1) Introduction

These Terms and Conditions (“Terms”) govern your use of the SmartC software and services provided by SmartC Digital LTD (“SmartC”, “we”, “us”, “our”). By accessing or using SmartC, you agree to be bound by these Terms. If you do not agree, you must not use the service.

2) About Us

SmartC is operated by SmartC Digital LTD, a company registered in England and Wales. ICO Registration Number: ZB982564.

Registered office: Flat 1, Caine House, 6 Greycaine Road, Watford, England, WD24 7GP.

Contact email: support@smartc.co.uk | Website: https://smartc.co.uk

3) Eligibility & Accounts

• To use SmartC, you must be at least 18 years old and legally capable of entering into a binding contract.
• You are responsible for maintaining the confidentiality of your account credentials and ensuring that all information you provide is accurate and up to date.
• SmartC reserves the right to suspend or terminate accounts if eligibility requirements are not met.

4) Services Provided

SmartC provides Software-as-a-Service (SaaS) for accounting and tax management, including:

• Making Tax Digital (MTD) submissions for VAT and Income Tax Self Assessment;
• Recording income and expenses for self-employed individuals and landlords;
• Construction Industry Scheme (CIS) contractor and subcontractor management;
• Support for directors, including dividends and capital gains reporting;
• Secure integrations with HMRC APIs for obligations, submissions, and data retrieval.

We do not guarantee uninterrupted access to HMRC systems. Users remain responsible for ensuring accuracy and timely submission of tax information.

5) Plans, Billing & Trials

• Subscription fees are billed in advance via approved payment providers (e.g., Stripe, Payoneer).
• All fees are non-refundable except where required by law.
• Any free trial offered is at our discretion.
• Failure to pay may result in suspension of your account.

6) Plan Limits & Roles

Your subscription level may limit access to certain features. Role-based access controls (RBAC) apply within organisation accounts, ensuring employees or authorised users only access data relevant to their role.

7) HMRC & Filings

SmartC is HMRC recognised software. We comply with HMRC developer guidance, fraud prevention data requirements, and error handling specifications. However, SmartC does not guarantee HMRC acceptance of submissions, nor responsibility for HMRC system downtime. Users are responsible for the correctness of submitted data.

8) Data Protection & Processing

SmartC complies with the UK GDPR and the Data Protection Act 2018. We are registered with the Information Commissioner’s Office (ICO) under number ZB982564.

• All customer data is encrypted in transit (TLS 1.2+) and at rest (AES-256).
• Access controls ensure only authorised staff can process data.
• Customers can export or delete their data at any time if they switch providers.
• Data breach process: we will notify HMRC (SDSTeam@hmrc.gov.uk) and ICO within 72 hours if a breach occurs.
• Data is stored on AWS servers located in the UK (London Region).

9) Intellectual Property Rights

All intellectual property rights in SmartC, including software, code, trademarks, and branding, remain the exclusive property of SmartC Digital LTD. Users are granted a limited, non-exclusive, non-transferable licence to use the service in accordance with these Terms.

10) Acceptable Use

Users must not misuse SmartC, including but not limited to: attempting to access unauthorised data, disrupting services, reverse engineering, or using the service for fraudulent or illegal purposes. Breach of this clause may result in suspension.

11) Third-Party Services

SmartC integrates with third-party services (e.g., AWS, Microsoft, Stripe). We are not liable for their performance, availability, or terms. Users must also comply with any third-party terms applicable to their use.

12) Availability & Support

We aim to provide continuous availability of the SmartC service but do not guarantee uninterrupted access. Technical support is available during business hours via email at support@smartc.co.uk.

13) Security & Testing

SmartC undergoes penetration testing and internal audits in line with HMRC and ICO requirements. Fraud prevention headers are implemented in all HMRC API requests. Security vulnerabilities can be reported to security@smartc.co.uk.

14) Disclaimers

The service is provided “as is”. SmartC does not warrant that the software will be free of errors, meet all user requirements, or be uninterrupted. Regulatory changes may impact functionality.

15) Limitation of Liability

To the maximum extent permitted by law, SmartC Digital LTD shall not be liable for indirect, incidental, or consequential damages. Our total liability is limited to the subscription fees paid in the 12 months prior to the claim.

16) Indemnity

Users agree to indemnify and hold harmless SmartC Digital LTD against claims, damages, or expenses arising from their misuse of the service or breach of these Terms.

17) Suspension & Termination

We may suspend or terminate accounts if Terms are breached or if unlawful use is detected. Termination does not remove accrued obligations (e.g., outstanding fees).

18) Governing Law

These Terms are governed by the laws of England and Wales. Any disputes will be subject to the exclusive jurisdiction of the courts of England and Wales.

19) Changes to Terms

SmartC reserves the right to amend these Terms at any time. Users will be notified of material changes via email or in-app notices. Continued use of the service indicates acceptance of updated Terms.

20) Contact