Grand Paye Rebate Tax
1. These conditions (together with the documents referred to in them) as may be amended from time to time in accordance with clause 3.5 set out the terms and conditions on which we offer to supply our services to you (the "Conditions"). Please read these Conditions carefully before you submit your Agent Authorisation form to us or ay order for services.
2. These terms tell you who we are, how we will provide services to you, how you and we may change or end the contract, what to do if there is a problem and other important information. If you think that there is a mistake in these terms please contact us to discuss.
3. References in these Conditions to "you" and "your" are to you, the customer and to "we", "us", "our" and "Grand Paye Rebate UK ltd" are to Grand Paye Rebate UK Limited (Reg. No. with registered office address at Office 32, 19-21 Crawford Street, London, United Kingdom, W1H 1PJ and trading address same .
4. You can contact us in accordance with the details set out in clause 21.
1. You may request us to provide to you the following services:
o Preparation of the necessary documentation in order to apply for a tax refund/tax rebate from H.M. Revenue & Customs ("HMRC") on your behalf ("Tax Refund Services") using our 'tax refund' service;
o Preparation of the necessary documentation to file a full tax return with HMRC ("Self-Assessment") on your behalf ("Self-Assessment Services") using our 'Tax Return' service.
2. References to "Services" in these Conditions means the Tax Rebate Service and/or Self-Assessment Services, as applicable depending upon which you request, and we agree to supply to you in accordance with these Conditions.
3. How the contract is formed between you and us
1. If you wish us to undertake Services for you, you should sign and return to us the "Agent Authorisation" form, authorising us to act as your agent in respect of applying for a tax rebate from HMRC on your behalf (the "Authorisation Form").
2. By signing and returning the Authorisation Form, you agree:
o to formally offer to purchase our Services;
o that you have read and accepted our Conditions;
o for us to act on your behalf in the capacity as your agent for tax purposes as more particularly set out in the Authorisation Form;
o that we can receive all tax rebates from HMRC on your behalf; and
o that we are entitled to deduct our applicable fee from any tax rebate received by us on your behalf.
3. These Conditions will become binding upon you upon receipt of the Authorisation Form by us, however your order for Services shall only be deemed to be accepted by us upon the earlier of our written confirmation to you of our acceptance to act as your agent, or our delivery of Services to you or on your behalf, at which point and on which date a legal contract between us shall be formed for the supply of Services in accordance with these Conditions.
4. If we are unable to accept your order for Services for any reason then we will inform you of this in writing and will not charge you for any Services. This might be because we have identified an error in the price or description, because of unreasonable or unexpected limits on time or on our resources which we could not reasonably plan for, or because we are unable to meet a Service delivery deadline you have requested.
5. We may revise these Conditions from time to time in accordance with changes in relevant laws and regulatory requirements. If we have to revise these Conditions we will, to the extent that we are commercially or legally able to do so, give you at least one month's written notice of any changes to these Conditions before they take effect, however please be aware that this may not be possible on some occasions, in which case we will endeavour to give you the maximum amount of notice wherever possible. You can choose to cancel the contract with Grand Paye Rebate UK LTD at any time in accordance with these Conditions.
6. Grand Paye Rebate UK LTD undertaking services in relation to your tax refund/rebate as detailed in our terms and conditions.
7. If at any stage you think there is a mistake in your Authorisation Form then please contact us immediately to discuss as this may impact upon our ability to provide the Services to you and/or your ability to receive the Services and any rebates/refunds thereunder.
8. Any descriptive matter, advertising, or other material issued by us or contained in our FAQ’s, on our website, or in any other publication we issue (whether physical or electronic) are issued for the sole purpose of giving an approximate idea of the Services described in them. They shall not form part of the contract between us or have any contractual force.
4. Information Requests
You agree to promptly supply the necessary information and documentation we request to enable us to provide the Services on your behalf. You understand that all information that you provide to us for this purpose must be accurate and correct. If you fail to give us accurate and correct information and we submit that information to HMRC in respect of the provision of the Services, you will be fully liable for the consequences subject to us complying with our obligations pursuant to these Conditions, and we may either end the contract formed between us in accordance with clause 13.4 or make an additional charge of a reasonable sum to compensate us for any extra work that is required as a result.
