DRAFT — not yet legally binding. This template must be reviewed and completed by a qualified solicitor before Quarterly is offered to the public. Text in [brackets] must be filled in.

Terms of Service

Last updated: [DATE] · Operated by [YOUR LEGAL NAME / COMPANY], [ADDRESS], contact [CONTACT EMAIL].

These Terms govern your use of Quarterly (the “Service”), software that helps sole traders and landlords keep digital records and prepare and submit quarterly updates under HMRC’s Making Tax Digital (MTD) for Income Tax. By creating an account or using the Service you agree to these Terms. If you do not agree, do not use the Service.

1. What Quarterly is — and is not

• Quarterly is a record-keeping and submission tool. It helps you record income and expenses and send figures you have approved to HMRC.
• Quarterly is not an accountant, tax adviser, or financial adviser, and nothing in the Service is tax, accounting, legal, or financial advice.
• Category suggestions produced by automated/AI features are suggestions only. They may be incomplete or wrong. You must check and correct every figure and category before submitting.
• If you are unsure about your tax position, you should consult a qualified accountant or HMRC.

2. Your responsibilities

• You are solely responsible for the accuracy, completeness, and timeliness of the records and figures you submit to HMRC through the Service.
• You review and approve every figure. The Service does not submit anything to HMRC until you have confirmed the declaration and chosen to send it.
• When you submit, you are making the declaration to HMRC that the information is correct and complete to the best of your knowledge. That declaration and its consequences are yours, not ours.
• You are responsible for providing correct details (including your National Insurance number, UTR, and business information) and for keeping your own underlying records (such as receipts) as required by HMRC.
• You are responsible for meeting your own filing obligations and deadlines. The Service’s reminders and calendars are aids, not guarantees.
• You must keep your login credentials secure and not use the Service unlawfully.

3. HMRC connection

Submissions are made through HMRC’s APIs. Your use of that connection is also subject to HMRC’s own terms and availability. We are not responsible for HMRC systems, outages, or decisions, or for how HMRC processes what you submit.

4. No warranty

The Service is provided on an “as is” and “as available” basis. To the fullest extent permitted by law, we make no warranties that the Service will be uninterrupted, error-free, or fit for a particular purpose, or that automated suggestions will be accurate.

5. Limitation of liability

To the fullest extent permitted by law, and subject to the paragraph below, we are not liable for any tax, penalties, interest, surcharges, loss, or damage arising from: figures, categories, or information you entered, approved, or submitted; your failure to review figures; missed deadlines; or your reliance on automated suggestions. We are not liable for indirect or consequential loss, or loss of profit, data, or goodwill. Our total aggregate liability arising out of or in connection with the Service is limited to the greater of the fees you paid us in the [12] months before the claim or [£100].

Nothing in these Terms excludes or limits liability that cannot be excluded or limited by law, including liability for death or personal injury caused by negligence, for fraud, or for your statutory rights as a consumer.

6. Indemnity

You agree to indemnify us against claims, losses, and costs arising from your misuse of the Service, your breach of these Terms, or the inaccuracy of information you submitted.

7. Fees

[If and when Quarterly is a paid service, set out pricing, billing, renewals, and refunds here, consistent with the Consumer Rights Act 2015 and Consumer Contracts Regulations 2013.]

8. Suspension and termination

You may stop using the Service at any time. We may suspend or end access for breach of these Terms or where required by law. Your records remain subject to the Privacy Policy.

9. Changes

We may update these Terms. Material changes will be notified to you and continued use means acceptance.

10. Governing law

These Terms are governed by the laws of England and Wales, and the courts of England and Wales have jurisdiction, without affecting your statutory consumer rights.

11. Contact

Questions about these Terms: [CONTACT EMAIL].

See also our Privacy Policy. · Back to Quarterly