Terms & Conditions

These terms apply when you use Smart Tax Digital, provided by Smart Tax Digital Ltd (company number [Companies House number], registered office [Registered office address]), headquartered in Exeter, United Kingdom.

By creating an account you agree to these terms and to our Privacy Policy. If you don’t agree, please don’t use the service.

• “We”, “us” — Smart Tax Digital Ltd.
• “You” — the person using Smart Tax Digital, and the business you use it for.
• “The service” — the Smart Tax Digital website, app and the support we provide.
• “Account owner” — the person whose tax affairs an account is for.
• “Invited accountant” — an accountant or bookkeeper an account owner has given access to.
• “Your records” — the transactions, invoices, customer details and other information you add to the service.

Smart Tax Digital is software for Making Tax Digital for Income Tax. It lets you keep digital records of self-employment and property income and expenses, send quarterly updates and your final declaration to HMRC, view HMRC’s tax calculations and HMRC Assist prompts, and create invoices and quotes.

Some features may be labelled as new or in development. We’ll only describe a feature as available once you can use it. The service is designed for current versions of the major web browsers; we can’t guarantee it works on every device or with every other system.

HMRC recognition: we will only describe Smart Tax Digital as HMRC-recognised software once HMRC has formally recognised it. We are not part of HMRC and are not endorsed by it.

• You must be 18 or over and use the service for your own tax affairs, or for someone who has invited you as their accountant.
• If you use the service for a business, you confirm you’re allowed to act for it.
• The information you give us must be accurate and kept up to date.
• Keep your sign-in details secure. You’re responsible for what happens in your account — unless it’s caused by our own failure — and should tell us straight away if you think someone else has accessed it.
• Each account is for one person. Don’t share your sign-in — invite an accountant through the Sharing page instead. As account owner, it’s up to you to choose who has access and to remove it when it’s no longer needed.
• We may ask you to confirm your identity or your authority to act for someone, where we need to for security or to meet our legal obligations.

You connect Smart Tax Digital to HMRC through HMRC’s own sign-in page. You choose what access to grant, and you can withdraw it at any time from your HMRC online account. We never see your Government Gateway password.

We only send data to HMRC when you ask us to — for example, when you press “Submit update to HMRC”. HMRC’s systems are outside our control: if HMRC is unavailable or rejects a submission, we’ll show you what HMRC told us, but we can’t guarantee when HMRC will accept it.

Saving figures in Smart Tax Digital doesn’t send them to HMRC. Something has only been submitted once the app shows HMRC’s confirmation — please check for it, and keep it.

The law requires us to send HMRC certain technical information about your device with every request. Our Privacy Policy explains what this includes.

You remain legally responsible for your tax affairs. Using Smart Tax Digital doesn’t by itself make you compliant. Your responsibilities include:

• checking that every figure is correct before you submit it — figures calculated from your bookkeeping are only as accurate as the transactions you record
• submitting quarterly updates and your final declaration by HMRC’s deadlines, and paying any tax due
• making sure your final declaration is true and complete. It replaces your Self Assessment tax return, and HMRC can charge penalties if it’s wrong
• reporting income this service doesn’t handle — such as employment, savings interest, dividends, pensions or capital gains — through HMRC or other software
• keeping your business records for at least 5 years after the 31 January deadline for each tax year, including your own copies (you can export reports as CSV)
• telling us about any mistake in your account that you think may affect its security or how the service works

You can type in records, or import transactions from a CSV file. Whatever you add must be accurate, for a lawful purpose, and yours to share. Don’t add anything containing malicious code.

We don’t check your figures for you. We may remove or block content that’s unlawful, harmful or puts the service at risk.

Smart Tax Digital is software, not an accountant. Tax estimates and calculations shown in the app come from HMRC. Category descriptions, tooltips and other guidance are general information to help you use the software and are not advice about your circumstances. If you’re unsure how to treat something, speak to a qualified accountant or tax adviser.

We can’t promise that using Smart Tax Digital will prevent mistakes, avoid penalties or mean HMRC accepts everything you send — that depends on the information you provide and on HMRC.

You can invite an accountant or bookkeeper to view or edit your bookkeeping, invoicing, properties and reports. You decide who to invite and what they can do, and you can suspend or remove their access at any time. A record of what they do in your account is available to you.

Invited accountants can never connect to HMRC, change your HMRC details, submit anything or make a declaration for you through Smart Tax Digital. If you’re invited as an accountant, you must only act within the permission the account owner has given you.

When you add customers and send invoices or quotes, you are responsible for that data and for having a lawful reason to hold it and email your customers. Don’t use the service to collect or share anyone’s personal data unlawfully. We process it only to provide these features on your instructions, and keep it confidential and secure as described in our Privacy Policy.

The Annual plan normally costs £60 a year. Under our founding offer (open until 5 April 2027) your first year costs £12 (including any VAT), paid through Square before you can use the dashboard. We’ll tell you the price before you pay. It isn’t a subscription and doesn’t renew automatically — before your year ends we’ll email you, and you only pay for another year if you choose to. If we introduce new charges in future, we’ll give you clear notice first and you won’t pay them unless you agree.

You must be allowed to use the card or payment method you pay with.

If you’re not happy, you can ask for a full refund within 14 days of paying, as long as you haven’t yet submitted anything to HMRC through the service. Email support@smarttaxdigital.com. This doesn’t affect your statutory rights.

