TERMS OF SERVICE AND CLIENT AGREEMENT

Last Updated: 22/12/2025

These Terms of Service ("Terms") constitute a legally binding agreement between Making Tax Simple Ltd (trading as Tax Online) and you (the "Client" or "User").

By creating an account, making a payment, or submitting data via https://www.taxonline.co.uk (the "Platform"), you agree to be bound by these Terms. If you do not agree, you must not use our Services.

1. INFORMATION ABOUT US

• Company Name: Making Tax Simple Ltd
• Trading Name: Tax Online
• Registered Office: 6 Portland Business Centre, Manor House Lane, Datchet, England, SL3 9EG
• Company Number: 16877605
• Regulator: Institute of Chartered Accountants
• Contact: support@taxonline.co.uk

2. DEFINITIONS

• "The Service": The provision of online software for data entry, the preparation of a Self Assessment Tax Return based on that data, and the electronic filing of said return to HMRC.
• "Content": Any financial data, documents, or personal information uploaded by you to the Platform.
• "Review Period": The timeframe in which we prepare your draft return.

3. NATURE OF THE SERVICE

1. Scope of Service
   Tax Online provides a "Filing Only" service. We provide an online interface for you to submit financial data, which we use to compile a compliant tax return. We act as a software provider and submission agent.
2. Authorized Filing Agent
   While your contract for the Service is with Making Tax Simple Ltd, please be aware that the technical preparation and electronic submission of your return to HMRC is performed by our sister company, Syon Associates Limited. Syon Associates Limited acts as our authorized filing agent to ensure full compliance with HMRC protocols. Your data is shared with them strictly for the purpose of completing your return and is protected by the same security and confidentiality standards outlined in these Terms.
3. Agency Status
   Unless you explicitly authorize us to act as your full tax agent for all matters, our role is limited to the preparation and submission of the specific tax return you have paid for. We do not manage your ongoing relationship with HMRC, nor do we handle general correspondence from HMRC on your behalf.
4. Service Exclusions
   Unless explicitly stated in your order, the Service does not include:
   • Tax planning or mitigation advice.
   • Investigation into undeclared income (e.g., cryptocurrency, overseas income) not provided by you.
   • Negotiations with HMRC regarding previous penalties or inquiries.
5. Impact on Third-Party Benefits & Status
   Making Tax Simple Ltd accepts no liability for how the submission of your tax return impacts other areas of your personal or financial life. Specifically:
   • Universal Credit / DWP: We are not responsible for any changes, reductions, or stops to Universal Credit, Tax Credits, or other benefits administered by the DWP resulting from the income declared in your return.
   • Student Loans / Visas: We are not responsible for the impact of your declared income on Student Loan repayments, visa applications, or mortgage applications.

4. YOUR OBLIGATIONS AND RESPONSIBILITIES

1. Accuracy of Data
   You are solely responsible for the completeness and accuracy of the data you provide. We prepare returns based exclusively on the information you upload. We do not audit your figures.
   • You must declare all sources of income (including property, dividends, child benefit, etc.).
   • We are not liable for tax surcharges, interest, or penalties resulting from incomplete or false information provided by you.
2. Account Security
   You are responsible for maintaining the confidentiality of your login credentials. You accept responsibility for all activities that occur under your account.
3. Review and Approval
   Before we submit anything to HMRC, we will provide you with a draft Tax Return.
   • It is your legal responsibility to review this draft.
   • You must electronically sign/approve the draft to authorize submission.
   • Your electronic signature is legally binding and equivalent to a handwritten signature.
   • Once you approve the return, Tax Online accepts no liability for errors contained within the approved document.

5. FEES AND PAYMENT

1. Pricing
   Fees are determined by the complexity of your income sources as set out on our "Fees" page. We reserve the right to amend pricing at any time; however, you will be charged the price displayed at the moment you placed your order.
2. Advance Payment
   All services require an advance fee payment. Work on your tax return will not commence until payment has been successfully processed via our website.
3. Additional Charges
   
   • Amendments: The Service includes one round of amendments to your draft return at no cost. Subsequent changes requested by you may incur an additional administrative fee.
   • Late Payment: If an invoice remains unpaid for 28 days after the draft is uploaded, we reserve the right to charge the payment method on file.
4. Refunds
   
   • Prior to Work Commencing: If you cancel before we have started work, you may be eligible for a refund, subject to a reasonable administrative deduction.
   • Post-Draft: Once a draft return has been prepared, no refunds will be issued.

