Tax Investigation Insurance

This is a policy we offer in case you get investigated by the Revenue. It covers our costs, so if you want us to handle the investigation for you, go to meetings with the Inspector, handle written correspondence, etc., we would be paid by the insurance company to do this on your behalf, rather than having to charge you.

All the technical & legal small print is below:

TaxSure for Accountants Key Features

Important: Notification of enquiries and disputes must be received by us in writing during the period of the service

On payment of the appropriate fee we will, at our discretion, provide representation to protect your interests during HM Revenue & Customs enquiries and disputes. The Tax Compliance Service covers representation costs up to £75,000 should you become involved in any of the following enquiries or disputes in Great Britain and Northern Ireland other than Aspect Enquiries in respect of which the following limits apply;
1(b)(i) £2,500 subject to the exclusion of the first £100 of any one notification
1(b)(ii)£5,000 subject to the exclusion of the first £200 of any one notification

Self Assessment and Repayment Claim Enquiries
- a Self Assessment Full Enquiry or Repayment Claim which will include a request for sight of all books and records by HM Revenue & Customs; or
- a Self Assessment Aspect Enquiry by HM Revenue & Customs into one or more specific aspects of

Employer Compliance Disputes
A dispute with HM Revenue & Customs concerning compliance with Pay As You Earn or Social Security Regulations.

Value Added Tax Disputes
A dispute with HM Revenue & Customs following their issue of an assessment, written decision or notice of civil penalty relating to Value Added Tax.

What is not included in the service

Circumstances we or you ought to have known about before you joined the Tax Compliance Service.
Enquiries by HM Revenue & Customs Special Civil Investigations Office, carried out under HM Revenue & Customs Civil Investigations of Fraud Procedure or where HM Revenue & Customs have issued a Code of Practice 8 or 9 leaflet.
Investigations carried out under Section 60 headed "VAT evasion: conduct involving dishonesty" of the VAT Act 1994.
Criminal prosecutions.
Compliance visit by HM Revenue & Customs or the cost of supplying compliance information, unless a dispute with HM Revenue & Customs exists.
Enquiries or disputes arising from or relating to National Minimum Wage or Tax Credits Legislation.

Conditions which apply to the service

In respect of Self Assessment Enquiries, tax returns, which HM Revenue & Customs could enquire into at the time an enquiry arises, must have been submitted on time and any chargeability to tax notified to the HM Revenue & Customs on time.
We must be the tax return agent when the enquiry or dispute commences.
You must at all times

give us a full and truthful account of your affairs;
co-operate with us, or suitably qualified person or firm we appoint to assist us, and follow our and their advice.

There must be good prospects of reducing any alleged liability to tax or National Insurance Contributions.
You must be one of our clients when notification is made.

Notification procedure
You should let us know of an enquiry or dispute as soon as possible by contacting us at the above address. We will represent your interests and keep you informed of the progress of any notification you make.

Cancellation rights
If the service does not meet your requirements, you may cancel it within 14 days of our receipt of your fee and receive a full refund provided that you have not notified or intend to notify us of an enquiry or dispute.

Important: This document only provides a summary of the Tax Compliance Service. A copy of the Tax Compliance Service Agreement, which provides full details of the terms, conditions and limitations of the service, is available from us on request.