Thank you for your feedback

Service Description for IR35 Reviews

 

Service Description for IR35 Reviews 

1 Overview of Service

1.1 The following Services are covered by this Service Description applicable: 
1.1.1 to the Plus Package of Accountancy Services for Limited Companies;
1.1.2 to the Premium Package of Accountancy Services for Limited Companies; and 
1.1.3 where an IR35 Contractual Review is requested as an Add-On; 
as further referenced in the Crunch Terms of Service. 
 
Service Description
Standard IR35 Review
Standard 9 question working practice review to aid an assessment as to whether an assignment contract is inside or outside of IR35; 
Comprehensive review of the individual assignment contract against working practice review to ensure alignment; and 
Proposals/recommendations for changes to the assignment contract wording.  
 
You must ensure that your actual working practices are compliant. 
IR35 Enhanced Review 
Full IR35 status questionnaire; 
Extensive working practice review; 
Detailed, clause by clause, review of an individual assignment contract against working practice review and questionnaire to ensure alignment; and 
Detailed proposals/recommendations for changes to the assignment contract wording.  
 
You must ensure that your actual working practices are compliant.
Express IR35 Enhanced Review 
The same as an IR35 Enhanced Review, completed within 2 working days of payment and Crunch having received all relevant information. 
 
You must ensure that your actual working practices are compliant.
 
1.2 References to capitalised terms used in this Service Description shall have the same meaning and effect as those defined in the Crunch Terms of Service, unless expressly stated otherwise.
  

2 The Contract

2.1 When you ("you", or the "User") use the Service described in this Service Description you enter into a legally binding agreement with Crunch governed by: 
2.1.1 the Crunch Terms of Service; and 
2.1.2 the Special Terms for the Plus and/or Premium Packaged Services (as applicable to the User’s subscription); and 
2.1.3 these additional Special Terms, together the “IR35 Terms”.  
2.1.4 The contractual terms at clause 2.1.1 and 2.1.2 are expressly incorporated into this Contract with you by reference. In the event of a conflict between the three contractual documents referenced in this clause, the conflict will be resolved by applying the documents in the order set out above with the Crunch Terms of Service taking priority.  
2.2 Unless we agree with you in writing that your individual terms and conditions are varied from the ones outlined in the IR35 Terms, you are bound by the IR35 Terms when using the Service.
 

3 Accepting the Terms

3.1 You must accept the IR35 Terms, and you may not use the Services if you do not accept the IR35 Terms.
3.2 There are two ways to accept the IR35 Terms:
3.2.1 By accepting the IR35 Terms when Crunch makes the Services available to you (i.e. when activating the Services); or
3.2.2 By using the Services in any capacity.
 

4 Charges and Payment 

4.1 Charges (in addition to your subscription fee) will apply if you are: 
4.1.1 subscribed to the Crunch Basic Package only and you have requested to receive this Service as an Add-On; or 
4.1.2 subscribed to the Crunch Plus Package and you have requested to receive, in addition to one Standard IR35 Review (included within your subscription charge), a further Service as an Add-On; or 
4.1.3 subscribed to the Crunch Premium package and you have requested to receive, in addition to two Standard IR35 Reviews or one Enhanced IR35 Review per annum (included within your subscription charge), a further Service as an Add-On.     
4.2 The Service will commence once payment has been made.
4.3 Payment can be made over the phone by debit or credit card.
 

5 Services provided by Crunch and our responsibilities 

5.1 Dependent upon the product chosen by you as detailed in clause 1 above, our Service will comprise: 
5.1.1 a review of the written assignment contract between your limited company and the end client or agency and your completed working practice questionnaire in the context of IR35 compliance; 
5.1.2 the provision of an IR35 report based on the assignment contract and output of the questionnaire to give a view as to IR35 status for that assignment; 
5.1.3 recommendations for changes to the assignment contract to reflect operations and deemed IR35 status. 
5.2 The conclusion given by Crunch in the report and recommended contractual changes are provided to you applying our experience and course of dealings with HMRC over many years. You acknowledge and agree that: 
5.2.1 our assessment is an opinion only and HMRC may form a differing view following regulatory investigations; and 
5.2.2 our Service does not guarantee a successful outcome to any HMRC challenge based on our review. 
 
We specifically draw your attention to clause 4.1 of the Crunch Terms of Service. 
 