6. TURNAROUND TIMES AND DELIVERY

1. Standard Turnaround
   Our "5 Working Day Turnaround" begins only once payment has been made and when:
   • You have answered all required questions;
   • You have uploaded all necessary documentation; and
   • We have confirmed receipt of all required information.
2. Process
   Once the return is prepared, you must review and approve it. The time you take to review the return is not included in the 5-day turnaround calculation.
3. Exceptions
   
   • We cannot guarantee the 5-day turnaround during the peak filing months of December and January.
   • Working days exclude weekends and UK Bank Holidays.

7. LIMITATION OF LIABILITY

1. Service "As Is"
   The Platform is provided on an "as is" basis. We do not guarantee that the site will be error-free or uninterrupted. We are not liable for losses caused by internet connectivity issues or hardware failures.
2. Cap on Liability
   To the extent permitted by law, the total liability of Making Tax Simple Ltd for any claim arising out of these Terms (whether in contract, tort, or negligence) shall be limited to the total fees paid by you for the Service in the relevant tax year.
3. Exclusions
   We are not liable for:
   • Consequential or indirect losses (e.g., loss of profit, business interruption).
   • Tax liabilities or penalties arising from your failure to pay HMRC on time.
   • Rejection of returns by HMRC due to pre-existing issues with your taxpayer record.
   • Loss or corruption of data caused by third-party networks.

8. SUPPORT AND COMMUNICATIONS

1. Unlimited Annual Support
   Following payment, we provide support strictly related to the prepared tax return for 12 months. This support does not cover unrelated tax queries or pre-existing disputes with HMRC.
2. Methods of Contact
   We may contact you via email, WhatsApp, phone, or your Client Portal. It is your responsibility to check these channels and ensure your contact details are current.
3. Complaint Handling
   If you are dissatisfied, please email support@taxonline.co.uk. We aim to investigate and resolve issues amicably.

9. INTELLECTUAL PROPERTY AND DATA

1. Ownership
   You retain ownership of your original data. You grant us a license to use this data solely for the purpose of fulfilling our contractual obligations.
2. Rights
   We retain copyright over all computations and draft documents created by us.
3. Data Protection
   We comply with the Data Protection Act 2018 and GDPR. While we use industry-standard security measures, we cannot guarantee absolute security of data transmitted over the internet.

10. TERM AND TERMINATION

1. Duration
   This agreement persists until the Service is delivered or terminated.
2. Termination by Client
   You may terminate the service at any time by writing to us. Refund eligibility is governed by Clause 5.4.
3. Termination by Us
   We reserve the right to withdraw services if:
   • You provide misleading or fraudulent information.
   • Your income complexity exceeds the scope of our Service.
   • You fail to pay fees when due.

11. LEGAL AND REGULATORY

1. Money Laundering Regulations 2017
   In accordance with the Proceeds of Crime Act and Money Laundering Regulations 2017:
   • Waiver of Confidentiality: You agree to waive your right to confidentiality to the extent of any report made, document provided, or information disclosed to the National Crime Agency (NCA) (formerly SOCA).
   • Reporting Obligations: You acknowledge that we are required to report directly to the NCA without prior reference to you or your representatives if, during undertaking any assignment, the person undertaking the role of Money Laundering Reporting Officer becomes suspicious of money laundering.
   • Identity Verification: As with other professional services firms, we are required to identify our clients for the purposes of the UK anti-money laundering legislation. We may request from you, and retain, such information and documentation as we require for these purposes and/or make searches of appropriate databases.
   • Record Retention: Copies of such records will be maintained by us for a period of at least five years after we cease to act for you.
2. Governing Law
   These Terms are governed by the laws of England and Wales. Any disputes shall be subject to the exclusive jurisdiction of the courts of England and Wales.