5. Provision of Services
1. We will supply the Services to you using reasonable care and skill from the date upon which we accept your order for Services in accordance with clause 3.3 and for a period agreed with you or unless terminated in accordance with these Conditions.
2. We may have to suspend the Services if we have to deal with technical problems. We will contact you to let you know in advance where this occurs, unless the problem is urgent or an emergency. You do not have to pay for the Services while they are suspended under this clause 5.2, but this does not affect your obligation to pay for any invoices we have already sent you.
3. We will use reasonable endeavours to meet any agreed performance dates and to complete the delivery of Services to you on time, however, there delays do sometimes occur due to failures by our customers to provide relevant information or comply with these Conditions, Events Outside Our Control (as more particularly set out in clause 20), or other unexpected circumstances. Accordingly, any dates shall be estimates only and time shall not be of the essence for performance of the Services.
4. In connection with the Self-Assessment Services, please note that any failure to submit part or all of your self-assessment tax return, or failure by HMRC to receive such self-assessment tax return, by an applicable deadline which is due to an Event Outside Our Control shall be subject to the provisions of clause 20 and Grand Paye Rebate UK LTD shall under no circumstances be liable for any late filing penalties that may be imposed by HMRC.
5. We reserve the right to make changes to the Services which are necessary to comply with any applicable law or safety requirement, or which do not materially affect the nature or quality of the Services, and we shall notify the Customer in any such event.
6. These Conditions apply to the contract formed between us and you to the exclusion of any other terms that you seek to impose or incorporate, or which are implied by trade, custom, practice or course of dealing.
6. Telephone Assistance
No advice is given via the telephone by us and any statements made via the telephone should not be relied upon.
7. Submission of Self-Assessment Tax Return
1. You acknowledge and agree that, as part of the Self-Assessment Services, we may submit to HMRC on your behalf a Self-Assessment tax return online using commercial software and/or HMRC's electronic system(s).
2. We will prepare your Self-Assessment tax returns together with any supplementary pages required from the information you've given us.
3. We will calculate your tax liabilities for income tax, national insurance contributions (NIC) and capital gains tax and tell you how much you should pay and when.
4. We require all documents and required information 5 working days prior to the filing deadline.
8. PAYE Expenses Claim
If an HMRC investigation is made into a self-assessment tax return in relation to a PAYE expenses claim which has been approved by you we do not take responsibility for any income or expenses that have not been entered on the tax return save where this is as a mistake on our part.
9. Overpayment Relief Claim
You acknowledge and agree that, as part of the PAYE and Self-Assessment Services, we may submit to HMRC on your behalf an Overpayment Relief Claim under Schedule 1AB Taxes Management Act 1970.
10. Correspondence to HMRC
Please note that we cannot accept any post or correspondence that is addressed to or meant for HMRC. We will return all such post and correspondence to you wherever reasonably possible to do so.
11. Your Responsibility
1. You are responsible for:
o Ensuring your self-assessment tax returns and/or accounts are accurate and complete.
o Reviewing and approving your self-assessment tax returns and/or accounts before we submit them to HMRC.
o Ensuring all information provided to us is true, accurate, and complete.
o Ensuring all information is provided to us in a timely manner in accordance with clause 4.
o Co-operating with us in all matters relating to the Services.
o Keeping full and accurate records in accordance with HMRC guidance.
o Making payment of tax on time. Failure to do this may lead to automatic penalties, surcharges and/or interest.
o Payment of any and all late filing fees imposed by HMRC for which we shall suffer no liability whatsoever.
2. If our performance of the Services is prevented or delayed by your act or omission or failure by you to perform any relevant obligation then, without limiting any other rights or remedies that we may have under these Conditions or by operation of the law, we may suspend performance of the Services until you remedy such default, and we may rely on your default to relieve us from the performance of any of our obligations to the extent that they are prevented or delayed by your default.
3. We shall not be liable for any costs or losses that may be sustained or incurred by you which arise directly or indirectly from failure or delay to perform any of its obligations due to any reasons set out in clause 5.2.
