Terms and conditions

These Terms and Conditions (“Terms”) form a legally binding agreement between you and AATAX (“AATAX”, “we”, “us”, or “our”) governing your access to and use of the AATAX platform, websites, and related services (collectively, the “Services”). By registering for an account or using the Services, you confirm that you have read, understood, and agree to be bound by these Terms.

The Services are intended for business use by accounting agencies, tax agents, sole traders, landlords, and other businesses subject to Making Tax Digital (“MTD”) obligations. The Services are not intended for use by consumers acting outside the scope of a trade, business, craft, or profession.

You must be at least 18 years old and legally capable of entering into a binding contract to use the Services. If you are registering on behalf of an organisation, you represent and warrant that you have authority to bind that organisation to these Terms.

You are responsible for maintaining the confidentiality of your account credentials and for all activity that occurs under your account. You agree to notify us immediately at security@aatax.ai of any unauthorised use of your account, suspected compromise of credentials, or any other security breach.

AATAX provides a Making Tax Digital (MTD) platform that enables accounting agencies, tax agents, and their clients to prepare, review, and submit tax information to HM Revenue and Customs (“HMRC”) via HMRC’s Application Programming Interfaces (APIs). The Services currently support [MTD for Income Tax Self Assessment — quarterly updates, end-of-period statements, and final declarations — for sole traders and landlords with qualifying income]. The specific scope of supported obligations is set out in our product documentation and may be updated from time to time.

AATAX is a conduit for tax information prepared by you or your clients. The Services do not calculate your tax liability on your behalf, do not verify the accuracy or completeness of the figures you provide, and do not constitute legal, accounting, or tax advice. The Services are not a substitute for the professional judgment of a qualified tax adviser or agent. All figures, returns, and submissions made through the Services remain your responsibility.

Where AATAX is listed on HMRC’s register of recognised MTD software, such recognition indicates that the Services meet HMRC’s technical requirements. It does not constitute an HMRC endorsement and does not guarantee the accuracy of any submission made through the Services.

We may update, modify, or discontinue features of the Services at any time. Where changes materially affect you, we will use reasonable efforts to provide advance notice through the platform or by email.

Access to paid features of the Services is subject to payment of the applicable subscription fees. Fees are billed in advance on a recurring basis and, because the Services are provided for business purposes, are non-refundable except where required by law or expressly agreed by us in writing.

We may change our fees on reasonable prior notice (not less than 30 days), and any such changes will take effect from the start of your next billing cycle. If a payment is declined or overdue, we may suspend or terminate your access to the Services until payment is received.

You agree that you will:

• Provide accurate, complete, and up-to-date information in connection with your use of the Services;
• Carefully review all calculations, figures, returns, and submissions before they are submitted to HMRC, and confirm that they accurately reflect your (or your client’s) tax position;
• Keep and maintain digital records in accordance with HMRC’s MTD record-keeping requirements;
• Comply with all applicable laws and regulations, including tax, data protection, anti-money-laundering, and professional conduct obligations;
• Not misuse the Services, including by attempting to probe, scan, or test the vulnerability of our systems without authorisation, introducing malicious code, or using the Services to submit information you know or suspect to be false or misleading;
• Promptly report to us any suspected fraud, unauthorised access, or data breach affecting the Services.

Agents acting on behalf of clients

Where you use the Services as an agent on behalf of one or more clients, you additionally warrant and agree that:

• You hold a valid HMRC agent authorisation (such as a 64-8 authorisation or MTD digital handshake) for each client whose data you process through the Services, and that such authorisation remains in force for the duration of your use of the Services on that client’s behalf;
• You have obtained your clients’ informed consent to process their personal and tax data through the Services;
• You will cease processing a client’s data through the Services promptly upon withdrawal of that client’s authorisation.

We may require evidence of agent authorisation at any time and may suspend access where we reasonably suspect that authorisation is not in place.

The Services integrate with HMRC’s APIs and with other third-party providers (for example, bookkeeping, identity, and payment services). While we endeavour to maintain reliable integrations, we do not control those external services and are not responsible for their availability, uptime, or any downtime, disruption, or rejection of submissions caused by them.

You remain responsible for the accuracy, completeness, and timeliness of any tax submissions made through the Services, including submitting before applicable HMRC deadlines. Where HMRC rejects or returns an error in response to a submission, we will surface that error to you, but it is your responsibility to correct and resubmit.

All intellectual property rights in the Services, including the platform, its software, design, branding, and content (other than content you provide), are and remain owned by AATAX or its licensors. We grant you a limited, non-exclusive, non-transferable, revocable licence to access and use the Services in accordance with these Terms.

