TAX INVESTIGATION SERVICE
2016-17Application Form
Business
Rate Category
/Scale of Charges
/ £ per annum1 June 2016 to 31 May 2017
1a
/Registered Charities
/£130.00
(£156.00 incl. VAT)2
/Business with turnover up to £1 million
/£225.00
(£270.00 incl. VAT)
3
/Business with turnover between £1 million - £5 million
/£290.00
(£348.00 incl. VAT)
4
/Business with turnover between £5 million - £10 million
/£360.00
(£432.00 incl. VAT)
5
/Businesses with turnover in excess of £10 million are includedon a bespoke basis
/please call for a quotation
Client Code / Name of Company /Rate category, as above
/Charge including VAT
Total
Contact name
Business name
Address
I wish for the above to join the Tax Investigation Service from 1 June 2016 and enclose the completed cheque representing the annual charge for the year ending 31 May 2017. Payment can also be made by bank transfer or by calling us with your credit card details.
I declare on behalf of the above named that I am not aware of any events that are currently in existence and that might bring about a claim.
Signed…………………………………………………………………..Date……………………………….
Please return to: Garbutt + Elliott
Arabesque House
Monks Cross Drive
Huntington
York
YO32 9GW
Garbutt + Elliott will issue a receipt upon return of the Application Form and payment of the subscription.
TAX INVESTIGATION SERVICE
Business
Summary and notes on the extent of Membership
Business Subscription
- Corporation Tax self-assessment aspect or full enquiries.
- Individual self-assessment aspect or full enquiries,but see comments below for partners and directors.
- VAT disputes.
- Employer compliance disputes (PAYE, P11D, NICs), including IR35 disputes.
“IR35” disputes are included subject to certain conditions, broadly, that the client has a written contract of services and the terms of that contract have been strictly adhered to.
Personal cover for Partners, Directors and Company Secretaries
A business subscription automatically providescover for HMRC enquiries into personal Self Assessment tax returns for partners, directors, and company secretaries where Garbutt + Elliott are also engaged to act as personal tax agents. If Garbutt + Elliott are not appointed to act for the individuals, then only the business element of the personal tax return would be covered by the business subscription in the event of any HMRC enquiry.
Please note that certain elements of a personal tax return may require its own separate business subscription (e.g. self employment or property rental businesses where the share of the income exceeds £50,000). If this applies to you, please contact us.
Groups of companies
Each company in the Group will be included only if it pays (or a member of the Group pays on its behalf) the appropriate subscription, determined by its level of turnover. For Groups of three or more companies it may be possible to apply some discounts – please contact us for more details.
The following general points should be noted:- The service is only available to businesses where Garbutt + Elliott are the appointed tax agents dealing with the enquiry. It does not matter who prepared the return(s) in question.
- The subscription will include any enquiries or disputes arising in the scheme year ending 31 May, regardless of which particular tax return is the subject of an HMRC enquiry during this period.
- Membership will be invalid when subscriptions are paid in the knowledge that an investigation or dispute is already in existence, or is known to be imminent, unless the dispute arose during a previous period of membership.
- Membership does not include returns submitted late or where there are allegations of fraud by the HMRC Special Civil Investigations Office or by the VAT Investigation Division or enquiries managed by HMRC Specialist Investigations Unit..
- The leaflet from PFP refers to an excess in its insurance policy with Garbutt + Elliott, but we will not pass on any excesses to members of the Tax Investigation Service.