4. You will reimburse Grand Paye Rebate UK LTD on written demand for any costs or losses that we sustain or incur arising directly or indirectly from your default.
12. Contract Cancellation by You
1. At the start of the contract between us, you have the right to cancel your order for Services in the event that:
1. before we begin to provide the Services we are affected by an Event Outside Our Control;
2. before we begin to provide the Services we change these Conditions or our Services under clause 3.5 or clause 5.5 to your material disadvantage; or
3. you tell us in writing (either by email or by post) that you wish to cancel your order for Services within 14 days beginning on the day after you send to us the Agent Authorisation Form.
We will confirm your cancellation in writing to you.
2. If you cancel Services under clause 12.1 and you have made any payment in advance for Services that have not been provided to you, we will refund these amounts to you.
3. Subject to clause 12.4 below, if you cancel an order for Services under clause 12.1(c) and we have already started work by that time, you will pay us any costs we reasonably incurred in starting to fulfil the Services, and this charge will be deducted from any refund that is due to you or, if no refund is due to you, or if HMRC pay it to you, we will invoice you. We will advise you as to what these costs are when you contact us.
4. Where you have cancelled Services under clause 12.1(c) because of our material failure to comply with these Conditions (except where we have been affected by an Event Outside Our Control), you do not have to make any payment to us.
5. Once we have begun to provide the Services to you and the period of 14 days have elapsed after the date on which you sent to us your Authorisation Form, you may cancel the contract for the Services at any time by providing us with at least 30 calendar days' notice in writing (by email or by post as set out in clause 21). Where you provide notice of cancellation pursuant to this clause 12.5, any advance payment you have made for Services that have not been provided will be refunded to you. For example, if you tell us you want to end the contract on 4 November we will continue to supply the Services until 3 December. We will only charge you for supplying Services up to 3 December and will refund any sums you have paid in advance for the supply of Services after 3 December. The amount will be calculated in proportion to what has been supplied, in comparison with the full coverage of the contract.
6. Once we have begun to provide the Services to you, you may cancel the contract for Services with immediate effect by giving us written notice if:
1. we breach this contract in any material way and we do not correct or fix the situation within 14 days of you asking us to in writing;
2. we go into liquidation or a receiver or an administrator is appointed over our assets;
3. we change these Conditions or to the Services under clause 3.5 or clause 5.5 to your material disadvantage and you provide your written notice within 14 days of the change in Conditions; or
4. we are affected by an Event Outside Our Control which prevents us from delivering the Services to you for a period of more than 14 days.
7. We will make any refunds due to you as soon as possible. If you are exercising your right to cancel the contract with us in accordance with this clause 12, and there are any amounts that are due to be refunded to you then your refund will be made within 14 days of the termination of this contract.
8. Please note that the Agent Authorisation Form appointing us to act on your behalf can only be cancelled or withdrawn if you write to HMRC and notify them of your wish to withdraw the appointment but this does not affect your rights pursuant to these Conditions.
13. Contract Cancellation by Us
1. We may have to cancel before the start date for the Services, due to an Event Outside Our Control or the unavailability of key personnel or key materials without which we cannot provide the Services. We will promptly contact you if this happens.
2. If we have to cancel the Services under clause 13.1 and you have made any payment in advance for Services that have not been provided to you, we will refund these amounts to you in accordance with clause 12.7, and if we have already started work on the Services by the time we have to cancel under clause 13.1, we will not charge you anything and you will not have to make any payment to us.
3. Once we have begun to provide the Services to you, we may cancel the contract for the Services at any time by providing you with at least 30 calendar days' notice in writing. If you have made any payment in advance for Services that have not been provided to you, we will refund these amounts to you. For example, if we tell you that we want to end the contract on 4 November we will continue to supply the Services until 3 December. We will only charge you for supplying Services up to 3 December and will refund any sums you have paid in advance for the supply of Services after 3 December. The amount will be calculated in proportion to what has been supplied, in comparison with the full coverage of the contract.
