Handley Roberts

We carry an insurance policy to cover the cost of any enquiries by HM Revenue & Customs into personal or corporate Tax Returns and other disputes such as PAYE status enquiries and VAT disputes.

This broadly covers:

Full enquires into personal Tax Returns - detailed enquiries into all entries in a Return.

Aspect enquires into personal Tax Returns - usually questions into one or more entries in a Return.

Full enquires into business Tax Returns - requests to examine all the business books and records of a business.

Aspect enquires into business Tax Returns - enquires into specific aspects of business books and records.

PAYE Compliance Disputes - where HMRC allege that the PAYE and National Insurance rules are not being properly applied.

VAT Disputes - following the issue by HMRC of an assessment, written decision or statement of alleged arrears relating to Value Added Tax or default surcharges or penalties.

As with all Insurance Policies there are exclusions to this cover

The principal exclusions are:

Circumstances leading to an enquiry you ought to have known about prior to signing a Tax Return.

Existing enquires or disputes in process

Investigations carried out under Section 60 of the VAT 1994 Act and /or Special Civil Investigations Unit (usually suspected fraud or tax avoidance schemes).

The defence of a criminal prosecution.

Investigations that occur as a consequence of annual returns being submitted late.

Please note that Handley Roberts is the insured party - cover is not offered to individual clients on an optional basis. An annual charge will be made for this facility based on the cost of the premium and the complexity of individual clients' affairs.

We believe this represents good value for money in respect of the protection it provides.

A summary of the cover can be found here. Summary of Policy

A copy of the full terms and conditions can be found here. Professional Insurance Policy