Terms & Conditions, Legal Information

This page was last updated on 02nd December 2025

 

1. Who we are & definitions

 

1.1 We, us, our refer to Swift Tax Refunds, a trading name of Swift Refunds Ltd, a company incorporated in England and Wales.

• Company number: 11833696
• Registered office: 1b Chowley Court, Chowley Oak Business Park, Bolesworth Estates, Chester, Cheshire, England, CH3 9GA

1.2 You and your refer to the individual client who engages us to act on their behalf, uses our services, or completes any form, document or communication with us.

1.3 Services means our tax refund and self-assessment services as described in Section 2, and any related support or communications we provide.

1.4 HMRC means His Majesty’s Revenue & Customs.

1.5 Return means a Self-Assessment tax return or other tax form submitted to HMRC on your behalf.

1.6 Refund means any repayment of tax from HMRC that arises from a Return or claim submitted by us.

 

2. Our services

 

2.1 Self-Assessment & tax refund claims
We prepare and submit Self-Assessment tax returns and related claims to HMRC to help you obtain any tax relief or repayment you may be entitled to, including job-related expenses and other allowable deductions.

2.2 How we prepare your return
Using all the information you provide (including form submissions, telephone calls, emails, text messages, file uploads and any other documents), we will:

• Assess your eligibility to claim expenses or other reliefs
• Calculate any refund or liability as accurately as we reasonably can, based on the information and evidence provided
• Prepare the appropriate returns and forms
• Obtain your approval to submit (see Section 3)
• Submit the signed/approved Return to HMRC

2.3 Cases where a tax liability arises
If you are required by HMRC to file a Self-Assessment tax return and our calculations show that you owe tax instead of a refund:

• We will calculate how much tax you owe
• We will tell you what is due and by what date
• We will still submit the Return to HMRC once you have approved it
• Our fees for this work are set out in Section 7

2.4 Handling enquiries from HMRC
If HMRC opens an enquiry into a Return we have submitted:

• We will correspond with HMRC about that Return
• We will gather information from you and respond to HMRC’s questions
• Where the Return was prepared and submitted by us, we will normally handle the enquiry free of charge under the Swift Guarantee (see Section 9), provided:
  • You have given full and accurate information to us
  • You co-operate with us and provide any additional records HMRC requests

We cannot handle enquiries for Returns we did not submit.

2.5 Tax codes and job expenses in your PAYE code
After your Self-Assessment is submitted, HMRC may adjust your PAYE tax code.

• If HMRC adds job expenses into your code, this may reduce the tax you pay during the year.
• Because your circumstances, workplaces and patterns can change, this can create underpayments later.
• If we are told that HMRC has added such expenses to your tax code, we will normally ask HMRC to remove these expenses and return you to a more neutral tax code, to reduce the risk of future underpayments.

 

3. New client process & client authorisation

 

3.1 New client onboarding
Before we start acting for you we will:

• Explain our main services and how we charge
• Carry out identity and anti-money laundering checks (see Section 10)
• Ask you to complete our forms honestly and fully
• Provide these Terms & Conditions (and any key documents referenced)
• Ask you to confirm that you accept our Terms & Conditions

We may refuse or cease to act for you if:

• We cannot complete our AML checks;
• We believe the information you provide is inaccurate, incomplete or misleading; or
• You do not accept these Terms & Conditions.

3.2 Your right to cancel
You may cancel our engagement:

• Within 14 days of accepting these Terms & Conditions without giving a reason.
• After 14 days, you may still cancel, but fees may apply for work already done (see Sections 7.5 and 7.6).

If you cancel after:

• We have received your UTR and an accountant has been assigned; or
• We have already started preparing or submitting your Return;

we will charge the relevant minimum or estimated fee, as set out in Section 7.

