Terms and conditions

Refer a Friend Offer – Terms and Conditions

This Refer a Friend Offer (the “Offer”) is open to existing clients and non clients and is subject to the terms and conditions set out below.

If you refer a friend to Brian Alfred Associates Limited (“Brian Alfred”, “we”, “us”) and that person engages the services of Brian Alfred (becoming a “New Client”) you will receive a £50 (“Reward”).

If you refer five people, you will receive an additional bonus of £150.

Eligibility Criteria

Please note that you will only be entitled to receive a Reward if the New Client you refer to us engages us to provide Tax Rebate services and subject to the Conditions set out below.

Brian Alfred reserves the right, at its discretion, to determine whether you qualify for the Offer and its decision is final.

The Reward will be payable every Tuesday (weekly) from the week following a New Client’s tax rebate being paid. You can choose for the Reward to be paid to you either by the posting of a cheque on that day or via a bank transfer.

To qualify for the £150 bonus you must have referred 5 paid New Client’s to Brian Alfred within the same Tax Year, 6th April to the 5th April. These cannot be carried over to a new Tax Year.


It is a condition of this Offer that the New Client has not been a client of Brian Alfred for a period of 2 years prior to the date of the referral. If the New Client has engaged Brian Alfred within 2 years prior to the date of the referral, we have the right to withdraw the Offer and the Reward will not be made available.

By accepting this Offer, you consent to receiving information from Brian Alfred relating to new services, offers and product information by e-mail, SMS or phone.

We reserve the right to withdraw and/or amend this Offer at our discretion.

This offer is governed by English law and all participants submit to the jurisdiction of the English courts.

The promoter of this offer is Brian Alfred Associates Limited of Optionis House, 840 Ibis Court, Warrington, Cheshire WA1 1RL.

Early Tax Rebates – Terms and Conditions

These terms and conditions (Terms) apply to the Early Tax Rebate service provided by Brian Alfred Associates Limited, a limited company registered in England and Wales under company number 5578165 at Optionis House, 840 Ibis Court, Centre Park, Warrington, WA1 1RL (also referred to in these terms as Brian Alfred, ‘us’, ‘we’, ‘our’). Please read these Terms in full.

2. Definitions

In these Terms:

Advance Date means 23 December 2016 for claims made prior to 20 December 2016 (December Claims) or 31 January 2017 for claims made between 24 December 2016 and 30 January 2017 (January Claims);

Relevant Period means 6 April 2016 to either 31 November 2016 for December Claims or 31 December 2016 for January Claims;

Remaining Period means the period between the Advance Date and 5 April 2017.

3. Services provided

3.1 Early Tax Rebate: Providing our conditions are adhered to in full and you are registered under Self-Assessment, if you provide us with all information regarding your income and relevant expenditure for the Relevant Period, we will pay to you by the Advance Date, an amount equivalent to the tax rebate due for the Relevant Period less our Fee.

3.2 By receiving the Early Tax Rebate, you agree to provide us with all information related to your income and relevant expenditure for the Remaining Period promptly following the end of the tax year and by 31 May 2017 at the latest. We will then calculate your return for the full tax year and advance to you the remaining balance of your tax rebate (less the remainder of our Fee due) within 24 hours from receiving your approval for us to submit the return to HMRC on your behalf.

3.3 Once the tax return has been processed by HMRC we will collect the gross rebate from HMRC. In so doing, Brian Alfred undertakes to compute and submit your signed tax return to HMRC and to attend to all matters that arise as a consequence without further charge.

3.4 We reserve the right to delay or withhold payment to you where we have concerns with regard to the propriety of your tax affairs and/or where we have concerns that HMRC will not release the gross rebate computed.

3.5 If for any reason, you do not provide us with the required information for the Remaining Period, you agree to us submitting a return on your behalf on the assumption that you have not received income or incurred expenditure in the Remaining Period.

3.6 The balance of the net tax rebate payable to you following submission of your return may be higher or lower than originally estimated in December/January depending upon your income and expenditure during the Remaining Period and any other changes to your employment circumstances.

3.7 Tax Returns: The Early Tax Rebate service is only suitable for clients who expect their income and expenditure to remain at a similar level during the Remaining Period. If your income or expenditure changes significantly, you become PAYE, you receive any jobseekers’ allowance payments or have any undisclosed debt with HMRC, less rebate may be payable to you or you may owe money to HMRC. Where the Early Tax Rebate service is not appropriate or you do not meet the conditions set out in these Terms, we will contact you directly to discuss what services we can offer and the criteria under which they can be offered.