We know your records contain confidential business and financial information. We only use it to provide the service, and only disclose it as described in our Privacy Policy — for example to HMRC when you ask us to, or where the law requires. Please look after your own information too, including your sign-in details.

We take reasonable technical and organisational steps to protect the service and your records — our Security page explains how. No online service can be guaranteed completely secure.

Keep the devices, email account and network you use to sign in secure. If you think your account or records have been compromised, email security@smarttaxdigital.com straight away. If we find a security incident affecting your account, we’ll act on it and tell you where the law requires.

You must not:

• use the service for anything unlawful, including fraud or submitting information to HMRC you know to be false
• submit or access tax information for anyone who hasn’t authorised you to, or pretend to be someone else
• try to access other users’ data, get around sign-in or access controls, or test, probe or attack the service’s security (report vulnerabilities to us instead)
• upload viruses or other harmful code
• use the service in a way that infringes someone else’s rights
• copy, scrape, resell or reverse-engineer the service, or overload it with automated requests

We may investigate suspected misuse and take proportionate action to protect the service and its users. Found a security issue? Email security@smarttaxdigital.com.

Smart Tax Digital relies on other organisations — HMRC, Google (for sign-in and our database), Square (for payment) and Resend (for email). Their own terms and privacy notices apply when you use them directly, such as HMRC’s sign-in page or Square’s payment form. If they change or become unavailable, parts of Smart Tax Digital may be affected. We remain responsible for the parts of the service we provide ourselves.

We work to keep Smart Tax Digital available and secure, but can’t promise it will always be uninterrupted — for example during maintenance or when HMRC’s services are down. We try to schedule planned maintenance to cause as little disruption as possible. Please don’t leave submissions until the last moment. We may improve or change features over time, including for security or legal reasons; if we remove something important you’ve paid for, we’ll give you notice.

Your records belong to you. You give us permission to store and process them only so we can provide the service. The Smart Tax Digital software, design and brand belong to us. We give you a personal, non-transferable right to use them for as long as your account is active, but you can’t copy them.

We’ll provide the service with reasonable care and skill. Nothing in these terms limits our liability for death or personal injury caused by our negligence, for fraud, or for anything else that can’t legally be limited. If you use the service as a consumer, your statutory rights are not affected.

Otherwise, unless our own breach or negligence caused it, we are not responsible for:

• penalties, interest or extra tax resulting from inaccurate information you entered, figures you submitted without checking, or submissions you didn’t make on time
• anything done in your account because your sign-in details weren’t kept safe
• delays or failures caused by HMRC’s systems or by events outside our reasonable control
• loss of business, profit or opportunity

Where you use Smart Tax Digital for your business, our total liability to you is limited to the greater of the fees you paid us in the 12 months before the claim or £100.

If you use Smart Tax Digital for your business and someone makes a claim against us because you used the service unlawfully, seriously broke these terms or infringed their rights, you agree to cover our reasonable losses from that claim — except to the extent we caused them. This doesn’t apply to consumers.

We’re not responsible for delays or failures caused by things we couldn’t reasonably prevent — such as major internet or power outages, failures at HMRC or our providers, widespread cyber attacks, natural disasters or government action. We’ll do what we reasonably can to limit the impact and restore the service. This doesn’t affect any refund or other right the law gives you.

You can stop using the service at any time, and can ask us to delete your account by emailing support@smarttaxdigital.com. Export any records you need to keep first — see our Privacy Policy.

We may suspend or close an account if it seriously breaks these terms, if we reasonably suspect fraud or unauthorised access, if it puts the security of the service or other users at risk, or if the law requires it. Where we can, we’ll tell you why first, give you the chance to put it right, and let you export your records.

If we ever stop providing Smart Tax Digital, we’ll give you reasonable notice and time to export your records, and meet any refund the law requires.

After an account closes, we may keep some information for longer where the law requires it or we need it to deal with a legal claim. The parts of these terms about liability, confidentiality and ownership continue to apply.

If something goes wrong, email support@smarttaxdigital.com with enough detail for us to find your account and understand the problem — but never your password. We’ll look into it fairly and try to put it right as quickly as we can. If we can’t resolve it, you keep every legal right to take it further. For privacy questions, email privacy@smarttaxdigital.com.

We’ll contact you at the email address on your account or through messages in the app, so please keep your email address up to date. To contact us, or to send us a formal notice, email support@smarttaxdigital.com.

We may update these terms when the service, the law or our business changes. We’ll change the date at the top and, for significant changes, tell you by email or in the app before they take effect. Changes never take away rights you’ve already gained. If you don’t agree with a change, you can stop using the service and close your account.

• These terms, together with our Privacy Policy, are the whole agreement between us about the service.
• If any part of these terms can’t be enforced, the rest still applies.
• If we don’t enforce a right straight away, we can still enforce it later.
• You can’t transfer your rights under these terms to someone else without our agreement. We may transfer ours, for example if our business is sold, and will tell you if that affects you.
• These terms don’t make us partners, agents or employees of each other.
• Nobody else has rights under these terms.
• These terms are written in English, and the English version applies.
• These terms are governed by the law of England and Wales, and disputes will be decided by its courts. If you’re a consumer living in Scotland or Northern Ireland, you can also bring proceedings in your local courts.

Smart Tax Digital Ltd, headquartered in Exeter, United Kingdom. Registered office: [Registered office address].

• Your account, these terms or a complaint: support@smarttaxdigital.com
• Your data and privacy: privacy@smarttaxdigital.com
• Security issues: security@smarttaxdigital.com