3.3 Client approval of returns
We will not submit a Return to HMRC without your approval.

Before submission, we will:

• Provide a summary or breakdown of key figures and tax positions, or
• Provide the full Return or a computation schedule for you to review

You confirm that:

• You have reviewed the Return (or summary)
• You understand the main figures being submitted
• To the best of your knowledge, the information is true, complete and correct
• You authorise us to submit the Return to HMRC on your behalf

Your approval may be given by:

• Electronic signature (e-signature)
• Clicking to confirm in an online portal/form
• Written confirmation by email, SMS, or other written channel agreed with you

We keep records of this approval in line with HMRC’s expectations.

 

4. Your records, evidence & record keeping

 

4.1 Your duty to keep records
If you are required to file a Self-Assessment Return, you must keep adequate records of your income and allowable expenses. This is a requirement of HMRC, not just our own terms.

4.2 Evidence for expenses
Any expense you want us to claim must be:

• Actually incurred, and
• Wholly and exclusively for the purposes of your employment or trade, and
• Properly evidenced.

Acceptable evidence includes (but is not limited to):

• Invoices and receipts
• Bank and credit card statements (with proper analysis)
• Mileage logs and diaries of journeys
• CIS payment & deduction statements
• Accommodation invoices and hotel receipts
• Employment contracts and employer letters about reimbursements
• Records of professional subscriptions, tools, uniforms, specialist clothing and similar items
• Records supporting working from home expenses (where allowable)

Where you claim working from home expenses, these must meet HMRC’s conditions (for example, you must be required to work from home and only additional household costs can be claimed). We will only include such claims where they clearly comply with HMRC’s rules.

We will ask questions to obtain a reasonable understanding of your trade, sector and main place of work, so that we can assess whether the expenses you wish to claim are credible and in line with HMRC rules.

4.3 Bank statements
Bank statements can be used as part of the evidence, but:

• Bank statements alone are not sufficient for many types of claims
• Transactions must be analysed to identify allowable expenses
• For travel and subsistence, we may require:
  • A mileage log
  • A food diary
  • Details of where you worked and for whom
  • Confirmation of any reimbursements from your employer or contractor

4.4 Mileage and vehicle use
If you claim for mileage or vehicle costs, you agree to:

• Keep an accurate record of business mileage and journeys (dates, locations, purpose)
• Keep, where relevant, records of fuel, insurance, MOT, repairs and road tax
• Tell us about any contributions or reimbursements from employers or colleagues (e.g., car sharing, fuel allowances)
• Provide evidence of vehicle purchase cost where capital allowances are claimed

4.5 Travel, overnight, and subsistence costs
If you claim for travel, overnight stays, or subsistence:

• You must keep receipts or clear records for travel tickets, hotels, or other accommodations
• You must keep receipts or records for food and drink where you are claiming subsistence
• Private (personal) elements must be separated and removed
• Any contribution from employers or colleagues towards shared accommodation or travel must be deducted from the claim

4.6 CIS and self-employed income
Where you work under the Construction Industry Scheme (CIS) or are otherwise self-employed, you agree to:

• Keep CIS payment & deduction statements from contractors
• Keep a diary or records showing where you worked, for whom, and when
• Provide us with CIS statements so we can reconcile them with your bank statements
• Provide records of turnover, costs, and any other relevant business information

4.7 Employer reimbursements
You must tell us about all reimbursements or allowances you receive from your employer/contractor that relate to the expenses you wish to claim (e.g. mileage allowances, subsistence allowances, hotel costs paid for you).

4.8 Our right to refuse or reduce claims
We will not include expenses in a Return where:

• Evidence is missing or clearly inadequate; or
• We believe the claim is speculative, inflated, or not in line with HMRC rules; or
• You are unwilling to provide information we reasonably request

This is both to protect you from HMRC challenges and to comply with HMRC’s standards for agents.

 

5. Our obligations

 

5.1 We will process all information you provide accurately and with reasonable care and skill and take all necessary steps to provide our Services.

5.2 We will work to prevent errors in your Returns and avoid including figures that are unsubstantiated or speculative.

5.3 We will keep contemporaneous records of key advice given to you and your approvals of Returns.

5.4 We will act in accordance with HMRC’s standards for agents and with relevant tax and anti-money laundering legislation.

