Tax Investigations Service Summary
Our Tax Investigations Service is fully backed by Abbey Tax Protection. The Service operates from 5th October 2008 until 4th October 2009 and 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:
Self Assessment Full Enquiries |
The trigger point is the issue of the S9A, S12AC TMA 70 or S24 (1) Schedule 18 Finance Act 1998 Notice by HMRC 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. |
Income Tax Self Assessment Aspect Enquiries |
The trigger point is the issue of the S9A or S12 AC TMA 70 Notice by HMRC where there is a request to examine just certain boxes on the Return, subject to an Excess of £ NIL and a Limit of Indemnity of £3,000 |
Corporation Tax Self Assessment Aspect Enquiries |
The trigger point is the issue of the S24 (1) Schedule 18 Finance Act 1998 by HMRC where there is a request to examine just certain boxes on the Return, subject to an Excess of £ NIL and a Limit of Indemnity of £3,000 |
HMRC Enquiries under IR35 |
The Service covers HMRC disputes into 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. |
Employer Compliance Disputes |
The Service covers PAYE, P11D and NIC disputes and the trigger point is the issue of a letter, assessment or notice by HMRC, following an Audit visit, providing there is a prospect of reducing the alleged liabilities. |
HMRC VAT Disputes |
The trigger point is the issue of a written decision or assessment by HMRC, following a control visit, providing there is a prospect of reducing the alleged VAT liabilities. |
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.
- HMRC 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
- Enquiries and disputes existing at the time you subscribe to the Service.
- Attendance at routine VAT and Employer Compliance visits.
- Disputes conducted into the National Minimum Wage and Tax Credits.
- Enquiries and Disputes following a voluntary disclosure of irregularities made to HMRC
Access to the Business Legal Helpline
Covering
*Employment Law * Health & Safety * Business Legal Advice *
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.
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