will take reasonable care to identify claims and reliefs falling within the agreed scope. TBS does not guarantee that the Client will receive the maximum theoretically available refund, particularly where relevant information or supporting evidence has not been provided.
  • Unless expressly included in the Letter of Engagement, the Service does not include general or strategic tax planning, legal or financial advice, specialist residence or cross-border advice, advice concerning tax avoidance arrangements, or representation in a formal HMRC enquiry, investigation, appeal or proceeding.
  • TBS will apply the law and published HMRC guidance reasonably understood to apply when the Service is performed. Unless separately agreed in writing, TBS is not responsible for monitoring or advising the Client about a change in law, guidance or the Client’s circumstances after the Service has been completed.
  • Nothing in this clause excludes or restricts TBS’s obligation to perform the Service with reasonable care and skill, any binding pre-contract information about TBS or the Service, or any statutory right or remedy available to the Client.

4. CLIENT RESPONSIBILITIES

  • The Client must provide complete, accurate and up-to-date information, documents and assistance reasonably required for the service. This may include identity information, National Insurance and Unique Taxpayer Reference details, employment and income records, P45s, P60s, payslips, CIS statements, expense evidence, bank details and HMRC correspondence.
  • The Client must disclose previous or overlapping claims, returns, refunds, agents, tax liabilities, HMRC arrangements and material correspondence, and must promptly report any change or error.
  • The Client must review each draft carefully and check the personal details, income, tax deducted, expenses, reliefs, declarations and bank information before approving submission. The Client remains legally responsible for the Client’s tax affairs, but this does not reduce TBS’s duty to use reasonable care and skill.
  • The Client must retain records and supporting evidence required by law or HMRC and provide information and approval by any reasonable deadline that TBS has clearly communicated. TBS is not responsible for a delay or missed deadline to the extent caused by the Client’s failure to do so.
  • The Client must cooperate with lawful identity, security and fraud checks and must not request a false, misleading, speculative, duplicated or unsupported submission, conceal material information or use the service for tax evasion, fraud, money laundering or another unlawful purpose.
  • The Client may contact HMRC, appoint another agent or withdraw TBS’s authority at any time. The Client should tell TBS promptly so that inconsistent or duplicate action can be avoided.

5. HMRC AUTHORITY AND APPROVAL

  • TBS may act only within the authority recorded in the Letter of Engagement and any separate HMRC authorisation. HMRC may require an online process, form or electronic signature and may communicate with the Client directly.
  • TBS will never ask for the Client’s Government Gateway, GOV.UK One Login or HMRC sign-in details, digital certificate, password or personal security code. The Client must not share those credentials with TBS.
  • TBS will not submit a claim or return until the Client has had a reasonable opportunity to review it and has positively approved the submission and any required declaration. TBS will obtain further approval before making a material change to the facts or figures after submission.
  • The Client must send relevant HMRC correspondence to TBS promptly. The Client may revoke TBS’s authority at any time, but revocation does not remove a fee that has already become due or later becomes due from a submission already made by TBS.

6. STATUTORY CANCELLATION PERIOD

  • This section applies only where the Client is a consumer with a statutory right to cancel a distance or off-premises service contract. The Client may cancel that service without giving a reason during the 14 days after the day on which the contract is made by a clear statement sent through the app, to info@taxbridgesolutions.co.uk or to TBS’s registered office.
  • TBS will not begin substantive work during that period unless the Client separately and expressly requests an early start. If the Client then cancels, TBS may charge only a proportionate amount for work supplied before cancellation where the basis of that charge was stated before acceptance.
  • The cancellation right ends when the service has been fully performed only if the Client expressly requested early performance and acknowledged that the right would then be lost. TBS will make any refund required by law within 14 days after receiving the cancellation notice.

