Terms & Conditions
Use of this website:
- The term 'us' or 'we' refers to the owner of the website whose registered office is The Association of Independent Professionals and the Self Employed Limited. Registered in England and Wales, number 03770926, registered at 10 Dean Farrar Street, London, SW1H 0DX. The term 'you' refers to the user/viewer of this website and, where applicable, to a member of IPSE according to the relevant membership subscription status.
- The content of the pages of this website is for your general information and use only and is not a substitute for professional advice where specific circumstances can be considered. Whilst every effort has been made to ensure that the information provided is correct, IPSE does not accept any liability for any errors or omissions contained herein or any action taken or not taken in reliance upon the information provided in these articles.
- It is subject to change without notice.
- It is strongly recommended that you consult the appropriate legal and accounting professionals for advice about your specific circumstances before making important decisions.
- Neither we nor any third parties provide any warranty or guarantee as to the accuracy, timeliness, performance, completeness or suitability of the information and materials found or offered on this website for any particular purpose. You acknowledge that such information and materials may contain inaccuracies or errors and we expressly exclude liability for any such inaccuracies or errors to the fullest extent permitted by law.
- Your use of any information or materials on this website is entirely at your own risk, for which we shall not be liable. It shall be your own responsibility to ensure that any products, services or information available through this website meet your specific requirements.
- This website contains material which is owned by or licensed to us. This material includes, but is not limited to, the design, layout, look, appearance and graphics. Reproduction is prohibited other than in accordance with the copyright notice, which forms part of these terms and conditions.
- All trademarks reproduced in this website which are not the property of, or licensed to, the operator are acknowledged on the website.
- Unauthorised use of this website may give rise to a claim for damages and/or be a criminal offence.
- From time to time this website may also include links to other websites. These links are provided for your convenience to provide further information. They do not signify that we endorse the website(s). We have no responsibility for the content of the linked website(s).
- Your use of this website and any dispute arising out of such use of the website is subject to the laws of England, Northern Ireland, Scotland and Wales.
Membership of IPSE
- You authorise the directors to apply the funds raised by IPSE in furtherance of IPSE's objectives as outlined in these pages here
- You grant IPSE permission to send you communications in connection with the administration of your membership and you specifically agree that we will send notification of General Meetings via email to your last known email address. You may continue to receive postal notification of General Meetings by writing to us at our published office address, we cannot accept email or telephone requests for this.
- IPSE will not share your data with any third party except if it is necessary to give you access to services provided by that third-party. Where such information is shared IPSE will restrict and limit by contract the third-party's use of that data to provide their services to you as a member of IPSE.
- You accept the service summary pertaining to your specific membership type as set out in the relevant sections of these terms and conditions.
- The information provided in the members area of the website has been paid for by IPSE and its members, and is confidential to yourself and your company, and is not for distribution.
- We reserve the right at our discretion to suspend or terminate the user's access to the site by e-mailing the user to such effect. We reserve the right to supply the user's details to the police or other regulatory authorities if requested to do so or where a complaint arises concerning your use of IPSE and where that use is deemed by us to be inconsistent with these conditions.
- Should you download any material from this site then this shall be done at your entire risk and you shall be solely responsible for any damage to your computer, loss of data or other loss that results from such downloading.
- Limitation of Liability - in no event shall IPSE be liable for any indirect, special, incidental or consequential damages, including, without limitation, damages for loss of goodwill or any and all other commercial damages or losses, even if advised of the possibility thereof, and regardless of whether any claim is based upon any contract, tort or other legal or equitable theory, relating or arising from: the comments on the Discussion Forum provided on the members site; information provided by IPSE; material provided by IPSE; guidance provided by IPSE.
- If you have obtained a password and/or username for this site by making a misleading or false statement on your application for membership, then you are not authorised to access any section of this site that is protected by such a password. It is an offence under the Computer Misuse act 1990 to gain unauthorised access to a computer system.
- Members are bound by IPSE Articles of Association
- Payment must be made online by Direct Debit, debit or credit card. Card payments are processed by SagePay or any other provider appointed by IPSE.
- Once you have made payment, your membership contribution will be non-returnable.
- Standard and Plus members who have no optional additions to their membership must pay by annual subscriptions – when you join your membership will renew automatically by your chosen payment method until you cancel it. Cancellation must be done by telephoning the membership team on the number provided.
- The Accountancy/Bookkeeping/Professional Indemnity (PI) options are offered as additional options to IPSE membership. Members choosing any of these options must pay by monthly subscriptions. Specific terms relating to this package are set out in the relevant section below.
- Note that you may not be able to pay online if you are connecting through a firewall or proxy which does not allow access to a secure server. Check with your network administrator.
- Your membership will be activated as IPSE receives validated payment details. You will receive an email confirming your membership.
