Common use of Tax and VAT Clause in Contracts

Tax and VAT. 9.1 Where the Contractor is liable to be taxed in the UK in respect of consideration received under the Contract it shall at all times comply with the Income Tax (Earnings and Pensions) Act 2003 and all other statutes and regulations relating to income tax in respect of that consideration. 9.2 If the Services are liable for VAT the Contractor shall comply with HMRC rules and regulations. The Contractor will be liable for paying to HMRC any identified VAT including those which may fall due. 9.3 If the Contractor is liable to NICs in respect of consideration received under the Contract it shall comply with the Social Security Contributions and Benefits Act 1992 and all other statutes and regulations relating to NICs in respect of that consideration. 9.4 The DFE may ask the Contractor to provide information which demonstrates how the Contractor complies with clauses 9.1 to 9.3 or why those clauses do not apply to it. 9.5 A request under clause 9.4 may specify the information which the Contractor must provide and the period within which that information must be provided. 9.6 The DFE may terminate this Contract if: 9.6.1 in the case of a request mentioned in clause 9.4 the Contractor: (i) fails to provide information in response to the request within a reasonable time; or (ii) provides information which does not demonstrate either how the Contractor complies with clauses 9.1 to 9.3 or why those clauses do not apply to it; 9.6.2 it receives information which demonstrates that, if clauses 9.1 to 9.3 apply, the Contractor is not complying with those clauses. 9.7 The DFE may supply any information which it receives under clause 9.4 to HMRC. 9.8 The Contractor bears sole responsibility for the payment of tax and national insurance contributions due from it in relation to any payments or arrangements made under the Contract or in relation to any payments made by the Contractor to its officers or employees in connection with the Contract. 9.9 The Contractor will account to the appropriate authorities for any applicable income tax, national insurance, VAT and all other taxes, liabilities, charges and duties relating to any payments made to the Contractor under the Contract or in relation to any payments made by the Contractor to its officers or employees in connection with the Contract. The Contractor shall indemnify DFE against any liability, assessment or claim made by the HMRC or any other relevant authority arising out of the performance by the Contractor of its obligations under the Contract (other than in respect of employer's secondary national insurance contributions) and any costs, expenses, penalty fine or interest incurred or payable by DFE in connection with any such assessment or claim. 9.10 The Contractor authorises the DFE to provide HMRC and all other departments or agencies of the Government with any information which they may request as to fees and/or expenses paid or due to be paid under the Contract whether or not DFE is obliged as a matter of law to comply with such request. 9.11 If, during the Term, an Occasion of Tax Non-Compliance occurs, the Contractor shall: 9.11.1 notify the DFE in writing of such fact within 5 Business Days of its occurrence; and 9.11.2 promptly give the DFE: (i) details of the steps it is taking to address the Occasion of Tax Non-Compliance and to prevent the same from recurring, together with any mitigating factors it considers relevant; and (ii) such other information in relation to the Occasion of Tax Non-Compliance as the DFE may reasonably require.

