Terms of Service

Background

(A) suiteSheets has developed software that is available to subscribers via the internet to facilitate the digital submission of income tax data to HMRC in compliance with Making Tax Digital for Income Tax (MTD).

(B) The Customer wishes to use the Software and the Service.

(C) suiteSheets has agreed to provide, and the Customer has agreed to use and pay for, the Service subject to these Terms of Service.

1. Interpretation

1.1 The following definitions apply throughout these Terms:

"suiteSheets", "we", "us", "our" means suiteSheets, a trading name of a partnership registered in Scotland, operating the service available at app.suitesheets.co.uk and www.suitesheets.co.uk.

"Customer", "you", "your" means the individual who registers for and uses the Service.

"Authorised User" means the Customer and any individual they explicitly permit to access the Service under their account.

"Business Day" means any day other than a Saturday, Sunday, or a public holiday in Scotland.

"Customer Data" means all data inputted, created, or submitted by the Customer or an Authorised User when using the Service, including all figures and information transmitted to HMRC.

"Documentation" means any user guidance, help content, or instructional material made available by suiteSheets via the Service or the suiteSheets website from time to time.

"Effective Date" means the date on which suiteSheets receives the Subscription Fee in cleared funds.

"HMRC" means HM Revenue and Customs.

"HMRC API" means the application programming interface operated by HMRC through which MTD submissions are transmitted.

"MTD" means Making Tax Digital for Income Tax as introduced and administered by HMRC.

"Quarterly Update" means a periodic digital submission of income and expense figures required under MTD.

"Final Declaration" means the annual declaration required to confirm a taxpayer's final income tax position for a tax year under MTD, available as a separate purchasable add-on to the Subscription as described in clause 7.7.

"Service" means the suiteSheets MTD bridging software application, including all features, submission tools, templates, and associated functionality made available during the Subscription Period.

"Software" means the online software application provided by suiteSheets as part of the Service.

"Spreadsheet" means any digital file (including Microsoft Excel or Google Sheets format) used by the Customer to maintain financial records and upload to the Service.

"Subscription" means the annual licence purchased by the Customer to access the Service.

"Subscription Fee" means the fee payable by the Customer for the Subscription, as stated at the point of purchase.

"Subscription Period" means the period commencing on the Effective Date and covering all four Quarterly Update submission windows for the relevant tax year. Because HMRC allows one month after each quarter end to submit, the final submission window for a tax year ending 5 April falls on 7 May. The Subscription Period therefore runs until 7 May following the end of the relevant tax year, or such other date as HMRC may prescribe for the fourth quarterly submission deadline.

"Virus" means any malicious code, software, or item that could impair, damage, or otherwise adversely affect the operation of any computer system, network, or software application.

1.2 References to "writing" or "written" include email. Clause headings are for convenience only and do not affect interpretation. The word "including" means "including without limitation" throughout these Terms.

2. Subscription and licence

2.1 Subject to payment of the Subscription Fee in accordance with clause 7, suiteSheets grants the Customer a non-exclusive, non-transferable, non-sublicensable personal licence to access and use the Service during the Subscription Period for the Customer's own income tax submission purposes only.

2.2 The Customer undertakes that:

• each Authorised User will keep their login credentials secure and confidential and will not share them with any unauthorised person;
• the Customer will use all reasonable steps to prevent unauthorised access to the Service and will notify suiteSheets promptly at contact@suitesheets.co.uk if any unauthorised access is discovered or suspected;
• the Customer will use the Service only in connection with their own self-employment or property income obligations under MTD.

2.3 The Customer must not:

• attempt to copy, modify, distribute, frame, republish, download, transmit, or create derivative works from any part of the Software or Documentation, except where permitted by applicable law that cannot be excluded by agreement;
• attempt to reverse-engineer, decompile, disassemble, or otherwise reduce the Software to a human-readable form;
• access the Service for the purpose of building a competing product or service;
• make the Service available to any third party or use it to submit data on behalf of another person;
• assign, sublicense, sell, transfer, or otherwise exploit the Service or Subscription for commercial purposes;
• introduce or permit the introduction of any Virus into suiteSheets' systems or the HMRC API;
• create a duplicate account for an NI number or HMRC identifier already registered on an existing active account without prior written permission from suiteSheets.

2.4 The Service is for personal use in connection with the Customer's own tax obligations. It is not available for use by tax agents or accountants to file on behalf of clients. A separate service for agents and accountants may be made available in future, at which point separate terms will apply.

2.5 The Service is intended for UK-based subscribers only.

2.6 If an account remains unpaid for more than three months from registration, suiteSheets reserves the right to delete that account and all associated data without further notice.

2.7 If a Subscription is not renewed within twelve months of its expiry date, suiteSheets reserves the right to delete the account and all associated data.

3. The Service

3.1 suiteSheets shall, during the Subscription Period, provide the Service and make the Documentation available to the Customer in accordance with these Terms.

3.2 suiteSheets will use commercially reasonable efforts to make the Service available 24 hours a day, 7 days a week, except during scheduled or emergency maintenance. We will try to minimise downtime and notify the Customer in advance of planned maintenance where possible, but cannot guarantee advance notice in all circumstances.