Tax investigation representation service (all IPSE members)
- All current IPSE members have access to this service and should contact the IPSE office if any of the trigger points listed below occur. You will be assigned an expert representative from Abbey Tax/Accountax to handle your case. The cost of professional fees to represent you will be covered by IPSE up to a total of £75,000. Some or all of these events will apply, depending on your chosen business structure; sole-trader, limited company, partnership or limited liability partnership:
- Income Tax Self Assessment (ITSA) Full Enquiries: the trigger point is the issue of the S9A or S12AC TMA 1970 Notice by the Inspector of Taxes together with a request to examine all of the business books and records or, in the case of a personal taxpayer, all of the underlying documents used in the preparation of the Self Assessment Return.
- Income Tax Self Assessment (ITSA) Aspect Enquiries: the trigger point is the issue of the S9A or S12AC TMA 1970 Notice by the Inspector of Taxes. The Inspector will be making enquiries into specific Aspects of the Income Tax Self Assessment Return.
- Corporation Tax Self Assessment (CTSA) Full Enquiries: the trigger point is the issue of the Notice under Paragraph 24(1) Schedule 18 Finance Act 1998 together with a request to examine all of the business books and records.
- d. Corporation Tax Self Assessment (CTSA) Aspect Enquiries: the trigger point is the issue of the Notice under Paragraph 24(1) Schedule 18 Finance Act 1998. The Inspector will be making enquiries into specific Aspects of the Corporation Tax Return.
- Employer Compliance Disputes ( PAYE, P11D and NIC): the trigger point is the issue of a letter, assessment or notice by HMRC, following an Audit visit, providing there is a prospect of disputing the alleged liabilities.
- HM Revenue & Customs VAT Disputes: the trigger point is the issue of a written decision, assessment, or statement of alleged arrears by HM Revenue & Customs into Value Added Tax and/or Value Added Tax default surcharges and misdeclaration penalties, providing there is a prospect of disputing the alleged VAT liabilities.
- IR35 Disputes where HMRC are disputing the IR35 declaration following either the issue of a Notice under Paragraph 24(1) Schedule 18 Finance Act 1998 or an HMRC Compliance visit. However, there must be a written Contract for Services in respect of the liabilities which are being disputed and the real arrangements do not significantly conflict with the contractual arrangements on status-relevant matters. The Contract must also have been strictly followed and there must be a reasonable prospect of successfully contesting the Revenue's allegations. Please note: the dispute phase must have been reached as only IPSE Plus members have protection for pre-dispute enquiries.
- S660A Enquiries: the trigger point will be either the issue of a Notice under Paragraph 24(1) Schedule 18 Finance Act 1998 Aspect Enquiry specifically dealing with matters pertaining to settlements legislation or an HM Revenue & Customs Compliance visit which concerns itself with the settlements legislation, however any S660 Enquiry will be covered regardless of the source.
- The following events are excluded from the IPSE tax investigation service:
- Existing investigations and disputes at the time you join IPSE, as well as events of which you are aware e.g. notification of an HMRC visit. Please note that your date of joining IPSE (or your date of renewal if there is a gap between membership periods) must pre-date the date of any correspondence from HMRC.
- An Enquiry or Dispute occurring or notified after you have ceased to be a member of IPSE. Once your IPSE membership renewal date has passed, the service will cease. If you then renew your membership you will not be covered for any investigations which commenced during the interim period. For this reason it is essential that you renew your IPSE membership promptly when you receive the reminder.
- Fees incurred prior to the written acceptance of a claim.
- Claims arising where the annual returns/accounts are submitted "late"; i.e. outside the time parameters set out in Taxes Management Act 1970.
- Attendance at routine VAT and Employer Compliance visits or Business Records Checks, however these are included for IPSE Plus members only.
- Tax planning arrangements where HMRC has allocated a Disclosure of Tax Avoidance Scheme (DOTAS) Number and any matter relating to bespoke tax planning outside of the normal trade such as film partnerships or film schemes, or planning involving artificially created losses or loan arrangements.
- Special Civil Investigations, HMRC Customs & Excise Investigations Division cases and criminal investigations and enquiries issued under Code of Practice 8 (issued in respect of tax evasion) or Code of Practice 9 (issued in respect of suspected fraud).
Use of Club Workspace facilities in London (all IPSE members)
Members signing in to any Club Workspace facility agree to adhere to the following terms and conditions:
- Club Workspace membership entitles you to use Club Workspace areas between the hours of 9.00 am and 5.30 pm on any working day.
- All IPSE members are entitled to use any of the Club Workspace locations within agreed fair usage parameters. Should your usage exceed 48 visits per annum, Club Workspace reserves the right to approach you to set up a full membership of Club Workspace at a 25% discount. This discount is only applicable should your IPSE membership remain valid.
- You are entitled to the use of free internet access and refreshments facilities which are made available during opening hours of Club Workspace areas. You are required to comply at all times with the relevant provisions of the Digital Economy Act 2010 when using the Club Workspace free internet connection.
- You are eligible to use private meeting rooms within the Club Workspace areas, chargeable by the hour. These must be booked in advance at any of the Club Workspace locations. Use of private meeting rooms is subject to availability and a minimum period of booking of one hour. If occupation of a private room overruns the booking period the additional period will be charged by the hour or part thereof. All private meeting room charges must be paid in full on booking and overruns must be paid for immediately after the private meeting room has been vacated. Refunds for meeting room time booked but not used is at the complete discretion of Club Workspace.