Tax and VAT. 9.1 Where the Contractor is liable to be taxed in the UK in respect of consideration received under the Contract it shall at all times comply with the Income Tax (Earnings and Pensions) Act 2003 and all other statutes and regulations relating to income tax in respect of that consideration. 9.2 If the Services are liable for VAT the Contractor shall comply with HMRC rules and regulations. The Contractor will be liable for paying to HMRC any identified VAT including those which may fall due. 9.3 If the Contractor is liable to NICs in respect of consideration received under the Contract it shall comply with the Social Security Contributions and Benefits Act 1992 and all other statutes and regulations relating to NICs in respect of that consideration. 9.4 The DFE may ask the Contractor to provide information which demonstrates how the Contractor complies with clauses 9.1 to 9.3 or why those clauses do not apply to it. 9.5 A request under clause 9.4 may specify the information which the Contractor must provide and the period within which that information must be provided. 9.6 The DFE may terminate this Contract if: 9.6.1 in the case of a request mentioned in clause 9.4 the Contractor: (i) fails to provide information in response to the request within a reasonable time; or (ii) provides information which does not demonstrate either how the Contractor complies with clauses 9.1 to 9.3 or why those clauses do not apply to it; 9.6.2 it receives information which demonstrates that, if clauses 9.1 to 9.3 apply, the Contractor is not complying with those clauses. 9.7 The DFE may supply any information which it receives under clause 9.4 to HMRC. 9.8 The Contractor bears sole responsibility for the payment of tax and national insurance contributions due from it in relation to any payments or arrangements made under the Contract or in relation to any payments made by the Contractor to its officers or employees in connection with the Contract. 9.9 The Contractor will account to the appropriate authorities for any applicable income tax, national insurance, VAT and all other taxes, liabilities, charges and duties relating to any payments made to the Contractor under the Contract or in relation to any payments made by the Contractor to its officers or employees in connection with the Contract. The Contractor shall indemnify DFE against any liability, assessment or claim made by the HMRC or any other relevant authority arising out of the performance by the Contractor of its obligations under the Contract (other than in respect of employer's secondary national insurance contributions) and any costs, expenses, penalty fine or interest incurred or payable by DFE in connection with any such assessment or claim. 9.10 The Contractor authorises the DFE to provide HMRC and all other departments or agencies of the Government with any information which they may request as to fees and/or expenses paid or due to be paid under the Contract whether or not DFE is obliged as a matter of law to comply with such request. 9.11 If, during the Term, an Occasion of Tax Non-Compliance occurs, the Contractor shall: 9.11.1 notify the DFE in writing of such fact within 5 Business Days of its occurrence; and 9.11.2 promptly give the DFE: (i) details of the steps it is taking to address the Occasion of Tax Non-Non- Compliance and to prevent the same from recurring, together with any mitigating factors it considers relevant; and (ii) such other information in relation to the Occasion of Tax Non-Non- Compliance as the DFE may reasonably require.

Tax and VAT. 9.1 Where the Contractor is liable to be taxed in the UK in respect of consideration received under the Contract it shall at all times comply with the Income Tax (Earnings and PensionsXxxxxxxx) Act 2003 Xxx 0000 and all other statutes and regulations relating to income tax in respect of that consideration. 9.2 If the Services are liable for VAT the Contractor shall comply with HMRC rules and regulations. The Contractor will be liable for paying to HMRC any identified VAT including those which may fall due. 9.3 If the Contractor is liable to NICs in respect of consideration received under the Contract it shall comply with the Social Security Contributions and Benefits Act 1992 Xxx 0000 and all other statutes and regulations relating to NICs in respect of that consideration. 9.4 The DFE may ask the Contractor to provide information which demonstrates how the Contractor complies with clauses 9.1 to 9.3 or why those clauses do not apply to it. 9.5 A request under clause 9.4 may specify the information which the Contractor must provide and the period within which that information must be provided. 9.6 The DFE may terminate this Contract if: 9.6.1 in the case of a request mentioned in clause 9.4 the Contractor: (i) fails to provide information in response to the request within a reasonable time; or (ii) provides information which does not demonstrate either how the Contractor complies with clauses 9.1 to 9.3 or why those clauses do not apply to it; 9.6.2 it receives information which demonstrates that, if clauses 9.1 to 9.3 apply, the Contractor is not complying with those clauses. 9.7 The DFE may supply any information which it receives under clause 9.4 to HMRC. 9.8 The Contractor bears sole responsibility for the payment of tax and national insurance contributions due from it in relation to any payments or arrangements made under the Contract or in relation to any payments made by the Contractor to its officers or employees in connection with the Contract. 9.9 The Contractor will account to the appropriate authorities for any applicable income tax, national insurance, VAT and all other taxes, liabilities, charges and duties relating to any payments made to the Contractor under the Contract or in relation to any payments made by the Contractor to its officers or employees in connection with the Contract. The Contractor shall indemnify DFE against any liability, assessment or claim made by the HMRC or any other relevant authority arising out of the performance by the Contractor of its obligations under the Contract (other than in respect of employer's secondary national insurance contributions) and any costs, expenses, penalty fine or interest incurred or payable by DFE in connection with any such assessment or claim. 9.10 The Contractor authorises the DFE to provide HMRC and all other departments or agencies of the Government with any information which they may request as to fees and/or expenses paid or due to be paid under the Contract whether or not DFE is obliged as a matter of law to comply with such request. 9.11 If, during the Term, an Occasion of Tax Non-Compliance occurs, the Contractor shall: 9.11.1 notify the DFE in writing of such fact within 5 Business Days of its occurrence; and 9.11.2 promptly give the DFE: (i) details of the steps it is taking to address the Occasion of Tax Non-Non- Compliance and to prevent the same from recurring, together with any mitigating factors it considers relevant; and (ii) such other information in relation to the Occasion of Tax Non-Non- Compliance as the DFE may reasonably require.