3.8 Once we have processed your April tax rebate, we will work the rest of the year free of charge. That includes all accounting and tax advice, HMRC tax enquiries, telephone consultations, insurance claims, mortgage, rental and status references all provided completely free of charge.

4. Our obligations

4.1 We will not undertake an audit of your accounts and records. We give notice that while we will accept your assurances and declarations as being true, accurate and correct, you must remember at all times that HMRC will hold you wholly and solely liable should you be unable to substantiate any of the data declared within your tax return at a later date.

4.2 At Brian Alfred, we are rightly proud of our outstanding reputation with HMRC and other legal institutions. We reserve our right to protect this position and (if deemed necessary) to decline to act on your behalf or to reject your tax claim application at any point where we have reason to believe that in so carrying out these duties, our good name might be jeopardised or damaged. On such occasions, you will be notified without reasonable delay and no further fee will be charged.

5. Your obligations

5.1 It is your obligation to fully disclose to Brian Alfred all of your earnings (be they CIS, self-employed, private cash-in-hand, or PAYE), all forms of jobseeker’s allowance received for each tax year under preparation and of any previous debt owed to HMRC, and to similarly make a true, accurate and correct declaration of all expenditure incurred in the pursuit of your business activities. Brian Alfred cannot know your movements, earnings or what expenses you incur in each tax year, and will not be held liable for your failure to make full disclosure at the time of your claim.

5.2 You are required by HMRC regulations to keep full accounting records which properly document the information you supply in support of your tax claim and which you will ratify when authorising your tax return. Such records must be sufficiently robust to withstand an HMRC enquiry and you should ensure that you adhere to HMRC guidelines in full. Brian Alfred supports these regulations completely and can offer free support to you to help you achieve full compliance (see our website www.brianalfred.co.uk).

5.3 You agree to co-operate wholly and fully with Brian Alfred at all times and to provide all information requested by us promptly and to ensure that all such information is true, accurate, correct and complete.

5.4 You agree that you will be responsible for the repayment of any tax rebate paid to you (plus any penalties and/or interest incurred) where it is found by HMRC that your claim is based on incorrect information supplied by you or where HMRC reinstates any previous debt owed by you. Where this occurs or where HMRC withholds any part of the rebate for any reason, before Brian Alfred has been reimbursed for the tax rebate paid to you, we reserve the right to reclaim repayment of this sum from you as we deem legally appropriate. In such circumstances, you will have no right to the protection offered by the Brian Alfred guarantee.

6. The computation, payment and receipt of your tax rebate

6.1 Your signing of the Declaration and of the Letter of Legal Assignment (as set out in the Tax Rebate Pack) in favour of Brian Alfred unconditionally and irrevocably instructs HMRC to release, assign, and repay all income tax repayments arising in the year of the submitted tax return to Brian Alfred (whether or not a rebate has been made to you). Where a rebate has not been paid, Brian Alfred undertakes to repay promptly any sums left outstanding to you on receipt of funds from HMRC, after having first deducted all fees payable.

6.2 Where your actual tax rebate is sent directly to you by HMRC without the explicit approval and authority of Brian Alfred or your tax code is changed by HMRC in place of issuing the rebate, you agree to pay to us the agreed Fee and we reserve the right to claim repayment of our Fee and of any rebate payment advanced to you through all appropriate legal measures.

6.3 Brian Alfred retains all legal rights to the computations and calculations made within the tax return and to any intellectual property contained therein. This data is reserved as the exclusive property of Brian Alfred for the sole purpose of submitting a tax return on your behalf. As such, Brian Alfred reserves all legal rights to take whatever action is deemed as legally appropriate should there be any misuse of this information by you including the submission by you of your own tax return using this data.

6.4 Brian Alfred cannot be held responsible for any delays caused by HMRC.

7. Data protection and anti-money laundering

7.1 We are registered for Data Protection (no. Z2752059) and take your right to privacy very seriously. For our part, we undertake that any personal data about you which is received by us as part of your tax claim process will only be used in accordance with our legal responsibilities in the carrying out of the services outlined above. For your part, you agree to our storing of this data both in paper form and electronically, and further to its confidential destruction thereafter and to our processing your personal data as required for the provision of the services including sharing your personal data with HMRC and such other government departments or agencies as required.

7.2 We dispose of all documents received from you once the services have been provided. We can if requested return original documents back to you provided such request is made before our obligations have been performed and upon receipt of a fee of £10 to cover our costs.