4. We may cancel the contract for Services at any time with immediate effect by giving you written notice if:
o you do not pay us when you are supposed to as set out in clause 15. This does not affect our right to charge you interest under clause 15.4;
o you do not, within a reasonable time of us asking for it, provide us with information in accordance with clause 4;
o that is necessary for us to provide the Services;
o you breach the contract in any other material way and such breach is irremediable or you do not correct or fix the situation within 14 days of us asking you to in writing; or
o we are affected by an Event Outside Our Control which prevents us from delivering the Services to you for a period of more than 14 days.
5. If we end the contract in the situations set out in clause 13.4 we will refund any money you have paid in advance for Services we have not provided but we may deduct or charge you reasonable compensation for the net costs we will incur as a result of your breaking the contract.
14. Your Legal Rights
1. We are under a legal duty to supply Services that are in conformity with these Conditions. Clause 14.2 below contains a summary of your key legal rights. These are subject to certain exceptions. For detailed information please visit the Citizens Advice website www.adviceguide.org.uk or call 03454 04 05. Nothing in these terms will affect your legal rights.
2. The Consumer Rights Act 2015 says you can ask us to repeat or fix a service if it’s not carried out with reasonable care and skill, or get some money back if we can’t fix it. If you haven’t agreed a price beforehand, what you’re asked to pay must be reasonable. If you haven’t agreed a time beforehand, it must be carried out within a reasonable time.
15. Price and Payment
1. In consideration of our provision of Services to you (excluding any work undertaken by us in connection with any enquiry commenced by HMRC, which shall be subject to additional fees pursuant to clause 17), you agree to pay to us as per our fees as detailed on our . Our prices may change from time to time in accordance with clause 15.10, but any such changes will not affect the amount payable for Services that have already been ordered by you and confirmed by us unless there is a change on VAT rate payable as set out in clause 15.2.
2. Unless otherwise stated on our Fee page, our prices are shown exclusive of VAT which shall be payable additionally. If the rate of VAT changes between the date of receipt of any payment from you and the date of delivery or performance of Services, we will adjust the rate of VAT that you pay, unless you have already paid for the Services in full before the change in the rate of VAT takes effect.
3. We will ask for an advance payment of 100% of the price of all Services you order in advance unless we agree to take our fee from your tax refund. .If you do not pay us for the Services when you are supposed to as set out in this clause 15, we may suspend the Services with immediate effect until you have paid us the outstanding amounts (except where you dispute an invoice under clause 15.5. We will contact you to tell you this. This does not affect our right to charge you interest under clause 15.4.
4. If you do not make any payment due to us by the due date for payment, we may charge interest to you on the overdue amount at the rate of 3% a year above the base lending rate of the Bank of England from time to time. This interest shall accrue on a daily basis from the due date until the date of actual payment of the overdue amount, whether before or after judgment. You must pay us interest together with any overdue amount.
5. However, if you dispute an invoice in good faith and contact us to let us know promptly after you have received an invoice that you dispute it, clause 15.4 will not apply for the period of the dispute.
6. For any services that aren't listed in our Fees page, we'll provide you with a fixed fee quote in advance of commencing any work. Where we do not have a set price for a Service, we will estimate the amount of time needed for the work and agree a fee with you in advance of commencing work..
7. Where we take our fee from your refund, you authorise us to receive payment of all sums relating to your tax refund claimed by us on your behalf. We'll deduct our fees from the sums received and promptly send the balance to you.
8. Should your refund not cover the entirety of our fee you must pay the remainder of our fee within 14 days of our written invoice to you. Where HMRC send a refund directly to you without our agreement you must pay our fee. We will take all legal and necessary action to retrieve fees owed to us.
9. It is always possible that, despite our best efforts, some of the Services we supply may be incorrectly priced. We will normally check prices before accepting your order so that, where the Service correct price at your order date is less than our stated price at your order date, we will charge the lower amount. If the Service correct price at your order date is higher than the price stated to you, we will contact you for your instructions before we accept your order. If we accept and process your order where a pricing error is obvious and unmistakeable and could reasonably have been recognised by you as a mispricing, we may end the contract and refund you any sums you have paid.