Tax and VAT. 9.1 Where the Contractor is liable to be taxed in the UK in respect of consideration received under the Contract it shall at all times comply with the Income Tax (Earnings and PensionsXxxxxxxx) Act 2003 Xxx 0000 and all other statutes and regulations relating to income tax in respect of that consideration. 9.2 If the Services are liable for VAT the Contractor shall comply with HMRC rules and regulations. The Contractor will be liable for paying to HMRC any identified VAT including those which may fall due. 9.3 If the Contractor is liable to NICs in respect of consideration received under the Contract it shall comply with the Social Security Contributions and Benefits Act 1992 Xxx 0000 and all other statutes and regulations relating to NICs in respect of that consideration. 9.4 The DFE may ask the Contractor to provide information which demonstrates how the Contractor complies with clauses 9.1 to 9.3 or why those clauses do not apply to it. 9.5 A request under clause 9.4 may specify the information which the Contractor must provide and the period within which that information must be provided. 9.6 The DFE may terminate this Contract if: 9.6.1 in the case of a request mentioned in clause 9.4 the Contractor: (i) fails to provide information in response to the request within a reasonable time; or (ii) provides information which does not demonstrate either how the Contractor complies with clauses 9.1 to 9.3 or why those clauses do not apply to it; 9.6.2 it receives information which demonstrates that, if clauses 9.1 to 9.3 apply, the Contractor is not complying with those clauses. 9.7 The DFE may supply any information which it receives under clause 9.4 to HMRC. 9.8 The Contractor bears sole responsibility for the payment of tax and national insurance contributions due from it in relation to any payments or arrangements made under the Contract or in relation to any payments made by the Contractor to its officers or employees in connection with the Contract. 9.9 The Contractor will account to the appropriate authorities for any applicable income tax, national insurance, VAT and all other taxes, liabilities, charges and duties relating to any payments made to the Contractor under the Contract or in relation to any payments made by the Contractor to its officers or employees in connection with the Contract. The Contractor shall indemnify DFE against any liability, assessment or claim made by the HMRC or any other relevant authority arising out of the performance by the Contractor of its obligations under the Contract (other than in respect of employer's secondary national insurance contributions) and any costs, expenses, penalty fine or interest incurred or payable by DFE in connection with any such assessment or claim. 9.10 The Contractor authorises the DFE to provide HMRC and all other departments or agencies of the Government with any information which they may request as to fees and/or expenses paid or due to be paid under the Contract whether or not DFE is obliged as a matter of law to comply with such request. 9.11 If, during the Term, an Occasion of Tax Non-Compliance occurs, the Contractor shall: 9.11.1 notify the DFE in writing of such fact within 5 Business Days of its occurrence; and 9.11.2 promptly give the DFE: (i) details of the steps it is taking to address the Occasion of Tax Non-Compliance and to prevent the same from recurring, together with any mitigating factors it considers relevant; and (ii) such other information in relation to the Occasion of Tax Non-Compliance as the DFE may reasonably require.