You retain all rights in the data and content you submit to the Services (“Your Content”). You grant us a limited, worldwide, royalty-free licence to host, store, process, transmit, and display Your Content solely to the extent necessary to provide the Services to you and to comply with our legal obligations.

Our handling of personal data is described in our Privacy Policy, which forms part of these Terms.

Controller / processor roles. Where you use the Services to process personal data relating to your clients, employees, or other individuals, you act as the data controller and AATAX acts as a data processor in respect of that personal data. The terms of our Data Processing Agreement (“DPA”), which is incorporated into these Terms by reference and available at [URL], govern that processing. By using the Services to process personal data, you agree to the DPA.

You are responsible for ensuring that you have a valid lawful basis under the UK GDPR and Data Protection Act 2018 for providing personal data to us, and for providing any notices and obtaining any consents required from data subjects.

We maintain appropriate technical and organisational measures to protect the confidentiality, integrity, and availability of the Services and of the data you process through them, including encryption of data in transit and at rest, access controls, logging, and regular security reviews. Further detail is set out in our Security Statement.

You are responsible for: using strong, unique credentials; enabling multi-factor authentication where offered; and keeping your devices and endpoints secure.

We aim to provide the Services with reasonable care and skill, but we do not guarantee that the Services will be uninterrupted, error-free, or available at all times. We may carry out scheduled maintenance, updates, or emergency work that may temporarily affect availability, and will use reasonable efforts to give advance notice of planned maintenance.

The Services are provided on an “as is” and “as available” basis. To the fullest extent permitted by law, we disclaim all warranties, whether express or implied, including any implied warranties of merchantability, fitness for a particular purpose, and non-infringement.

AATAX is a tool to assist with the preparation and submission of tax information. It does not constitute legal, accounting, or tax advice, and should not be relied upon as such. You are responsible for obtaining appropriate professional advice where needed.

Nothing in these Terms excludes or limits any liability that cannot be excluded or limited under applicable law, including liability for:

• death or personal injury caused by our negligence;
• fraud or fraudulent misrepresentation;
• any other liability that cannot lawfully be excluded.

Subject to the above, and to the maximum extent permitted by law: (a) we shall not be liable for any indirect, incidental, special, consequential, or punitive damages, or any loss of profits, revenue, anticipated savings, business opportunity, data, or goodwill, arising out of or relating to your use of the Services; (b) our total aggregate liability to you under or in connection with these Terms, whether in contract, tort (including negligence), breach of statutory duty, or otherwise, shall not exceed the total fees paid by you to AATAX in the twelve (12) months preceding the event giving rise to the liability.

You acknowledge that tax penalties, interest, and surcharges levied by HMRC arising from inaccurate, incomplete, or late submissions are your responsibility, except to the extent they are directly and solely caused by a defect in the Services.

You agree to indemnify and hold AATAX harmless from any third-party claims, damages, liabilities, costs, and expenses (including reasonable legal fees) arising out of:

• your breach of these Terms;
• your misuse of the Services;
• your violation of any applicable law or third-party rights; or
• your submission of false, misleading, or unauthorised information to HMRC through the Services.

You may terminate your account at any time by contacting us or using the account closure option within the platform.

We may suspend or terminate your access to the Services, with or without notice, if: you breach these Terms; you fail to pay applicable fees; we are required to do so by law or by HMRC; or it is reasonably necessary to protect the security, integrity, or lawful operation of the Services or other users.

Data export and retention on termination

On termination or expiry of your account, your right to access the Services will cease. We will make your data available for export through the platform for a period of 60 days following termination. After this period, we may delete your data from our active systems, subject to any retention period required by law (including HMRC’s record-keeping requirements, which require digital records to be kept for at least six years for VAT and at least five years after the 31 January submission deadline for Income Tax Self Assessment).

You are responsible for ensuring you retain your own copies of any records required to meet your statutory record-keeping obligations.

Clauses which by their nature are intended to survive termination (including those relating to intellectual property, confidentiality, indemnification, limitation of liability, and governing law) shall continue to apply.

We may update these Terms from time to time. Material changes will be notified to you by email or through the platform at least 30 days before they take effect, unless a shorter period is required by law. Your continued use of the Services after the effective date of any updated Terms constitutes your acceptance of those changes. If you do not accept the changes, you may terminate your account before they take effect.

These Terms, and any dispute or claim arising out of or in connection with them or their subject matter or formation (including non-contractual disputes or claims), are governed by the laws of England and Wales. The courts of England and Wales shall have exclusive jurisdiction to settle any such dispute or claim.

If you have any questions about these Terms, please contact us at legal@aatax.ai.

For security-related concerns, contact security@aatax.ai.

For data protection enquiries, contact privacy@aatax.ai.