1) Introduction

These Terms & Conditions (“Terms”) are a legally binding agreement between you and SmartC Digital LTD (“SmartC”, “we”, “us”). By creating an account, accessing, or using our website, apps, or services (the “Service”), you agree to these Terms and to our Privacy Policy. If you do not agree, you must not use the Service.

2) About us

SmartC Digital LTD (Company No. 16595390) is registered in England & Wales. Our services are provided subject to UK law.

3) Eligibility & accounts

• Eligibility: You must be at least 18 and have capacity to contract.
• Account security: You are responsible for safeguarding your credentials and for activity under your account.
• Accurate information: Provide true, complete, and up-to-date details.

4) Use of the Service

• Subject to these Terms and applicable law, we grant a non-exclusive, non-transferable, revocable right to use the Service.
• Comply with documentation and any module-specific rules (e.g., VAT MTD, ITSA/SA100).
• You are responsible for the accuracy and legality of data you submit.

5) Services provided

• Recording and managing financial data.
• Secure connections to HMRC APIs to retrieve and submit tax data (with your authorisation).
• Payment processing via Stripe.
• AI-driven automation for reporting and compliance.

6) Plans, billing & trials

• Subscriptions: Individuals subscribe to file for themselves. Firms subscribe based on active client limits. Accountants invited by firms do not need separate subscriptions.
• Billing: Fees are shown before purchase, charged in GBP unless stated otherwise, and processed by Stripe. VAT applies where applicable.
• Trial: If offered, trials are time-limited and may restrict submissions. At trial end, billing begins unless you cancel.
• Renewal: Plans auto-renew until cancelled. Upgrades apply immediately (prorated); downgrades take effect next cycle.
• Refunds: We follow UK consumer law; no refunds for partial periods unless required by law.
• Cancellation: You may cancel anytime from Billing settings.

7) Plan limits, roles & seats

• Client limits (firms): Your plan defines a maximum number of active clients. Archiving clients frees capacity.
• Roles: Owner, Admin, Preparer, Reviewer, Billing, Read-only. Firms control per-client/module access.
• Seats: Firm-invited accountants/staff are free seats. You’re responsible for the actions of users you invite.

8) HMRC, MTD & filings

• The Service integrates with HMRC APIs for MTD (e.g., VAT returns, ITSA/SA100 schedules, obligations/liabilities) when you authorise it.
• You must use your own Government Gateway account. Agents (accountants) must only connect clients for whom they hold HMRC authorisation.
• You are responsible for reviewing entries, ensuring correctness, and timely submissions. We provide software tools and do not provide legal, accounting, or tax advice.
• Outages or changes at HMRC or other providers may affect feature availability.
• You may disconnect SmartC from HMRC at any time; tokens are stored securely and refreshed automatically while connected.

9) Data processing (DPA)

For firm accounts, to the extent we process personal data as a processor on your behalf, the Data Processing Addendum forms part of these Terms and sets out the subject matter, duration, nature and purpose of processing, categories of data subjects and personal data, and the obligations and rights of both parties. See also our sub-processors list and Privacy Policy.

10) Intellectual property

• The Service, software, design, and content are owned by SmartC Digital LTD or its licensors and protected by law.
• You retain rights in data you upload. You grant us a limited licence to host, process, and transmit such data to provide the Service.

11) Acceptable use

• No unlawful, infringing, or fraudulent activity.
• No reverse engineering, copying, or circumventing security/usage limits.
• No uploading malware or harmful content; respect others’ rights and privacy.

12) Third-party services

The Service may rely on third parties (e.g., HMRC, hosting, email, analytics, payments). Their terms and availability may apply. We aren’t responsible for interruptions caused by third-party changes, outages, or decisions.

13) Availability, support & changes

• We strive for high availability and will maintain/upgrade the Service as needed. Features may evolve.
• Support channels and response times vary by plan and region. See our Contact page.
• We may suspend access for maintenance, security, legal, or misuse reasons.

14) Disclaimers

The Service is provided “as is” and “as available”. To the fullest extent permitted by law, we disclaim all warranties, whether express or implied, including fitness for a particular purpose, merchantability, and non-infringement. We do not provide legal, accounting, or tax advice. We are not responsible for errors in data provided by users or HMRC.

15) Limitation of liability

To the maximum extent permitted by law, SmartC Digital LTD and its affiliates will not be liable for indirect, incidental, special, consequential, or exemplary damages, or for lost profits, revenues, data, or business opportunities. Our total liability for any claim relating to the Service is limited to the amounts paid by you to us for the Service in the 12 months preceding the event giving rise to liability.

16) Indemnity

You agree to defend, indemnify, and hold harmless SmartC Digital LTD from claims, damages, liabilities, and costs arising from your use of the Service, your data, or your breach of these Terms or applicable law.

17) Suspension & termination

• You may close your account or cancel your plan at any time.
• We may suspend or terminate for breach, misuse, non-payment, fraud/abuse, or legal/security reasons.
• Upon termination, your right to use the Service ends. We may retain certain records as required by law.

18) Governing law & disputes

These Terms are governed by the laws of England & Wales. Courts of England & Wales have exclusive jurisdiction, except that we may seek equitable relief in any jurisdiction.

19) Changes to these Terms

We may update these Terms from time to time. We’ll post the updated version with an effective date. If changes are material, we’ll take reasonable steps to notify you.

Effective date: 4 September 2025.

20) Contact

Questions about these Terms? Email legal@smartc.co.uk or visit our Contact page.