This letter sets out the basis on which Richmond Carter Ltd. / Mileage Rebate (is trading style of Richmond Carter Ltd) (“we”, “us”, or “our”) is to act for you, the client (“you” or “your”), in relation to your claim for a tax rebate from HMRC.
1.1 Who We Are Acting For
We are acting for you as your assigned tax agents.
1.2 Period Of Engagement
This engagement will start with immediate effect.
2.1 We will accurately process all the information you provide to us and take all actions necessary in connection with the provision of our Services as efficiently as possible.
2.2 We maintain high standards of conduct in our dealings with government departments and others. We will decline to provide a Service if we believe that doing so may breach those standards. We will notify you as soon as we can if we decide not to provide a Service.
2.3 If you do not provide all the relevant information in our requested time frames when we agree to provide a Service, we cannot be held liable for the outcome of your tax refund claim.
3.1 You agree to cooperate with us so that we can provide the Services in accordance with our obligations.
3.2 You must grant any permissions, consents, or otherwise that we need and must give us access to all relevant information and any other matters which we need to provide the Services.
3.3 You agree to provide the information that we ask for promptly and to ensure that this information is true, accurate, correct, and complete to the best of your knowledge, including taking all necessary steps to obtain this information from other sources if required.
3.4 It is your obligation to provide us with accurate and complete information relating to your tax rebate claim. You must ensure that all details and documentation provided to us are true, correct, and up-to-date in order to facilitate the processing and submission of the claim to HMRC.
3.5 We shall not be held liable for any errors, omissions, or inaccuracies in the submission of claims to HMRC that arise as a result of you providing false, incorrect, or incomplete information. You acknowledge and agree that you bear sole responsibility for any consequences, including but not limited to delays, penalties, or rejection of the claim by HMRC, which may arise due to the provision of false or incorrect information.
4.1 We will observe the standards for HMRC agents as set out in their Feb 2016 publication and updated Jan 2018.
4.2 When you make a claim with us, it is a general claim for an overpayment of tax and not a claim for a specific expense.
4.3 We will recover any tax you have overpaid in the tax years stated on the claim form. Overpayments of tax can arise from many factors, including but not limited to:
4.4 Our fee will apply to any refund from HMRC resulting from tax you have overpaid.
4.5 We will usually submit your claim to HMRC for processing within a timely manner according to business circumstances.
4.6 We reserve the right to remove, amend, or expand any parts of your claim before submitting it to HMRC if we become aware of any inaccuracies or obtain further information as part of our due diligence and investigations into the validity of your claim.
4.7 We reserve the right to contact you about making any necessary adjustments to any of your claim forms before or after we submit it to HMRC.
4.8 HMRC may request further information from you in order to process your claim. Where possible, we will help you with this; however, the ultimate responsibility to provide HMRC with any requested information is yours.
4.9 The timescale to process your claim can vary. We aim to resolve claims as per the timescales provided by HMRC. However, please note that HMRC may require additional time to process your claim due to factors outside of our control. We cannot be held responsible for any delays caused by HMRC.
5.1 You acknowledge and understand that the submission of your tax claim by us may potentially lead to you owing arrears to HMRC, if any unpaid taxes are identified during the process.
5.2 You agree that it is your sole responsibility to ensure that all relevant taxes have been accurately paid to HMRC and to address any discrepancies, errors, or omissions that may be discovered during the submission of your tax claim.
5.3 We shall not be held responsible or liable for any arrears, penalties, or additional tax liabilities that may arise from the submission of your tax claim or any subsequent investigations by HMRC.
5.4 You are encouraged to promptly address and resolve any identified arrears or unpaid taxes with HMRC in order to avoid potential penalties, interest charges, or other consequences.
6.1 You acknowledge and agree that, upon submission of your R40 and P87 claim by us, HMRC may automatically amend your tax return if you fall under the Self-Assessment regime. This process is in accordance with HMRC’s standard procedures and is beyond the control of us and we may decide to no longer proceed with your claim.