5.5 Timescales
Typical timescales for claims are:

• 8–12 weeks for standard claims once we have all the information needed and can send the initial forms (e.g., 64-8, SA1) to HMRC
• Additional 4–16 weeks or more where HMRC carries out security checks, additional risk checks, or other internal processes outside our control

These timescales are guidelines only. We cannot guarantee when HMRC will process or pay a refund.

5.6 Late filing penalties
If a Return is filed late:

• Where the delay is due to our error, we will appeal the penalty and, if the appeal is unsuccessful, we will pay the penalty.
• Where the delay is due to you (for example, not providing information in time), you will be responsible for any late filing or late payment penalties.

5.7 We are not responsible for delays, errors, or decisions made by HMRC, or for any losses arising from HMRC processes that are outside our control.

5.8 Former advisers and new advisers
If you move to a new adviser and they are entitled to receive documents or information we hold about you, we will provide relevant and material information to them on request, unless there is a legal, regulatory or data-protection reason why we cannot do so.

 

6. Your obligations

 

You agree to:

6.1 Co-operate fully with us so that we can provide our Services, answering questions honestly and promptly.

6.2 Provide complete and accurate information about:

• All sources of income.
• All amounts you have received (employment, self-employment, CIS, property, benefits, etc.).
• All expenses you ask us to claim.
• Any reimbursements or allowances from employers/contractors.
• Any debts, bankruptcy, or Individual Voluntary Agreements (IVAs) affecting your tax position.

6.3 Keep and provide records
You agree to keep accurate records and provide them on request, including but not limited to:

• Receipts, invoices, bank statements, mileage logs, food diaries;
• CIS statements, wage slips, P60s, P45s;
• Employment contracts and employer confirmations (e.g. about reimbursements).

6.4 Bank details
You must ensure we hold correct and up-to-date bank details for you. If your bank details change, you must notify us promptly. Any refund we pay to the bank details we hold at the point of repayment will be treated as correctly paid.

6.5 Repayments to HMRC and our fees
If HMRC later decides that some or all of a refund must be repaid:

• You may have to repay that amount to HMRC; and
• You agree that our fee remains payable where:
  • The Return was based on information you provided which later proves to be incorrect or incomplete; or
  • You did not provide sufficient evidence when requested during an enquiry.

6.6 No outstanding HMRC debts
To proceed with a refund claim, you must tell us if you have outstanding debts with HMRC or are bankrupt or in an IVA. HMRC may offset refunds against such debts.

 

7. Fees & payment

 

7.1 General principle
Under normal circumstances, our fees are deducted from your refund before we send the balance to you. If no refund arises and you still require a Return to be filed, you must pay our fee directly.

7.2 Standard job-expense/self-assessment refund claims

• Standard fee: 24% of the refund value + VAT
• Minimum fee: £60 + VAT per tax year

7.3 Swift Fast Track service

• Fast Track fee: 29% of the refund value + VAT
• Fast Track minimum fee: £75 + VAT per tax year
• Fast Track is available for new clients only.
• Fast Track reduces typical waiting time (e.g. to around 6–8 weeks) but this is not guaranteed and is subject to HMRC processes.

7.4 Self-employed, Property and CIS tax returns

For Self-Assessment Returns primarily relating to Self-employment, Property or CIS income:

• Standard fee: £180 + VAT per Return
• Fast Track fee: £200 + VAT per Return

7.5 Cancellation after work has started (before submission)

If:

• We have received your UTR and an accountant has been assigned, but your claim has not yet been submitted to HMRC; and
• You cancel the engagement or decide to file the Return yourself;

then:

• For standard claims, we will charge £60 + VAT per tax year we were instructed to open and prepare;
• For Fast Track claims, we will charge £75 + VAT per tax year.

