Terms And Condition

HMRC PAYE Rebate Expenses

We would like to thank you for your instructions regarding the submission of a claim for a PAYE Tax Rebate from HMRC, in regard to your expenditure against historic employment earnings. 

Please see our standard Terms of Business Agreement (TOBA) and kindly read, sign, and please return a copy of this along with your personal information and expenditure form. If you have any queries with regards to this process, then please give call or email us at, [email protected] 

You will not be expected to pay us anything upfront while we manage to obtain a Rebate in respect of the financial years which you are claiming for. 

We will only deduct our fee from the overall claim obtained once the amount has been confirmed and paid by HMRC.  We anticipate that your claim will be completed within about 3-4 months from when we receive the necessary information. 

HMRC PAYE Rebate Expenses

We note that a case manager has run through and completed our expenditure questionnaire with you over the telephone, for each of the years for which you are claiming. If there are any further items, you forgot to mention then please let us know by email or letter. 
Whilst there is no definitive list of items that you can claim, such personal expenditure must have been incurred wholly or mainly for business purposes in the course engagement, and can include;
➢ Professional or trade memberships and subscription.
➢ Necessary training costs, examination fees and registration fees and renewals.
➢ Tools of your trade, machinery and health and safety equipment etc.
➢ The cost of uniforms, work wear or similar.
➢ Trade journals and publications (including online subscription services);
➢ IT hardware and software (including firewalls etc.)
➢ Telephone and mobile, and email and internet subscriptions and costs.
➢ Stationary, courier, postage and related;
➢ Necessary travel costs to the employer (where you are contractually classed as working from home) who engages you or to their customers you work with.
➢ Costs associated with the purchase or rental of any works or similar vehicle of whatsoever nature necessary to your engagement.
➢ reasonable subsistence and/or necessary overnight accommodation
None of which have been reimbursed by your employer under your contract.
Where you are stipulated as working from home in your contract of employment  – particularly where you use a room in your house wholly or mainly for work purposes, then you can claim a notional rent (by reference to the number of rooms in your house) or a proportion of the rental that you pay, together with a proportionate percentage of rates, mains services, non-exclusive mains telephone and other costs
You will be able to claim business mileage on all business journeys which you make, other than from home to your contractual place of work, which you will need to complete a contemporaneous record of such mileage.
We will need a P60 (that is, end of year summary of the payments you have received, and deductions in respect of NI and PAYE) from your employer(s) for each of the years which you are claiming for. If you do not have these, let us know.
HMRC may require satisfactory evidence, and explanation, or claimed expenditure, particular where we have submitted a full self-assessment on your behalf.
Where your claim is below £2,500 you will only need to complete a P87 form.  Where it is above that amount, we will need to submit a full self-assessment for each of the years you are claiming for, which we will prepare for you.

Preliminary Advice (General)

You may reclaim expenditure which you have incurred for a period of up to 4 years from the date of your submission for a tax rebate. 

When approving any submission of information to HMRC, you confirm that it is true, accurate to the best of your belief and knowledge, and that you have not failed to disclose any issue which may be pertinent to HMRC assessment of your entitlement.

Through the process of applying for a Rebate, HMRC will give you what they call a ‘Unique Tax Reference’ (UTR) unless you already have one.  Once we have completed your claim for previous and existing years, due to the amount of your claimed Rebate, we will then be required to submit a self-assessment return to be completed in respect of any future financial years, or you may be liable for non-filling penalties.  Where you may choose not to continue to engage our services beyond your current claim, this will mean that for any future years Rebates you shall be personally responsible for their submission.

If HMRC determine that you need to complete a self-assessment and you cancel our services regarding future financial years, then you will then need to complete a self-assessment return yourself or you will be liable for non-filling penalties.

Please note, if HMRC subsequently revert to you, alleging that your expenses have been over-stated by you or are excessive, or otherwise claim that they have paid too high a Rebate, then they can for a period of 5 years seek to reclaim any overpayments-together with interest and penalties thereon.  We shall not be liable in any circumstances for any HMRC reclaims against you unless we have been negligent in presenting your claim for a Rebate. You shall not be entitled to any refund, either fully or partly of the Fees which you have paid for this service.

Our Fees in this Matter/ Duration of Retainer

We confirm our fees for this service shall be capped and limited to an amount equivalent to 30% of the total rebate amount obtained from HMRC in respect of any past or future years claimed.

Your retainer shall continue until it is terminated by you upon written notice.

If you have any queries with regards to any of the details outlined then please do not hesitate to contact myself or my team at, [email protected]

Yours sincerely