Terms of service

1. Who we are

The Service is operated by Taxley UK LLP, a limited liability partnership registered in England and Wales (LLP no. OC461735), registered office 27 Old Gloucester Street, London, WC1N 3AX ("Taxley", "we", "us", "our"). You can contact us at [email protected].

2. Definitions

• Service — the Taxley website, software and related features at taxley.co.uk.
• Return — a Company Tax Return (CT600) together with the accounts and tax computations prepared through the Service.
• Filing — the transmission of a Return (or accounts) to HMRC and/or Companies House.
• Your Data — the company, financial and personal information you enter or upload.
• Authorities — HM Revenue & Customs (HMRC) and Companies House.
• CIC pack — the add-on for a community interest company described in section 10A.

3. What the Service is

Taxley is self-service software that helps the director of a small UK company prepare a Corporation Tax return (CT600), FRS 105 or FRS 102 §1A accounts, and tax computations as inline XBRL, and — on your instruction — transmit them to HMRC and, when you choose, your accounts to Companies House. We provide a tool. We are not your accountant, tax adviser or agent, and we do not prepare or file your Return for you.

3A. Making Tax Digital for Income Tax

This section applies when we make our Making Tax Digital (MTD) for Income Tax service available to you. Until then it does not apply, and nothing on the Service can be used to send Income Tax information to HMRC's live systems.

• What it does. The MTD service lets a sole trader or landlord who is signed up to MTD for Income Tax keep digital records, send quarterly updates, and make the end-of-year final declaration to HMRC through HMRC's own systems.
• Connecting to HMRC. You connect the Service to HMRC by signing in on HMRC's website and giving Taxley authority. We never see or keep your HMRC sign-in password. You can disconnect at any time in the Service, which deletes the access we hold, and you can also remove Taxley's authority in your HMRC online account.
• Information HMRC requires. HMRC requires software to send information about your device and connection with each request (fraud prevention data). We send it as HMRC requires; our privacy policy explains what is sent.
• Your responsibilities. Section 7 applies to MTD too. In particular, you are responsible for keeping accurate digital records, sending updates and your final declaration on time, and paying any tax due. The final declaration is made by you, not by us.
• HMRC decides. We send information only when you choose to. HMRC decides whether to accept it, and section 8 applies.
• Fees. Any fee for the MTD service is shown to you before you are charged.

4. Eligibility and authority

• You must be at least 18 and able to enter a contract.
• The Service is intended for small UK companies within the micro-entity (FRS 105) or small-company (FRS 102 §1A) regimes. It may not be suitable for larger or more complex companies, groups, or returns requiring supplementary pages we do not support.
• You confirm you are authorised to prepare and file the Return for the company concerned (for example as a director or with the director's authority).

5. No HMRC or Companies House endorsement

HMRC and Companies House do not endorse, approve, recommend or guarantee the Service. We do not use their names or logos to imply endorsement. The Service is independent. Corporation Tax returns you submit are filed live to HMRC using your own Government Gateway credentials. The Service is still maturing, and you should review your Return — ideally with a qualified adviser — before you file.

6. Not tax or accountancy advice

The Service provides tools and automated calculations, not advice. Nothing in the Service is accountancy, tax or legal advice, and no adviser–client relationship is created. You are responsible for deciding whether the figures, accounting treatments and tax positions are correct for your company. Some calculations and the iXBRL tagging carry expert-review flags. We strongly recommend that a qualified accountant reviews your Return before you file it.

7. Your responsibilities

• You are responsible for the accuracy and completeness of every figure you enter and of the Return, accounts and computations produced from them.
• The declaration (CT600 boxes 975/980/985) is made by you, the named person — not by us. You confirm the information is correct and complete to the best of your knowledge.
• You remain responsible for filing on time and for paying any tax due. The Service does not pay your tax and does not extend any deadline.
• You must keep your account credentials, and any Government Gateway or filing credentials, secure and not share them. You are responsible for activity under your account.
• You must keep your own copies of filed Returns and supporting records as required by law.

8. Filing on your instruction — no guarantee of acceptance

The Service only transmits a Return when you choose to submit it. At that point you authorise us to send the prepared CT600, accounts and computations to HMRC (and, when you choose to file them there, your accounts to Companies House) on your behalf. The Authorities decide whether to accept, reject or query a submission. We do not guarantee that any submission will be accepted, and we are not responsible for the Authorities' processing, decisions, availability or response times.

9. Fees and payment

Fees are shown in pounds sterling (£) before you pay and are paid to Taxley UK LLP by card (or another payment method shown at checkout) through our payment processor (Stripe) at the point you choose to file. Previewing your Return, or running it through the test channel, is free — no charge is taken until you choose to file. We may change our fees from time to time; the price shown at the time you pay is the price that applies to that filing. No VAT is charged, because Taxley UK LLP is not registered for VAT.

10. Refunds and cancellation

• Because the fee is charged at the point you instruct a live submission, once a Return has been transmitted to an Authority the fee is non-refundable — the service has been performed — whether or not the Authority later accepts, rejects or queries it.
• If a submission fails for a reason attributable to the Service (rather than to your figures, credentials or an Authority's systems), you may re-submit at no further charge, or request a refund of that fee.
• Paying before HMRC can accept your Return. If HMRC can't yet accept Returns for your period (for example while it hasn't published the format they need), you may choose to pay before then. If we can file your accounts at Companies House, they can then be filed there straight away. Your CT600 is filed with HMRC once HMRC can accept it and you submit it: we can't give a date for that, and we'll email you when it can be filed. You can ask for a refund at any time before your CT600 is sent to HMRC. Any Corporation Tax is still payable to HMRC by its usual due date.
• You can stop using the Service and close your account at any time. Closing your account does not entitle you to a refund of fees already charged for completed filings.
• If you are a consumer, you have a statutory right to cancel within 14 days; however, by asking us to file immediately you acknowledge that this right is lost once the filing has been performed.