- You are entitled to use copying, printing and document scanning facilities at any of the Club Workspace locations. Charges must be paid for in advance in accordance with the current monthly charge rate. It is subject to the limitation that such use must be fair and reasonable as to time taken and number of pages processed. Monthly copying, printing and scanning charges paid but unused will not be refunded.
- Availability of Club Workspace areas is subject to sufficient space being free to accommodate those members wishing to have access at any one time. Club Workspace has the right to determine appropriate capacity levels so as to ensure all members receive an optimum experience of their use of the Club Workspace areas. Access is always subject to sufficient space being available and to ensuring compatibility with the Club Workspace objectives.
- A member’s visitor may access Club Workspace areas only when accompanied by a member and for the purposes of attending a private meeting room meeting.
- You will be responsible for ensuring your own behaviour and that of your visitors is at all times appropriate to the shared business environment of Club Workspace areas and is in accordance with the Club Workspace objectives.
- Club Workspace accepts no responsibility for any loss of or damage to members’ property (or that of their visitors) while they are using the Club Workspace areas. Members will be entirely responsible for ensuring their property is safe and secure at all times and that all property is removed at the end of any period of use of Club Workspace areas. Club Workspace membership does not include the provision of overnight or long-term storage facilities to members.
- Club Workspace may immediately terminate or suspend your access at any time.
Correct handling of HMRC compliance checks (IPSE Plus members only)
- Pre-Dispute contact from HMRC: current IPSE Plus members can access this service and should contact the IPSE office if HMRC wishes to undertake a review of your PAYE, VAT or Tax records. These could take the form of Employer Compliance Visits (which have often been the precursor to an IR35 Dispute); VAT Visits and Business Records Checks. These are routine checks, not investigations, although if non-compliance is found in respect of PAYE or tax, then a dispute could arise. HMRC runs these checks regularly, but does not publish details of how it chooses whom to audit. Plus members should also contact IPSE where they receive a letter entitled ‘Check of Employer Records’ (or similar) which are the starting point for an enquiry into IR35.
- IPSE will assign an expert from Abbey Tax/Accountax to support you in preparing all the responses and letters required by HMRC, saving you considerable time and effort and offering an excellent chance of an early conclusion. Please note that the date you become a IPSE Plus member (or your date of renewal if there is a gap between membership periods) or the date upon which you upgraded to Plus membership must pre-date the date of any correspondence from HMRC.
- The service includes advice, support and representation up to and including a hearing at a Tribunal.
- If HMRC are not satisfied with your tax records, they may wish to open an enquiry into the latest Tax Return available to them. If one of these events occurs, you will receive IPSE’s tax investigation representation as set out in the IPSE tax investigation representation service summary.
Compensation for business interruption (IPSE Plus members only)
- As a IPSE Plus member you are entitled to request IPSE to make a claim on its Business Interruption Policy to compensate you for loss of earnings due to:
- Business failure of your Client or Agency (up to £10000)
- You being unable to work for three weeks or more as certified by a doctor or hospital (up to £2000)
- Your agency failing to honour contractual arrangements (up to £1000)
- Meetings with HMRC or a Designated Representative in connection with a tax enquiry or investigation (up to £500 per day)
- Attendance for Jury Service (up to £500 per day up to a maximum of 10 days).
- Exclusions and limits apply – please read the full Business Interruption Cover summary here. Please note that for all of the above claims, with the exception of Jury Service Cover, there is a “Waiting Period” of 60 Days from the date from which a member joins, or upgrades to Plus membership, during which a claim will not be accepted.
IPSE options (any members who select accountancy and/or PI cover)
- Options include either IPSE Standard or Plus membership according to the option selected.
- As a IPSE member you pay monthly subscriptions for a minimum of 12 months, after which you must give both IPSE and your accountancy provider notice of one month to cancel your subscription.
- Your monthly subscription will be automatically processed by IPSE's secure billing system. If you opt to pay by card and your card expires we will contact you to amend your payment details.
- Limited company formation and/or accountancy services will be provided by the Accountancy Provider chosen by you from the options offered during the joining process. The Accountancy Provider is accredited by IPSE as a result of strict entry criteria and training in accounting issues specific to freelancers.
- The accountancy service includes: PAYE, corporation tax & VAT registration, annual accounts, corporation tax and personal tax return, payroll for up to two employees, Companies House returns, inclusive calls, meetings and correspondence with the Accountancy Provider and one professional contract review per year.
- Exclusions apply to the contractor insurance - please read the policy wording here and pay special attention to the list of referred activities to ensure you are covered. The Association of Independent Professionals and the Self Employed Limited is an Appointed Representative of Kingsbridge Professional Solutions Limited which is authorised and regulated by the Financial Conduct Authority under firms reference no: 309149.
- Members who do not select Company Formation/Accountancy/Bookkeeping/Professional Indemnity and pay the appropriate subscription will not be entitled to these services.