6 Your responsibilities and provision of information by you

6.1 To enable us to carry out these Services, you agree to provide Crunch with: 
6.1.1 the latest written contract and working practices information for the assignment to be reviewed; and
6.1.2 any information and/or documentation you have compiled assessing IR35 status for the assignment to be reviewed (whether as part of an internal investigation, utilising HMRC tools or by appointing an independent third party and whether before or after the provision of our Services to you) as we may reasonably request.
6.2 You warrant that the information you provide pursuant to clause 6.1 reflects actual working practices. 
6.3 In the event that you are unable or unwilling to provide the information and/or documentation requested pursuant to clause 6.1.2, you agree to sign a letter confirming your instructions to us relating to IR35 status to apply to other Services (“Letter of Confirmation”). An example of the Letter of Confirmation is appended to this Service Description. We reserve the right to terminate your Contract with us in the event you are unable or unwilling to comply with this clause 6.3.   
6.4 In the event that, following completion of the Service, the assignment that is subject to review changes (either by way of a contract update or change in working practices), you shall promptly inform us. We will advise you on the impact of such change, subject to your acceptance of the IR35 Terms and any additional charges. 
6.5 Unless we receive instructions from you to the contrary we will always treat all your assignment contracts as falling outside of IR35 and your Crunch account will reflect this status. 
6.6 If, at any time we assess your assignment contracts as falling inside IR35 you will need to take up our payroll service, save where: (i) you can evidence in writing that HMRC has determined your assignment contracts fall outside of IR35; or (ii) you have signed our Letter of Confirmation. We reserve the right to terminate your Contract with us in the event you are unable or unwilling to comply with this clause 6.6. 
6.7 Without prejudice to the foregoing, we also draw your attention to your obligations in: 
Clauses 5.1.5 and 5.11 of the Crunch Terms of Service; 
Clause 3.6 of the Special Terms for the Plus Packaged Service (if applicable); and/or
Clause 3.6 of the Special Terms for the Premium Packaged Service (if applicable). 
 

7 Cancellation and termination  

7.1 Cancellation of the Service by you:
The request for a Service detailed herein can be cancelled at any time. No refund will be given. Save where Crunch expressly agrees otherwise, for the purpose of providing other contracted Services after the date of cancellation, all your assignment contracts will be treated as outside of IR35 (irrespective of part completion of any of the Services detailed herein prior to the date of cancellation). 
7.2 Cancellation of the Service by Crunch:
Crunch reserves the right to cancel the Service at any time and for any reason. We will discuss the reasons for cancellation before the Service is terminated. A full refund will be provided to you should Crunch decide to cancel the Service.
7.3 Termination of our Contract with you:
Crunch reserves the right to terminate the Contract at any time on Written Notice should you fail to fulfil your obligation at clause 6.3 or 6.6 of this Service Description.   
Your attention is also drawn to Clauses 5.3 and 15 of the Crunch Terms of Service. 
 

8 Your Data

8.1 In order to complete this Service, Crunch will handle the data you provide in accordance with its obligations under Data Protection Law. For more information please see clause 6 of the Crunch Terms of Service and our Privacy Policy.
 

9 Your liability

9.1 You remain solely and fully responsible for any breach of your obligations under the IR35 Terms and the consequences of any such breach. 
9.2 You are solely responsible for all tax liabilities, interest, penalties and the costs of defending your IR35 status regardless of the outcome of our Services and/or the subsequent status determined by an HMRC tribunal or other hearing, regulator or other competent authority.
9.3 Subject only to clause 14.4 of the Crunch Terms of Service, Crunch shall under no circumstances whatsoever be liable to you, whether in contract, tort (including negligence), breach of statutory duty or otherwise, for any loss of profit, loss of sales or business, loss of agreements or contracts, loss of anticipated saving, loss or use or correction of software, data or information, loss of goodwill, regulatory or other fines (total or increment) and/or any indirect or consequential loss arising under or in connection with the Services.
9.4 You hereby undertake and agree to indemnify Crunch, its Group Companies and / or suitably qualified third parties and keep the same fully indemnified for and against all costs, losses, damages, expense and/or liabilities (including, without limitation, any legal fees and expenses, which may be suffered or incurred by Crunch and/or its Group Companies arising out of or in connection with: (i) any breach by your undertakings or obligations set out in the IR35 Terms; and/or (ii) your negligence, fraud or misconduct.  
 

10 Disclosure to a regulator or other competent authority

10.1 You acknowledge that where we have a duty to report IR35 status or suspicions of tax avoidance under applicable law, regulation or ACCA guidelines we will do so. You further acknowledge and accept that this duty will override any duty of confidentiality we owe to you and our compliance with the same will be without liability to you. 
Last Updated: 26 Oct 2018 11:12AM BST

Related Articles

No articles found
  • Email Us

  • Call us on : 03333 118 001

    https://cdn.desk.com/
    false
    desk
    Loading
    seconds ago
    a minute ago
    minutes ago
    an hour ago
    hours ago
    a day ago
    days ago
    about
    false
    Invalid characters found
    /customer/en/portal/articles/autocomplete