10A. CIC pack for community interest companies

This section applies when we offer the CIC pack and you buy it.

• What it is. The CIC pack is software that prepares files for a community interest company: a CIC34 community interest company report and a ZIP package, laid out as Companies House requires, holding that report and the Companies House copy of the accounts prepared in your Return. It also gives you a printable copy of the CIC34. We do not send anything to Companies House for a community interest company: Companies House does not take a community interest company's accounts and report from filing software, so a person must file them, for example by uploading a package like this one on Companies House's own service.
• What you do. You check the files, upload the package on Companies House's service yourself, and pay Companies House's own fee for a community interest company's accounts and report (£15 at the time of writing) directly to Companies House. That fee is not part of our price and we do not collect it.
• Your answers are your statement. The CIC34 is built from your answers to the pack's questions. They are the company's own statement, made by the director who signs the report, and section 7 applies to them as it does to your Return. We do not check whether your answers are true or complete, and we do not give advice on the community interest test or the asset lock.
• What one pack covers. One CIC pack covers one Return's accounts (one accounting period). You can buy it only after you have paid for that Return. The price is shown before you pay and is paid by card. Practice credits and promo codes for Returns don't apply to it; we may give you a code that makes the CIC pack free, which you enter on the CIC pack page.
• The detailed CIC34. The CIC pack prepares only the simplified CIC34. It is not available where the CIC Regulator's detailed CIC34 asks for dividend or interest details: a company limited by shares that has declared or proposed a dividend for the year the report covers, or declared one for any of the four years before it, or a company that had a debt or debenture carrying a performance-related rate of interest at any time in that year. The pack's questions tell you this before you pay, and you are not charged.
• Amended accounts. Companies House accepts amended accounts for a community interest company on paper only. The CIC pack does not file amended accounts; you can use its printable CIC34 when you send them by post.
• Refunds. If Companies House rejects the package because of something in the files we prepared, we will refund the full price of that CIC pack. We do not refund it when the rejection is caused by your own answers, by details you entered in your Return, or by your use of Companies House's service, and we never refund or pay Companies House's fee.

11. Acceptable use

You must not use the Service unlawfully; attempt to disrupt, reverse-engineer or gain unauthorised access to it; submit Returns you are not authorised to file; enter information you know to be false; or use it to facilitate fraud or tax evasion. You must not resell or provide the Service to third parties except as a director or authorised person filing for your own company.

12. Availability, support and changes

We aim to keep the Service available but do not guarantee uninterrupted or error-free operation, and we may carry out maintenance, suspend features, or change or withdraw parts of the Service. Support is provided by email at [email protected] on a reasonable-efforts basis during UK business hours. Updates may change how information is displayed.

13. Intellectual property

The Service, including its software, content, branding and design, belongs to Taxley UK LLP or its licensors and is protected by intellectual-property laws. We grant you a limited, non-exclusive, non-transferable right to use the Service for preparing and filing your own company's Returns. You keep ownership of Your Data. You must not copy, modify, distribute or create derivative works from the Service except as the law allows.

14. Your data and data protection

You keep ownership of Your Data. We handle personal data as described in our Privacy policy. In broad terms, for your account we are the data controller, and for the company tax data you enter to prepare a Return you (the company) are the controller and we act as your processor.

15. Disclaimers and limitation of liability

The Service is provided on an "as is" and "as available" basis. To the maximum extent permitted by law, we exclude all implied warranties. We are not liable for HMRC or Companies House penalties, interest, surcharges or fines; for losses arising from the figures or decisions you make; for late, rejected or incorrect filings; or for matters outside our reasonable control. We are not liable for indirect or consequential loss, or loss of profit, data or goodwill.

Our total liability to you arising out of or in connection with the Service is limited to the total fees you paid us in the 12 months before the event giving rise to the claim. Nothing in these terms excludes or limits liability that cannot be excluded by law, including for death or personal injury caused by our negligence, or for fraud. If you are a consumer, nothing in these terms affects your statutory rights under the Consumer Rights Act 2015, and we do not exclude or limit any liability that cannot lawfully be excluded — including that the Service is supplied with reasonable care and skill.

16. Indemnity

You agree to indemnify us against reasonable losses, claims and costs we suffer arising from your breach of these terms, your misuse of the Service, your filing decisions, or the inaccuracy of information you provide.

17. Suspension and termination

You may close your account and delete your data at any time from the My data page, subject to records we must retain by law (see the Privacy policy). We may suspend or end your access if you breach these terms, misuse the Service, or where we must do so to comply with the law.

18. Changes to these terms

We may update these terms from time to time. We will post the updated version here and, for material changes, take reasonable steps to notify you. Continuing to use the Service after a change means you accept the updated terms.

19. Complaints

If something has gone wrong, please contact [email protected] and we will try to put it right. For data-protection concerns you may also contact the Information Commissioner's Office (ICO) at ico.org.uk.

20. General

If any provision is found unenforceable, the rest continues to apply. We may assign or transfer these terms as part of a business reorganisation; you may not. These terms are the entire agreement between us regarding the Service. A person who is not a party has no rights under the Contracts (Rights of Third Parties) Act 1999. The English-language version prevails.

21. Governing law

These terms and any dispute arising from them are governed by the laws of England & Wales and subject to the exclusive jurisdiction of its courts. If you are a consumer resident in Scotland or Northern Ireland, you may also bring proceedings in the courts of your own jurisdiction.

22. Contact

[email protected] — or see the Contact page.