7. ENDING THE AGREEMENT

  • The Client may end the Agreement or an individual service at any time by notifying TBS. Ending the Agreement also withdraws future instructions but does not automatically revoke an HMRC authority; the Client may notify TBS and HMRC separately if revocation is required.
  • TBS may end a service on 14 days’ written notice, or immediately where the Client commits a serious or irremediable breach, fails to provide information or complete a required check after a reasonable request, requests unlawful action, provides materially misleading information, or circumstances make lawful performance impossible. TBS will explain the reason where legally permitted.
  • The following payment position applies when a service ends:
    • before TBS starts work, no fee is payable;
    • after work starts but before submission, only a fixed fee or proportionate cancellation charge clearly stated and accepted in advance is payable;
    • after TBS submits a success-fee claim, the success fee is payable only if HMRC later pays a

Net Refund resulting from that submission; and

  • for fixed-fee work, the Client must pay only for work supplied, calculated under the stages or basis

stated in the Letter of Engagement.

  • TBS will return Client property on request, subject to any lawful right or obligation to retain tax, accounting, fraud-prevention, dispute, backup or other records. Provisions intended to operate after termination, including payment, confidentiality, privacy, intellectual property and liability, continue to apply.

8. TIMING, HMRC DECISIONS AND ERRORS

  • Any processing time given by TBS is an estimate. TBS will use reasonable care to progress the service and provide material updates, but TBS does not control HMRC’s processing, verification, setoff, enquiry or payment times.
  • If TBS or the Client identifies an error, TBS and the Client will discuss reasonable steps to correct it. TBS may stop acting if the Client refuses to correct a material inaccuracy.
  • If HMRC reduces or recovers a refund because of an error for which TBS is responsible, TBS will recalculate the fee and return any corresponding over-deduction. A reduction caused by incomplete or inaccurate Client information, a later tax liability or an unrelated HMRC action does not automatically require a fee refund.

9. ACCOUNTS AND COMMUNICATIONS

  • The Client must keep any TBS account password and security information confidential, maintain accurate contact details and notify TBS promptly of suspected unauthorised access. TBS will take reasonable steps to keep its systems secure and may suspend access for maintenance, security, legal or operational reasons.
  • TBS may send service messages, information requests, confirmations, security alerts, invoices and HMRC updates by email, text message, telephone or the app. These communications form part of the service and are not marketing.
  • The Client agrees to receive contractual documents electronically and must keep contact details current. TBS will provide a paper copy on request.

10. PRIVACY AND CONFIDENTIALITY

  • TBS generally acts as controller of the personal data used to provide and administer the service, communicate with HMRC, verify identity, prevent fraud, process refunds, collect fees and meet legal obligations. The Privacy Policy explains the information used, lawful bases, recipients, retention periods and Client rights.
  • TBS may share information where reasonably necessary with HMRC, accountants or tax specialists, identity and fraud-check providers, app, hosting, IT, electronic-signature, banking and payment providers, professional advisers, insurers, debt recovery providers, regulators and courts. TBS does not sell Client personal data.
  • Acceptance of the Agreement does not consent to marketing. TBS will send marketing only where permitted by law and will respect any opt-out.
  • Each party must keep the other party’s confidential information confidential and use it only for the Agreement. This does not prevent disclosure required by law or reasonably required to HMRC, personnel, suppliers or professional advisers who need it for the service or administration of the Agreement.

11. SUPPLIERS AND INTELLECTUAL PROPERTY

  • TBS may use appropriately selected accountants, tax specialists and other suppliers to help provide the service. TBS remains responsible for work that TBS agreed to provide and subcontracted, subject to the Agreement.
  • A third party separately instructed by the Client is responsible under that third party’s own terms. TBS is not responsible for that third party’s acts or omissions unless the third party is TBS’s subcontractor.
  • Each party retains intellectual property owned before the Agreement. The Client permits TBS to use Client materials only as reasonably required to provide and administer the service. The Client may permanently retain and use the Client’s claims, returns, calculations and correspondence. TBS retains ownership of its templates, systems, methods and general know-how.