6.2 In the event of an automatic amendment by HMRC to your tax return, we shall not be held responsible or liable for any changes, discrepancies, or consequences arising from such amendments. You accept that any queries or concerns regarding these amendments should be directed to HMRC directly.
7.1 Our fee is 48% (inclusive of all charges) of the reduction in tax from HMRC on your behalf.
7.2 You will be notified of our fees at the time of engagement, and any changes to our fees will be communicated to you promptly.
7.3 If you are not satisfied with our fee structure, you have the right to terminate our agreement within 14 days of the engagement. If a refund has been issued by HMRC prior to us receiving notice of cancellation from you then a fee is still applicable as the works on your rebate have already been carried out and payment has been issued. We can only action cancellation requests where HMRC has not begun processing the claim submitted to them on your behalf.
7.4 Our fees are payable upon receipt of the recovered payment from HMRC on your behalf.
7.5 We reserve the right to charge interest on overdue amounts at the rate applicable under the Late Payment of Commercial Debts (Interest) Act 1998.
7.6 We reserve the right to charge additional fees for any work that we perform outside the scope of the agreed-upon services, provided that we obtain your prior approval.
7.7 Upon receipt of recovery of a payment from HMRC on your behalf, we shall notify you of this within 21 days of receipt of the payment by way of digital communication, including a request for your identification to verify your identity to prevent fraud. You must provide us with one photographic identification document, including a passport, driving license, or Government-issued identity card, to us via digital communications. The reason for this is to comply with anti-money laundering laws as set out by the FCA. Upon verification of your identity and payment of our fee within 5 working days of verifying your identification documents, we shall notify you that the payment has been successfully processed and sent. We reserve the right to send your payment via the same method by which you paid our fee, including other payment methods such as bank transfers, to ensure accuracy.
8.1 Unless we are authorised by you to disclose information on your behalf, we will not disclose any confidential information concerning your business or affairs to any third party other than as set out in these terms and conditions.
8.2 The confidentiality clause does not apply where we are required to disclose the information by law, regulatory or professional obligations.
9.1 In this clause, the terms "Controller", "Processor", "Data Subject", "Personal Data", "Processing", and "appropriate technical and organisational measures" shall have the meanings given to them in the UK General Data Protection Regulation (UK GDPR).
9.2 Both you and we will comply with all applicable requirements of the Data Protection Legislation. This clause is in addition to, and does not relieve, remove, or replace, either of our obligations under the Data Protection Legislation.
9.3 You acknowledge that for the purposes of the Data Protection Legislation, you are the Controller and we are the Processor.
9.4 Without prejudice to the generality of this clause, you will ensure that you have all necessary appropriate consents and notices in place to enable the lawful transfer of the Personal Data to us for the duration and purposes of this engagement.
9.5 Without prejudice to the generality of this clause, we shall, in relation to any Personal Data processed in connection with the performance by us of our obligations under this engagement:
10.1 We are obliged to adhere to the Money Laundering Regulations 2017, which includes, but is not limited to:
10.2 You agree to provide all necessary information and documentation required for these purposes promptly.
11.1 We will provide the Services with reasonable care and skill. Our liability to you is limited to any direct loss or damage suffered by you as a result of our negligence, wilful default, or breach of contract in the provision of the Services, and we accept no liability for any indirect or consequential loss or damage arising from the same.
11.2 Our total liability to you in respect of all other losses arising under or in connection with the Services, whether in contract, tort (including negligence), breach of statutory duty, or otherwise, shall in no circumstances exceed the total fees paid by you to us in respect of the Services.
12.1 Either party may terminate this engagement at any time by providing written notice to the other party. Any fees and expenses incurred up to the date of termination will be payable by you.
13.1 You agree to the terms and conditions set out above.
13.2 You have demonstrated your agreement to the terms and conditions set out above by either:
If you have any questions or concerns, please do not hesitate to contact us at info@mileagerebate.co.uk.
Mileage Rebate is a trading style of Richmond Carter Ltd.