10. We reserve the right to increase our prices from time to time and will give you written notice of any such increase in advance of the proposed date of the increase, which may be by notice on the Fees page of our website, provided that this shall not affect any orders that you have placed for Services which we have accepted.
16. International / UK Bank Transfers
Unless otherwise stated any tax rebate issued will be sent in the form of UK sterling with any International Bank transfer incurring a fee of £25 + VAT in addition to any bank charges imposed. An international bank transfer can only be requested for amounts over £150 of the total tax rebate issued by HMRC. An international bank transfer can be requested if a tax rebate for £150 or under is received with the prior agreement that the bank charges imposed will be deducted from the tax rebate due after the fee of £25 + VAT. A UK bank transfer can be requested for any sterling amount.
17. HMRC Enquiry
1. In the event that HMRC commences any enquiry whatsoever in respect of your tax position (including, without limitation, an enquiry under section 9A Taxes Management Act 1970 in respect of a self-assessment tax return), we shall notify you in advance of responding to such enquiry of our fees for responding to and dealing with the enquiry on your behalf. These fees will be payable in addition to the fees payable under clause 15 above. If you do not agree the fee and/or do not pay the fee, we will not be obliged to respond to the enquiry and in such circumstances, will not be obliged to continue with any Services until you deal with the enquiry with HMRC and the provisions of clause 19.1 shall apply in such circumstances.
2. By signing the Agent Authorisation Form, you agree that we can receive all tax rebates from HMRC on your behalf. You further agree that we are entitled to deduct our fee from any tax rebate received by us on your behalf. We agree to pay to you the remainder within 14 days of receipt of such rebate from HMRC. In the event that any tax rebate is paid directly to you in error by HMRC, you agree to notify us immediately upon receipt of such payment and we shall invoice you for the amount of fees payable in respect of the provision of our Services, which shall be payable in accordance with clause 15 above.
3. You acknowledge and agree that save as set out in these Conditions, our fees are non-refundable. If, as a result of a subsequent investigation or enquiry by HMRC, any tax rebate received by you becomes repayable to HMRC, including (without limitation) the provision of incorrect information by you, we shall not be liable to refund to you any fee paid to us in relation to such rebate save where this is as a result of us failing to comply with our obligations pursuant to these Conditions.
18. Appointment of Alternative Agents
In the event that you engage another agent in addition to us to act on your behalf the fees payable for our Services remain payable from any tax refund received by you or on your behalf pursuant to clauses 15.1 to 15.3 (inclusive) above.
19. Our Liability
1. Save as provided in the remainder of this clause 19, we shall not be liable for any loss, damage or costs (including without limitation, legal fees) resulting from (i) incorrect information provided by you;(ii) the loss or delay of any form, document or other paperwork in the post save in the case of error by us; (iii) any mistakes or errors made by HMRC;(iv) any refusal by HMRC to grant a tax refund; (v) any delay caused directly or indirectly by the HMRC.
2. If we fail to comply with these Conditions, we are responsible for loss or damage you suffer that is a foreseeable result of our breach of the Conditions or our negligence. Loss or damage is foreseeable if they were an obvious consequence of our breach or if they were contemplated by you and us at the time we entered into this contract.
3. We only supply the Services for domestic and private use. You agree not to use the Services for any commercial, business or re-sale purpose, and we have no liability to you for any loss of profit, loss of business, business interruption, or loss of business opportunity.
4. We do not exclude or limit in any way our liability to you where it would be unlawful to do so, including for:
o death or personal injury caused by our negligence or the negligence of our employees, agents or subcontractors;
o fraud or fraudulent misrepresentation;
o breach of the terms implied by section 2 of the Supply of Goods and Services Act 1982 (title and quiet possession); or
o breach of the terms implied by sections 3, 4 and 5 of the Supply of Goods and Services Act 1982 (description, satisfactory quality, fitness for purpose and samples).
20. Events Outside Our Control
20.1. We will not be liable or responsible for any failure to perform, or delay in performance of, any of our obligations under these Conditions that is caused by an Event Outside Our Control.
