Professional Fee Protection
Terms & Conditions
Professional Fee Protection For `Members of Self-Employed Plus Will Cover:
Fees and disbursements incurred by the appointed agent attending meetings with HM Revenue & Customs (HMRC) or responding to correspondence from HMRC on a members behalf and in respect of:
- Corporation Tax Self Assessment Enquiries.
- Income Tax Self Assessment Enquiries.
- Schedule 36 interventions and inspections.
- Business Record Checks.
- VAT or PAYE Compliance Visits, where it is agreed that attendance by the appointed agent is necessary and the matter cannot be dealt with by the policyholder alone.
- Correspondence and disputes following a VAT or PAYE Compliance Visit.
- Status disputes.
- 8. Special Civil Investigations opened under Code of Practice 8 (provided fraud is disproved).
- All Claims up to a maximum of £3000
Up to and including an appeal to the First-tier Tribunal or Upper Tribunal.
Following an appeal to the Upper Tribunal or where there is no right of appeal to the Tribunal, the Policy will cover an application for Judicial Review.
Members need to be a member of the site for four quarters (One Year) before you can claim. Self-Employed Plus can only be responsible for tax investigations of their tax affairs during the time they have been a member and not any investigations into their affairs that took place before or after being a member irrespective if they have been informed of that investigation after becoming a member.
Fee Protection Will Not Cover:
Fees and disbursements incurred by the appointed agent:
- Before Self-Employed Plus has accepted the claim or incurred without prior written authorisation by Self-Employed Plus
- In respect of a claim that has arisen directly from either a check, enquiry, visit, meeting or dispute which occurred or facts and events that existed, prior to the inception of this cover or prior to the holder being declared for inclusion under this cover.
- In respect of a claim notified outside of the period of membership of Self-Employed Plus
- In respect of a claim from a none fully paid up member of Self-Employed Plus
- In respect of a
a) criminal prosecution or a claim where the member has acted fraudulently;
b) a claim where the member has not given a full and / or truthful account of their affairs to
the appointed agent;
c) significant and/or deliberate omission of income from the members statutory return;
d) a claim arising as a consequence of a voluntary disclosure made to HMRC in respect of a
significant and/or deliberate omission of income from the holder’s statutory
e) enquiries involving Tax avoidance schemes
- In respect of a claim where a members tax return, or an amendment to a tax return, or any other statutory return was submitted 30 days or more after the statutory filing date.
- Relating to any claim where HMRC have not been notified of charge ability to tax within the statutory time limits.
- In respect of the routine presentation of the members affairs, including:
a) the preparation, rectification and/or submission of self-assessment tax returns, accounts, P11Ds, P35s, VAT returns, CIS returns or any other statutory returns;
b) the reconciliation of annual accounts with VAT returns or the reconciliation of CIS returns with P35s;
c) reconstruction of books or records that have been poorly maintained;
d) auditing of books and/or records;
e) fees and disbursements incurred obtaining a professional valuation for Capital Gains Tax
f) compliance work which can normally be carried out by the policyholder,
or any other work, that should have been routinely undertaken, at the policyholder’s own expense.
- In respect of an enquiry by the Special Civil Investigations Office under Code of Practice 8 or an enquiry held under section 60 or 61 of the VAT Act 1994 or any matters handled by the National Investigations Service of HMRC, unless at the conclusion of such enquiry it is held that the policyholder was not guilty of any fraud, fraudulent intent or serious irregularities.
- In respect of an enquiry by the Special Civil Investigations Office under Code of Practice 9. Also any IR35 Enquiry review or dispute.
- In respect of a tax planning arrangement where HMRC has allocated a Disclosure of Tax Avoidance Scheme (DOTAS) number for inclusion on the relevant self-assessment return or any matter relating to marketed or promoted bespoke tax planning arrangements outside of the normal trade (regardless of whether a DOTAS disclosure is applicable)
- Once the holder has become insolvent, except in the case of a Members Voluntary Liquidation.
- Directly as a consequence of the appointed agent and/or holder not taking all reasonable steps to minimise the cost and effect of their claim or in respect of fees or disbursements that have not been reasonably and properly incurred.
- Where the appointed agent was not the members tax return agent, when the compliance check first commenced.
- If at any time any payment of any fee / membership fee or part thereof has not been received by Self-Employed Plus or ceased being a member of Self-Employed Plus.
- In respect of Counsel’s fees, unless appointed or approved by Self-Employed Plus, to determine prospects of success
- In respect of any claim made, brought or commenced outside Great Britain and Northern Ireland, excluding the Isle of Man and the Channel Islands.
- Fees incurred as a consequence of the appointed agent’s professional negligence, which would normally be covered under a Professional Indemnity Insurance Policy.
- If membership has not involved 4 (four) paid quarters in Succession
Exclusions & Changes
Self-Employed Plus will not cover any taxes, interest, penalties and fines or any other duties, which may be imposed upon a members or the appointed agent.
Terms and conditions of the Self-Employed Plus free Professional Fee Protection Cover up to a valid claim of £3,000 can be subject to change at any time having given 30 days notice in advance by e mail.
In the Event of a Claim
- The holder or appointed agent must notify Self-Employed Plus as soon as is reasonably possible, in writing, and before they incur fees and disbursements.
- The member or appointed agent must complete and return a Claim Form to Self-Employed Plus, together with any other information or documents requested on the Claim Form.
- Self-Employed Plus will then advise whether the claim is covered by the Policy.
- Where the member disputes or continues to dispute HMRC’s findings, including rejecting a settlement offer, fees and disbursements will only be covered or continue to be covered if Self-Employed Plus is satisfied that the benefits likely to be obtained disputing the findings, justify the likely costs. When Self-Employed Plus considers this they will take into account the members and/ or appointed agent’s opinion. If the policyholder proceeds without consent and is successful then all reasonable fees and disbursements will be covered as if consent had been given, subject to the terms and conditions of this Policy.
- Self-Employed Plus will pay the appointed agent’s invoices for fees and disbursements up to the limit of £3,000 (three thousand pounds) provided that Self-Employed Plus are satisfied that the charges are reasonable and have been properly incurred.
- Self-Employed Plus will be entitled to obtain from the member and / or appointed agent any information or particulars whether privileged or not, relating to a claim.
- Where it is possible to recover costs from the relevant authority following the successful defence of a claim, the member must take all reasonable steps necessary to recover such costs and must in turn return any indemnity paid to Self-Employed Plus.
- Self-Employed Plus will not pay any VAT charged by the appointed agent to the policyholder, where the holder can recover the VAT from HMRC.
- All claims must occur and be notified during the period of cover. This cover only applies to enquiries or disputes with the HMRC within the jurisdiction of the United Kingdom of Great Britain and Northern Ireland but excludes the Isle of Man and the Channel Islands.