Terms and Conditions


This letter sets out the basis on which Phillipson Hardwick Advisory 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. Engagement 

1.1 We are acting for you as your assigned tax agent. 

1.2 This engagement will start with immediate effect. 

2. Our Service to You 

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. Your Responsibilities 

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 acknowledges and agrees that they 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. Professional Rules and Practice Guidelines 

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: 

a. Not having the correct expenses in your tax code (such as an allowance for uniform). 

b. Being put on an incorrect tax code or any other coding errors. 

c. Being taxed when your income was below the tax-free personal allowance. 

d. Being emergency taxed in a new job. 

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. Submission of Tax Claim and Potential Arrears with 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. Automatic Amendments by HMRC for Self-Assessment Taxpayers 

6.1 You acknowledge and agree that, upon submission of your R40 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. Fees and Payment 

7.1 Our fee is 48% (inclusive of VAT where applicable) 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 has already been carried out and payment 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 enable us to make a payment to you. You are required to provide your identification prior to any payments being made to you in accordance with anti-money laundering regulations and to prevent fraud. 

7.8 If we do not receive the information requested as set out in clause 5.7 above, we shall continue to make reasonable efforts to contact you every 30 days by various means in order to obtain such information. In doing so, we shall levy an administration charge of £30 for each communication sent. In the event that we are not provided with the information within 90 days from the date of our initial notification, we shall be entitled to deduct our administration charges from your recovered payment, and you will be deemed to have forfeited the entire payment. In that event, we reserve the right to retain such funds for our administration charges and as compensation for our efforts, and you agree to waive any claims or causes of action against us arising from your forfeiting of the received payment in accordance with this clause. 

7.9 In the event of a dispute related to our fees, you agree to raise any concerns or objections within 14 days of receiving our invoice. If no concerns are raised within this period, you will be deemed to have accepted our fees as billed. 

7.10 If a dispute arises over our fees, we will make every effort to resolve the matter amicably. If an agreement cannot be reached, both parties agree to seek resolution through mediation or alternative dispute resolution methods prior to pursuing any legal action. 

7.11 We reserve the right to engage a third-party collection agency or take legal action to recover any outstanding fees owed to us in the event of non-payment. 

7.12 All payments must be made in British Pounds Sterling (GBP) unless otherwise agreed upon in writing. 

7.13 Any and all payments issued by cheque are required to be cashed within a 120 day period, failure to do so will result in the cheque being cancelled and the balance being returned as a credited on account subject to our standard terms and conditions. 

Fee Illustration 

HMRC Rebate 

Our Fee 

What you Will Receive After Fee Deduction 











8. Confidentiality 

8.1 Both parties agree to keep all information obtained from the other party confidential and to use such information only for the purpose of providing or receiving the agreed-upon services. 

8.2 Confidential information includes, but is not limited to, personal, financial, and business information, as well as any other information that the receiving party knows or reasonably should know is confidential. 

8.3 The obligation of confidentiality does not apply to information that is publicly available, independently developed by the receiving party, or required to be disclosed by law or regulatory authority. 

9. Limitation of Liability 

9.1 Our liability for any claim arising from our provision of services under this agreement, whether in contract, tort (including negligence), or otherwise, shall be limited to the amount of fees paid by you for the services giving rise to the claim. 

9.2 In no event shall we be liable for any indirect, consequential, or special damages, including loss of profits, business interruption, or loss of data, arising from or in connection with our services. 

10. Termination 

10.1 We reserve the right to terminate this agreement upon written notice if you breach any material terms and condition of this agreement and fail to remedy such breach within 30 days after receipt of written notice of the breach. 

10.2 Upon termination of this agreement, we shall cease providing the services, and you shall promptly pay all outstanding fees and expenses owed to us up to the date of termination. 

11. Governing Law and Jurisdiction 

11.1 This agreement shall be governed by and construed in accordance with the laws of England and Wales. 

11.2 Any dispute arising from or in connection with this agreement, including any question regarding its existence, validity, or termination, shall be subject to the exclusive jurisdiction of the courts of England and Wales. 

12. Variation 


12.1 We reserve the right to amend or modify these terms and conditions. Changes to these terms and conditions will be notified to you in writing before the date upon which they come into force. Any such changes will be effective immediately upon the expiry of 14 days of you receiving the revised terms and conditions and if no objection from you is received in writing. No other variation, or waiver of any right or obligation under this contract will be effective unless made by us and you and evidenced in writing and signed by, or on behalf of, the each of us and expressed to be such a variation or waiver. Neither you nor we have relied on any statement, representation or promise not expressly contained in this agreement but nothing in this clause will have effect to exclude the liability of either party for fraud or fraudulent misrepresentation. 


13. Acceptance of Terms 


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; 

a. ticking a consent box on one of our online application forms; 

b. applying your signature on one of our online application forms; 

c. applying your signature to a postal application form; 

d. verbally consenting. 


If you have any questions or concerns, please do not hesitate to contact us on: 


Phillipson Hardwick Advisory Ltd