Our Fee Protection Service, or Tax Investigation Service as it is also known, is fully backed by an Insurance Policy, which we have taken out with Abbey Tax Protection. We are able to make a claim in respect of the fees which we accrue when we defend a client who is under investigation by HM Revenue & Customs (HMRC) in respect of any of the following events:

i) Income Tax Self Assessment Full Enquiries

The trigger point is the issue of the S9A or S12AC TMA 70 Notice by the Inspector of Taxes together with a request to examine all the business books and records or, in the case of a personal taxpayer, all the underlying documents used in the preparation of the Self Assessment return.

ii) Corporation Tax Self Assessment Full Enquiries

The trigger point is the issue of the Notice under S24 (1) Schedule 18 Finance Act 1998 together with a request to examine all the business books and records.

iii) HMRC Enquiries under IR35

Cover is also available where HMRC are disputing the declaration on an IR35 Return. However, there must be a written Contract for Services in respect of the liabilities which are being disputed. The Contract must have been strictly followed and there must be a reasonable prospect of successfully contesting the Revenue’s allegations.

iv) Employer Compliance Disputes

The cover is in respect of PAYE, P11D and NIC disputes and the trigger point is the issue of a letter, assessment or notice by HMRC, following an Audit visit, where there is a prospect of reducing the alleged liabilities.

v) HMRC VAT Disputes

The trigger point is the issue of a written decision or assessment by HMRC, following a control visit, where there is a prospect of reducing the alleged VAT liabilities.

We will be responsible and have the discretion for making claims under our Policy and there is a maximum Limit of Indemnity of £75,000 in respect of our professional fees for any one claim. Clients will be responsible for any fees that we cannot recover from our insurers. Once we receive your cheque, we will send you a VAT invoice as confirmation that you are a Designated Client of our Scheme. In the event you suffer an investigation, we will represent you and reclaim any costs incurred in dealing with the Enquiry directly from the insurance company.

The main exclusions in our Policy are as follows:

• Claims arising where the annual Returns/accounts are submitted “late”; i.e. outside the time parameters set out in Taxes Management Act 1970.

• HM Revenue & Customs Special Civil Investigations and Criminal Investigations Office and Code of Practice 8 and 9 cases.

• Fees incurred prior to the written acceptance of a claim

• Existing enquiries and disputes at the time the insurance is taken out.

• Attendance at routine VAT and Employer Compliance visits.

• Aspect Enquiries where HMRC is merely raising a routine enquiry into a part of the Self Assessment Return.

• Disputes conducted into the National Minimum Wage and Tax Credits.

• Enquiries and Disputes following a voluntary disclosure of irregularities made to HMRC

Business clients also have access to the following advisory services

(24 hour) Helplines
Employment, Health & Safety & Business Legal Advice
Details of how to access this service will be sent with your service confirmation.