20.2. An Event Outside Our Control means any act or event beyond our reasonable control, including without limitation strikes, lock-outs or other industrial action by third parties, civil commotion, riot, invasion, terrorist attack or threat of terrorist attack, war (whether declared or not) or threat or preparation for war, fire, explosion, storm, flood, earthquake, subsidence, epidemic or other natural disaster, or failure of public or private telecommunications networks.
20.3. If an Event Outside Our Control takes place that affects the performance of our obligations under these Conditions:
(a) we will contact you as soon as reasonably possible to notify you; and
(b) our obligations under these Conditions will be suspended and the time for performance of our obligations will be extended for the duration of the Event Outside Our Control. Where the Event Outside Our Control affects our performance of Services to you, we will restart the Services as soon as reasonably possible after the Event Outside Our Control is over.
20.4. You may cancel the contract if an Event Outside Our Control takes place and prevents our ability to provide Services to you for more than 14 days, in which case please see your cancellation rights under clause 12.6(d). We will only cancel the contract if the Event Outside Our Control continues for longer than 14 days in accordance with our cancellation rights in clause 13.4(e).
21. Information about us and how to contact us
1. We are a company registered in England and Wales. Our company registration number is 09105690. Our address is Box 38, 1 Rocks Lane, London, SW13 0DB. Our registered VAT number is 214 7956 91.
3. If you wish to contact us in writing, or if any clause in these Conditions 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 Grand Paye Rebate UK Limited at Office 32, 19-21 Crawford Street, London, United Kingdom, W1H 1PJ or email us . 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.
22. Privacy and how we may use your personal information
o provide the Services;
o process your payment for such Services; and
o inform you about similar products or services that we provide, but you may stop receiving these at any time by contacting us.
2. By using our Services, you agree to the terms and conditions set out in our which you should carefully read in connection with the way that we hold your personal information and your rights under the Data Protection Act 1998 or any legislation that supersedes or replaces this Act.
3. You agree that in accordance with our we may pass your personal information to credit reference agencies and that they may keep a record of any search that they do. We will not give your personal data to any other third party.
4. We will share your information with HMRC as required in order to deliver the Services to you in accordance with the authority you bestow upon us under the Agent Authorisation form.
6. We agree to ensure that all information received from you will be treated as private and confidential and will not be submitted to any third parties without your prior agreement with the exception of HMRC in accordance with clause 22.3 above.
23. Other important terms
1. We may transfer our rights and obligations under these Conditions 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 Conditions.
2. You may only transfer your rights or your obligations under these Conditions to another person if we agree in writing.
3. This contract is between you and us. Aside from our permitted assigns pursuant to clause 23.1 and 23.2 above, no other person shall have any rights to enforce any of its terms.
4. Each of the clauses of these Conditions operates separately. If any court or relevant authority decides that any of them are unlawful, the remaining clauses will remain in full force and effect.
5. If we fail to insist that you perform any of your obligations under these Conditions, 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.
6. These Conditions and any dispute in relation to them are governed by the laws of England and Wales. 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.
24. Highest Tax Rebate guarantee
No responsibility can be taken by Grand Paye Rebate UK Limited for mistakes made by HMRC in the calculations of any tax rebate. If due to a fault of our own we do not receive the maximum tax rebate due the claim will be reviewed free of charge and no fee will be taken from any additional tax rebate in relation to that particular tax rebate claim. We will not compensate any additional tax rebate that may have arisen from a tax rebate claim.
25. Complaints Procedure
1. As a consumer, you have legal rights in relation to Services not carried out with reasonable skill and care.
2. If you are unhappy with the service you have received, and we have not been able to resolve your issue by phone or email, you can make a formal complaint by writing. Please include your national insurance and postal address, along with the details of your outstanding complaint.
3. We will endeavour to acknowledge your complaint within 3 working days, an investigation will be carried out into the issues raised and a full response will be provided within 14 working days. Depending on the issues raised it may take longer to respond. If this is likely, we will let you know as soon as possible.
4. Advice about your legal rights is available from your local Citizens' Advice Bureau or Trading Standards office. Nothing in these Conditions will affect these legal rights.
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