12. COMPLAINTS

  • A Client complaint may be sent to info@taxbridgesolutions.co.uk or TBS’s registered office. TBS will acknowledge the complaint, investigate it fairly and provide a substantive response within a reasonable time.
  • The complaints process is optional and does not prevent urgent action, a complaint to an appropriate body or the exercise of any statutory right or right to bring court proceedings.

13. LIMITATION OF LIABILITY

  • Nothing in the Agreement excludes or limits liability for death or personal injury caused by negligence, fraud or fraudulent misrepresentation, breach of a right that cannot lawfully be excluded, or any other liability that cannot lawfully be limited.
  • To the maximum extent permitted by applicable law, all express or implied representations and warranties not expressly stated in this agreement are excluded.
  • To the maximum extent permitted by the applicable law, neither TBS, nor any of TBS’s employees, contractors, directors, officers or agents (Personnel) will be liable to the Client for:
    • any incidental, punitive, indirect, special or consequential damage, loss or expenses, including but not limited to any loss of business, contracts, revenue, or profits, any business interruption, security breach, loss of data, loss of goodwill or reputation or other pecuniary loss suffered by the Client, even if TBS or any of its Personnel have been advised of their possible existence, arising in connection with the provision of the Services or this agreement; nor
    • any direct damage loss or expenses arising from loss of customers, loss of profits, loss of anticipated profits or loss of savings, arising in connection with the provision of the Services or this agreement
  • To the extent that the provisions of any applicable law shall impose restrictions on the extent to which liability can be excluded under this agreement or in connection with the provision of the Services including, for the avoidance of doubt, the provisions of sections 3, 6 and 11 of the Unfair Contract Terms Act 1977 in England and Wales (and its equivalent in any other jurisdiction) relating to the requirement of reasonableness, the exclusions set out in this clause shall be limited in accordance with such restrictions. However, any exclusions of liability that are not affected by such restrictions shall remain in full force and effect.
  • To the maximum extent permitted by law, the total liability of TBS in respect of loss or damage sustained by the Client in connection with this agreement is limited to the total amounts paid by the Client to TBS for the Services in the 12 months preceding the date of the event giving rise to the relevant liability. The Liability Cap applies to all claims relating to the relevant Service collectively and not separately to each claim, cause of action or loss.
  • TBS is not responsible to the extent loss or delay is caused by incomplete, inaccurate or late Client information, failure to approve or cooperate, an independent HMRC decision or delay, or an event outside TBS’s reasonable control, except to the extent TBS’s own breach contributed to the loss.
  • Where the Client is a consumer, TBS supplies the service only for personal use and is not responsible for business losses. Nothing in this section reduces the Client’s statutory rights.

14. GENERAL

  • No amendment to an existing service is effective unless agreed in writing. Updated terms may apply to a later service or tax period only if supplied before and positively accepted for that service.
  • The Agreement contains the agreement concerning the service, but does not exclude any precontract information or statement about TBS, the service or the fee that is binding under consumer law, or liability for fraud.
  • Neither party may transfer the Agreement without the other’s written consent, except that TBS may transfer it as part of a genuine business sale or reorganisation if the transfer does not reduce the Client’s rights.
  • If a provision is unlawful or unenforceable, it is removed only to the extent necessary and the remaining provisions continue. A delay in enforcing a right is not a waiver. No person other than TBS and the Client may enforce the Agreement under the Contracts (Rights of Third Parties) Act 1999.
  • A notice under the Agreement must be in writing and may be sent to the email or postal address most recently provided by the receiving party. A notice is effective when received.
  • The Agreement is governed by the law of England and Wales. A Client who is a consumer retains the benefit of any mandatory law and consumer jurisdiction rules applying where the Client lives, including the right to use the courts available under those rules. In any other case, the courts of England and Wales have exclusive jurisdiction.