7.3 We comply with the UK’s Money Laundering Regulations. As such, we will require you to supply photographic ID before we can act on your behalf.

8. Call recording

We record all telephone calls and may monitor telephone calls, emails and any other communications between you and us for the purposes of training, security, quality control and other lawful business purposes.

9. Our Fees

9.1 Our Fees for our Tax Rebate service are as follows:

Rebate Under £750 = 39% of rebate, with a minimum fee of £95 if the rebate goes under the threshold for 39%.

Rebate of £750.01-£1,350 = £294

Rebate of £1,350.01 – £1,800 = £345

Rebate exceeding £1,800 = 19% of rebate

9.2 We will confirm the Fee to you prior to the Early Tax Rebate being paid. Your signature in the Declaration in the Tax Pack or in the absence of your signature, your receipt of the Early Tax Rebate, confirms your agreement to pay the Fee as set out in the fee schedule above.

9.3 The Fee for the Early Tax Rebate service will be taken in two payments. A pro-rated proportion of our Fee will be retained from your Early Tax Rebate before payment of the Early Tax Rebate to you. When we complete your return at the end of the tax year we will retain the remainder of the Fee and advance the remaining balance of your tax rebate to you.

10. The Brian Alfred guarantee

10.1 We are so confident of the rigorous procedures we have in place to protect your claim that so long as you make a full and accurate declaration of all your income and expenses (and tell us of any debts you have at HMRC), then your rebate is 100% fully guaranteed in the event of an HMRC Enquiry. Please note that this guarantee only applies to the final rebate calculated at the end of the financial year and does not apply to any Early Tax Rebate.

10.2 Our guarantee makes your tax claim 100% HMRC safe, which means that once you’ve received your payment, you’ll know it’s yours to keep. If HMRC does raise an enquiry, then not only will we close the enquiry entirely free of charge, but we will also go so far as to protect (and if necessary repay) your rebate in full (inclusive of interest and penalties) directly to HMRC without liability or cost to you. This guarantee is, however, limited to the total liability charged by HMRC at the end of such an enquiry and does not extend to other costs incurred or damages suffered by you in any form whatsoever, either directly or indirectly.

10.3 This guarantee becomes invalid and will not apply if the cause of the enquiry or adjustment is due to your failure to provide us with true, accurate and correct information at any point before, during or after the submission of your tax return(s), or if the tax rebate cannot be released by HMRC due to a pre-existing and undeclared tax liability owed by you to HMRC.

11. Limitation of Liability

11.1 The advice which we give to you is for your sole use and does not constitute advice to any third party to whom you may communicate it.

11.2 We will provide professional services with reasonable care and skill. However, we will not be responsible for any losses, penalties, surcharges, interest or additional tax liabilities arising from the supply by you or others of incorrect or incomplete information, or from the failure by you or others to supply any appropriate information or your failure to act upon our advice or respond promptly to communications from us or HMRC.

11.3 Our total financial liability to you shall be limited to the lesser of five times the Fee payable by you to us in respect of the service which the claim is made in relation to or the value of the rebate being claimed. By receiving the Early Tax Rebate, you will be agreeing to this limitation and you should consider the fairness of this limited before doing so and where appropriate seek formal legal advice on the extent of this limitation of liability.

11.4 No liability is accepted in respect of losses arising from events prior to your acceptance of these Terms.

12. Complaints and dispute resolution

Of course we always aim to provide a perfect service, but if at any time you become dissatisfied with us, then we would urge you first to discuss the matter with a member of our senior management, and then if you remain displeased to write to us directly at Brian Alfred Associates Ltd, Falcon House, 115-123 Staines Road, Hounslow, TW3 3LL. All such communications must be sent by recorded delivery. You are, however, reminded that once you have approved the Early Tax Rebate calculation and/or received the Early Tax Rebate, our fees will stand in full. In addition, once you have signed the tax return and approved its submission to HMRC at the end of the tax year, the tax return cannot be withdrawn.

13. Severance

If any provision (or part of any provision) of these Terms is or becomes illegal, invalid or unenforceable in any respect, it will not affect or impair the legality, validity or enforceability of any other provision of these Terms and that provision (or part provision) will be deemed deleted.

14. Governing law and jurisdiction

The Terms shall be governed by and construed in accordance with the laws of England and Wales and the Courts of England and Wales shall have exclusive jurisdiction to settle any dispute or claim that arises out of or in connection with them.