3.3 suiteSheets provides guidance and support via the suiteSheets website and by email to contact@suitesheets.co.uk. We will endeavour to respond during normal Business Hours. Telephone support is not provided. Support is not available between 25 December and 1 January inclusive unless otherwise notified.

3.4 suiteSheets warrants that it holds and will maintain all licences, consents, and permissions required to provide the Service, including HMRC recognition as a Making Tax Digital software provider.

4. Customer obligations and responsibilities

4.1 Accuracy of figures submitted

The Customer has sole responsibility for the legality, accuracy, and completeness of all Customer Data. suiteSheets transmits to HMRC the figures you provide. It does not verify, validate, audit, or independently check those figures against any external source.

The Customer must ensure that:

• all figures entered into the Spreadsheet and submitted through the Service accurately reflect the Customer's actual income and expenses for the relevant period;
• the figures in the Spreadsheet are derived from, and are consistent with, the Customer's underlying transaction records for that period;
• the Spreadsheet is digitally linked to the Customer's original records without manual retyping or copying and pasting at any stage in the chain;
• the Customer reviews all figures displayed in suiteSheets before confirming each submission and is satisfied that those figures are correct;
• the income type, business name, and NI number or HMRC identifier associated with each submission are accurate.

Any error in the figures submitted that results in an incorrect or non-compliant submission to HMRC is the Customer's responsibility. suiteSheets accepts no liability for any penalty, surcharge, interest, or other consequence arising from inaccurate Customer Data.

4.2 Meeting submission deadlines

HMRC imposes specific deadlines for Quarterly Updates and the Final Declaration under MTD. It is the Customer's responsibility to know and meet those deadlines. suiteSheets may display deadline information within the Service as a convenience but does not guarantee its accuracy. The Customer must verify their own obligations directly with HMRC.

suiteSheets accepts no liability for penalties, surcharges, interest, or other consequences arising from late, missed, or rejected submissions.

4.3 Responsibility to submit by alternative means if the Service is unavailable

A current list of HMRC-recognised MTD-compatible software is available at gov.uk/guidance/find-software-thats-compatible-with-making-tax-digital-for-income-tax. The Customer is responsible for identifying an alternative method before a deadline situation arises.

4.4 HMRC authorisation

To submit data to HMRC through the Service, the Customer must authorise suiteSheets to connect to their HMRC account via the Government Gateway. This authorisation lasts up to 18 months, after which the Customer must re-authorise. It is the Customer's responsibility to ensure their HMRC authorisation remains active. suiteSheets accepts no liability for failed submissions caused by an expired HMRC authorisation.

4.5 Record-keeping

suiteSheets is not a record-keeping service. The Customer must maintain their own complete financial records in accordance with HMRC's requirements. HMRC currently requires these records to be kept for at least 5 years from the submission deadline of the relevant tax year.

The Customer is responsible for downloading and retaining copies of all submission receipts provided by suiteSheets.

4.6 Compliance with law

The Customer is at all times responsible for their own legal, tax, and compliance obligations. The Customer is responsible for ensuring they are registered for MTD with HMRC, that their record-keeping meets HMRC's digital requirements, and that the full digital link chain from their transaction records to the Service is maintained.

suiteSheets is not a professional adviser. Nothing within the Service, Documentation, or any communication from suiteSheets constitutes tax, legal, financial, or accounting advice.

4.7 Account information and security

The Customer is responsible for keeping their account information up to date and for maintaining the security of their login credentials. The Customer is responsible for all activity that takes place under their account.

5. Obligations of suiteSheets

5.1 suiteSheets undertakes that the Service will be performed substantially in accordance with the Documentation and with reasonable skill and care.

5.2 The undertaking in clause 5.1 does not apply to any non-conformance caused by the Customer's use of the Service contrary to the Documentation. Where the Service does not conform, suiteSheets will use commercially reasonable efforts to correct any such non-conformance promptly.

5.3 suiteSheets does not warrant that the Service will be uninterrupted or entirely error-free. The Customer should notify suiteSheets at contact@suitesheets.co.uk if they experience difficulty accessing the Service.

5.4 suiteSheets carries out backups in the ordinary course of business. However, the Customer is responsible for maintaining their own backups of Customer Data. In the event of loss or damage to Customer Data held by suiteSheets, our liability is limited to taking reasonable steps to attempt recovery from available backups.

6. Customer Data and data protection

6.1 The Customer retains ownership of all Customer Data. By using the Service, the Customer grants suiteSheets a limited licence to process, store, transmit, and back up Customer Data solely for the purposes of providing the Service, improving it, communicating with the Customer, and complying with legal obligations.

6.2 suiteSheets will handle personal data in accordance with its Privacy and Data Protection Policy at www.suitesheets.co.uk/privacy and in compliance with the UK GDPR and the Data Protection Act 2018.

6.3 Each party will comply with all applicable data protection and privacy laws in connection with their use of the Service.

7. Charges and payment

7.1 Access to the Service is priced per income source per tax year, as follows:

• First income source: £20 - covers all four Quarterly Update submission windows for that income source for the tax year.
• Each additional income source: £10 - covers all four Quarterly Update submission windows for that income source for the same tax year.