If we have not yet received your UTR and you cancel, there is no fee. However, when you receive your UTR from HMRC, you will be responsible for contacting HMRC and closing your Self-Assessment record if you do not wish to proceed.

7.6 Where a claim has already been submitted (estimated expected fee)

If your claim has been submitted to HMRC:

• You will be charged the estimated expected fee based on the claim submitted, even if you later decide to withdraw or cancel.

7.7 HMRC enquiries and lack of evidence

If HMRC opens an enquiry and:

• You cannot or will not provide the evidence they request; or
• The documents you provide do not support the claim;

then:

• You will still be charged the estimated expected fee for the work we have carried out, even if HMRC ultimately reduces or denies the refund.

7.8 HMRC pays the refund directly to you

If HMRC pays any refund directly to you instead of to us:

• Our fee remains payable in full;
• We will issue an invoice;
• If you do not pay, we reserve the right to take all lawful steps to recover our fee (including debt collection and legal action).

7.9 Use of our calculations

Our calculations, computations and analyses are for our own use in preparing your Return. If you use our figures to submit a Return yourself or through another party without paying our fee, we may:

• Invoice you for the work carried out; and
• Take lawful action to recover our fees.

 

8. Handling your refund & nominations

 

8.1 Authorisation to receive refunds
You authorise us:

• To be nominated to receive payment of refunds from HMRC arising from Returns or claims we submit; and
• To deduct our fees and any agreed charges before forwarding the balance to you.

8.2 How we pay you

• Once we receive the refund from HMRC, we will deduct our fees and transfer the remaining balance to the bank account details you have provided.
• We will act promptly, but are not responsible for delays caused by banking processes or incorrect details supplied by you.

8.3 Your right to withdraw a nomination

• In line with HMRC’s standard for agents, nominations for repayment can be withdrawn by you at any time before HMRC issues the repayment.
• HMRC also has discretion to refuse to pay refunds to a nominee and may instead pay you directly.

 

9. The Swift Guarantee & HMRC enquiries

 

9.1 Swift Guarantee

If HMRC opens an enquiry into a Return we prepared and submitted:

• We will handle the enquiry at no extra charge, provided:
  • You have given us full and accurate information about your income, outgoings and any amounts owed to HMRC; and
  • You engage fully with us and provide all records and evidence we reasonably request; and
  • You do not contact HMRC directly about the enquiry without our agreement.

If HMRC decides that some or all of the refund must be repaid and you have met the above conditions, we will meet that repayment, subject to the exclusions below.

9.2 When the Swift Guarantee does not apply

You will be responsible for any repayment (and our fee will still be due) if:

• You provided incorrect, incomplete or misleading information; or
• You cannot provide adequate evidence (receipts, logs, contracts, etc.) as required in Section 4; or
• You liaise directly with HMRC about the enquiry without our approval; or
• You refuse or fail to provide information we reasonably request during the enquiry; or
• We have advised you that you are not covered by the Swift Guarantee in a particular case; or
• The repayment relates to a Return or claim that we did not submit.

 

10. Anti-money laundering, fraud & right to refuse

 

10.1 We are registered under the UK Money Laundering Regulations (registration no. 238554) and must comply with all AML and counter-fraud obligations.

10.2 You agree to provide evidence of your identity and address (e.g. photographic ID and two proofs of address) and any additional information we reasonably require to complete our checks.

10.3 We may at any time:

• Refuse to act, or cease acting, if we suspect fraud, money laundering, terrorist financing, or any other criminal activity;
• Decline to include claims we believe may be abusive, dishonest, speculative or non-compliant with HMRC rules;
• Report suspicious activity to the relevant authorities where required by law.

Where we cease acting for these reasons, fees for work already done will remain payable.

 

 

• Data protection & communications

 

11.1 We are registered with the Information Commissioner’s Office (ICO) for Data Protection. Our registration number is ZA791613.

11.2 We process your personal data only as necessary:

• To provide our Services;
• To meet legal obligations (including AML and tax law);
• For legitimate business purposes (e.g. training, quality control, defending legal claims).

