Tax investigation and HR & legal support

This schedule sets out the scope of services we will provide.

The purpose of this schedule is to clearly define what is and is not included in the scope of our work.

This schedule should be read in conjunction with our engagement letter and our standard terms of business.

Tax Investigation Professional fees service
You will be covered for the cost of our professional fees incurred in dealing with certain HMRC enquiries and investigations, subject to the terms of the underlying insurance policy which we hold in our name. Covered matters only include taxes for which we are formally engaged to act on your behalf, and typically include:

• Full and aspect enquiries into Self-Assessment and corporation tax returns
• Employer compliance reviews (PAYE, NIC, CIS, P11D)
• VAT enquiries and inspections
• IR35 enquiries and status checks

Please note that while the insurance policy is in our name, you are the beneficiary of the cover for specified services we perform on your behalf.

HR and Employment Law Advice Line
Access to a telephone advisory service providing practical advice on:

• Employment contracts and policies
• Disciplinary and grievance procedures
• Redundancy and termination processes
• Sickness and absence management
• General HR compliance queries

Commercial Legal Advice Line
Telephone access to general legal advice in the following areas:

• Commercial contracts
• Company law
• Intellectual property
• Data protection
• Debt recovery and dispute resolution

Please note that these services are provided via a third-party provider engaged by us. We do not directly provide legal or HR advice.

The following work is outside the scope of this service:

• Tax enquiries related to a service you do not engage us for (e.g. PAYE enquiry where you complete your own payroll formalities)
• Representation at tax tribunals or court proceedings
• Claims or disputes outside the scope of the tax investigation policy
• Drafting of employment contracts, handbooks, or bespoke HR documentation
• Ongoing HR consultancy or on-site support
• Legal representation or drafting of legal documents
• Advice relating to mergers, acquisitions, business sales or restructures
• Personal or business legal advice outside the specified areas
• Any matter arising prior to the engagement or which is excluded under the terms of the insurance policy

Please note: this list is not exhaustive. Any work not specifically listed under "Included work" is deemed outside the scope of this engagement unless we have expressly agreed otherwise in writing.

Where additional work is required, we will advise you of the scope, our proposed fee, and obtain your agreement before proceeding.

You agree to:

• Formally authorise us to act on your behalf with HMRC in good time (please note if formal authorisation is not in place for the tax in question at the time HMRC open the enquiry, you will not be covered under the policy)
• Provide us with full and accurate information in a timely manner
• Notify us promptly of any HMRC correspondence or compliance checks
• Act in accordance with all advice provided and legal requirements
• Retain your own records and documentation relevant to any claim or advice request
• Review and understand any third-party terms of service which may apply

We agree to:

• At our discretion, arrange and maintain the relevant group policy for tax investigation support
• Provide professional support in dealing with any covered tax enquiries
• Facilitate access to HR and legal support services through our nominated third-party providers
• Act in your best interests at all times, subject to our professional and ethical obligations
• Maintain confidentiality and protect your data in accordance with applicable laws

Please note that while we facilitate access to the HR and legal support services, we do not warrant the accuracy or suitability of advice provided by third-party providers.