Terms and conditions
These terms set out the basis on which we will provide our services and our respective responsibilities.
“We” refers to Horley and Stone Ltd, a company registered in England and Wales (company number 14791521). Our registered office is located at 221b Tamworth Road, Long Eaton, Nottingham, NG10 1DN
We are a member firm of the Association of Accounting Technicians in England and Wales (AAT) and registered as tax agents with HM Revenue & Customs (HMRC). We comply with AAT’s Code of Ethics and HMRC’s Standards for Agents at all times.
1. Our Services
We assist UK taxpayers in claiming tax refunds from HMRC. Based on the information you provide, you may be eligible to submit a claim for marriage
transfer allowance.
Our services entail determining your eligibility, preparing your claim in the necessary format, and submitting it to HMRC. Additionally, we address any correspondence from HMRC and facilitate processing any resulting tax repayment issued by HMRC.
This claim covers the past four tax years, specifically the period from 6 April 2019 to 5 April 2024. This agreement will persist for all future tax years unless it is terminated in accordance with clause 7. We will contact you annually to confirm whether you want to use our services.
By agreeing to these terms, you are appointing us as your agent to manage the claim on your behalf. We will request that you sign Form 64-8, which authorises us to discuss your tax affairs with HMRC and provide our services. You can withdraw this authority anytime by contacting us or HMRC directly.
2. How your refund is handled
You hereby appoint us to receive any refund issued by HMRC on your behalf. This is referred to as a "bare nomination" and can be withdrawn at any time by contacting us or HMRC directly. You remain legally entitled to a refund at all times.
Upon receipt of the refund, we will deduct our fee as outlined in Section 3 of this agreement and then promptly send the remaining amount to you via either a cheque or bank transfer within seven days.
We will send cheques to your residential address, and a bank transfer can only be processed to a bank account registered in your name. If we are unable to verify the account holder, your payment will be issued solely via cheque.
Any refunds received from HMRC for clients are kept in a separate Client Money Account at Natwest Bank, as per the AAT’s Client Money Regulations. Please note that you will not accrue bank interest on any funds held on your behalf.
3. Fees
In exchange for the services we offer, we will apply a fee of 30% + VAT to any refund
we receive from HMRC. Unless otherwise specified in this agreement, no additional
fees or expenses will be charged.
Our services operate on a "No Win, No Fee" principle, which implies that you will only be charged a fee if we effectively reclaim a tax refund for you. There is no need for any upfront payment for our service.
At the conclusion of the claiming process, we will provide you with an invoice for our services along with a breakdown of the fee.
Should the tax refund be issued directly to you by HMRC for any reason, we will promptly recoup our fee by sending you an invoice. This invoice will be due and payable upon receipt of your tax refund. We will not assume responsibility for any taxes you owe HMRC.
4. Your obligations
You agree to promptly provide any information we may need, ensuring that it is true, accurate, correct, and complete. This includes taking all necessary steps to obtain information from other sources if necessary. You are responsible for any claims made with HMRC at all times. You must maintain precise records as per HMRC's requirements to substantiate your claim.
You acknowledge that you may be obligated to reimburse HMRC if your claim was founded on inaccurate information you provided. You are not entitled to request any reimbursement from us, including our fee unless we have committed an error.
If you need to return any of your tax refund to HMRC because of an error we made, we will fully compensate you, including any applicable interest or penalties.
You agree to pass on any communication you receive from HMRC regarding your claim.
5. Data Protection & AML (anti-money laundering)
We are registered for Data Protection with the Information Commissioner’s Office (registration number ZB119756).
We are dedicated to safeguarding client privacy and adhere to stringent security measures to ensure the protection of your personal information. This involves implementing specific procedures (such as verifying your identity during contact) and encoding digitally collected personal data.
Any personal information provided to us will solely be utilised to facilitate our services unless otherwise specified. We will not share your details with any external parties unless necessary for the provision of our service or unless you grant us permission to do so.
We will communicate with you using the contact information you have supplied. You have the option to request that we refrain from sending you any information regarding our offers or services at any time by reaching out to us. We retain the right to record and monitor phone calls, emails, and other electronic communications for training and quality control purposes.
In our capacity as tax agents, we are obligated to adhere to the Money Laundering Regulations of the UK. These regulations mandate us to verify your identity and retain proof of having done so before establishing a business relationship. We will digitally request photo ID and proof of address to fulfill these requirements.
6. Insurance
We are covered by professional indemnity insurance provided by Tokio Marine HCC.
Our policy number is PRACT23001844 and our limit of indemnity is £250,000 per claim.
7. Cancellation
Either party has the right to end this agreement at any time by notifying the other party through telephone, email, or mail.
Upon termination, we will discontinue all services and revoke our 64-8 authorisation. Once this authorisation is withdrawn, we can no longer access your tax information.
You are accountable for revoking any bare nomination by directly contacting HMRC. In the event that we receive a tax refund from HMRC after termination, we will apply our agreed-upon 30% + VAT fee, as established during the claim processing.
If we have submitted a claim to HMRC in good faith, as outlined in this agreement, and you terminate the agreement before receiving your tax refund, the fee will still be owed and must be paid in full upon receipt of your tax refund. We will make every attempt to recover our fees and reserve the right to pass on any legal fees incurred if payment is not received.
8. Complaints & Issues
If you are dissatisfied with our service, you can register a complaint by email, phone, or mail, and we will respond within 7 days.
You also have the right to address your complaint with the Association of Accounting Technicians in England and Wales (ICAEW). For contact information and additional details, please visit aat.org.uk
By utilising our service, you acknowledge that you have read, comprehended, and accepted the terms outlined above.