11.3 You agree that we may store your data in paper and/or electronic form. We will keep your documents and records for 3 years from the end of the engagement or as otherwise required by law. After this period, they will be securely destroyed in line with recognised secure-destruction standards.

11.4 We may record and monitor some telephone calls, emails, SMS, WhatsApp/RCS messages and other electronic communications for training, quality and evidential purposes.

11.5 How we may contact you
We may contact you using any details you provide, including:

• Phone calls;
• SMS/text messages;
• RCS (Google Business Messages);
• WhatsApp Business messages;
• Email;
• Postal letters;
• Automated reminders and service updates.

Service messages (e.g. about your claim, deadlines, missing documents) are necessary for the performance of our contract with you.

11.6 Marketing communications
We may, with your consent or where otherwise permitted by law, send you information about our services and offers. You can opt out of marketing at any time by contacting us or using the unsubscribe options in our messages.

11.7 We will not sell or pass your details to third parties for their own marketing. We may share data with service providers (e.g. IT, communication and storage providers) who act on our instructions and are bound by confidentiality and data protection requirements.

 

• Refer a Friend scheme

 

12.1 “Refer a Friend” rewards are paid as Amazon vouchers, subject to the conditions in this section.

12.2 A referred friend counts as a qualifying friend only if their refund from HMRC exceeds £390.

12.3 For each qualifying friend, once they have received their refund, a £15 Amazon voucher will be paid to the person who referred them.

12.4 When a referrer has introduced 5 qualifying friends, an additional £100 Amazon voucher will be paid once the fifth friend has received their refund.

12.5 Amazon vouchers will normally be processed within 10 working days after the qualifying friend’s refund has been paid.

12.6 If you refer friends to us but you are not personally a client of Swift:

• You must refer at least two qualifying friends before rewards start;
• Once the first two qualifying friends receive their refund, you will receive £15 per friend (£30 total), and then £15 for each additional qualifying friend thereafter.

We reserve the right to change or withdraw the Refer a Friend scheme at any time for new referrals. Changes will not affect rewards already earned.

 

 

• Complaints

 

13.1 If you are unhappy with our service, please tell a member of staff as soon as possible. Many issues can be resolved immediately.

13.2 If you wish to make a formal complaint, you can:

• Email: complaints@swiftrefunds.co.uk (please include your name, contact details and a description of the issue), or
• Write to:

Complaints Team Manager
Swift Refunds Ltd
The Brew House, Lower Ground Floor
Greenall’s Avenue
Warrington
WA4 6HL

13.3 We will acknowledge your complaint within 2–10 working days of receiving it and will explain how we plan to investigate it.

13.4 We aim to send you a full written response within 20 working days of our acknowledgement. If we need longer, we will let you know.

 

• Limitation of liability & general legal terms

 

14.1 Nothing in these Terms limits or excludes our liability for:

• Death or personal injury caused by our negligence;
• Fraud or fraudulent misrepresentation; or
• Any other liability that cannot be limited or excluded by law.

14.2 Subject to 14.1, our total liability to you for any loss arising out of or in connection with our Services (whether in contract, tort, negligence or otherwise) will be limited to:

• The amount of our fees charged for the specific engagement or tax year to which the claim relates.

14.3 We are not liable for:

• HMRC’s decisions, delays or processing times;
• Penalties, interest or charges that arise where you have not provided full, accurate and timely information;
• Losses arising from events outside our reasonable control.

14.4 We may update these Terms from time to time. The version in force when you accept them, or when we notify you of a change, will apply to our engagement with you.

14.5 If any part of these Terms is found to be invalid or unenforceable, the remaining provisions will continue in full force and effect.

14.6 These Terms, together with any documents expressly referred to in them, form the entire agreement between you and us regarding our Services.

14.7 These Terms and any dispute arising from them are governed by the laws of England and Wales, and you agree that the courts of England and Wales will have exclusive jurisdiction.

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