An income source means a distinct business or property income stream as registered with HMRC and returned when suiteSheets retrieves the Customer's business details via the HMRC API following authorisation. For example, a Customer with one self-employment business and one property income source would pay £20 for the first and £10 for the second, a total of £30 for the tax year. The fee for each income source is the same regardless of when during the tax year it is added - no pro-rata reduction is made for quarters already submitted elsewhere or not yet due. All amounts are in pounds sterling. suiteSheets is not currently VAT registered and no VAT is charged. Should suiteSheets become VAT registered in future, the Customer will be notified and the applicable VAT treatment will be reflected in fees at the time of purchase.

7.2 The Subscription Period for each income source commences on the date payment for that source is received in cleared funds and runs until 7 May following the end of the relevant tax year (or such other date as HMRC prescribes for the Q4 submission deadline). Subscriptions do not renew automatically. Where a Customer has used a different MTD-compatible provider for some Quarterly Updates for a given income source and wishes to use suiteSheets for the remaining submissions in the same tax year, the full fee for that income source is payable. The Subscription resets with each tax year.

7.3 Payment is processed via Stripe. The Customer authorises suiteSheets to charge the payment method provided at the time of purchase. suiteSheets does not store payment card details.

7.4 Until the fee for a given income source has been received in cleared funds, the Customer will not be able to make submissions to HMRC for that income source. The Customer may have access to limited functionality, such as viewing their HMRC obligations, prior to payment.

7.5 Fees are non-refundable once any Quarterly Update has been made to HMRC for the relevant income source. This applies regardless of how many of the four Quarterly Updates have been used. If the Customer has paid for an income source but has not yet made any submission to HMRC for that source, they may request a full refund within 14 days of payment by contacting contact@suitesheets.co.uk. No refund will be issued after that 14-day window where no submissions have been made, or at any point where one or more submissions have been made for that income source.

7.6 suiteSheets reserves the right to change the fees set out in clause 7.1 or any add-on fee. Any price change will be communicated to the Customer no less than 30 days before it takes effect for a new tax year.

8. Intellectual property

8.1 All intellectual property rights in the Service, the Software, and the Documentation are owned by or licensed to suiteSheets. These Terms do not grant the Customer any rights other than the right to use the Service in accordance with these Terms during the Subscription Period.

8.2 suiteSheets confirms that it has all rights necessary to grant the licences described in these Terms.

8.3 Nothing in these Terms limits or excludes the liability of the Customer for any infringement or misappropriation of suiteSheets' intellectual property rights.

9. Confidentiality

9.1 Each party may have access to confidential information belonging to the other. Both parties agree to take reasonable steps to protect the other party's confidential information from unauthorised access or use, and to use such information only for the purposes of using or providing the Service.

9.2 On termination or expiry of the Subscription Period, each party will, on request, confirm in writing that it has deleted or returned the other's confidential information, save where retention is required by law or for reasonable liability management purposes.

10. Indemnity

10.1 The Customer shall indemnify suiteSheets against all claims, losses, costs, and expenses (including reasonable legal costs) arising out of or in connection with the Customer's use of the Service, the Customer Data, or any breach of these Terms.

10.2 suiteSheets shall indemnify the Customer against any claim that the Customer's use of the Service in accordance with these Terms infringes the intellectual property rights of any third party, provided that the Customer notifies suiteSheets promptly, does not make any admission without suiteSheets' prior written consent, and allows suiteSheets to conduct the defence.

10.3 In the event of an intellectual property claim, suiteSheets may, at its option, procure the right for the Customer to continue using the Service, modify the Service, or terminate the Subscription with a pro-rata refund.

11. Limitation of liability

11.1 The Customer assumes sole responsibility for the results obtained from the use of the Service, including all submissions made to HMRC.

11.2 All warranties, representations, and conditions implied by statute or common law are excluded to the fullest extent permitted by applicable law.

11.3 The Customer acknowledges that the Software and Service are tools to assist with the digital transmission of income tax data to HMRC and that the Customer at all times remains solely responsible for meeting their MTD and other compliance obligations. suiteSheets is not responsible for any late filing, penalty, surcharge, or interest arising from the Customer's use of or inability to access the Service.

11.4 Nothing in these Terms excludes or limits suiteSheets' liability for:

• death or personal injury caused by suiteSheets' negligence; or
• fraud or fraudulent misrepresentation.

11.5 Subject to clauses 11.1 to 11.4, and to the fullest extent permitted by law:

• suiteSheets shall not be liable for any loss of income, profit, business, data, tax penalties, interest, surcharges, or any other indirect or consequential loss;
• suiteSheets shall not be liable for any failure caused by circumstances outside its reasonable control, including HMRC API downtime or third-party failures;
• suiteSheets shall not be liable for submissions that are late or rejected because the Customer's HMRC authorisation had expired;
• suiteSheets shall not be liable for any loss arising from the Customer's failure to use an alternative submission method when the Service was unavailable;
• suiteSheets' total aggregate liability shall not exceed the Subscription Fee paid by the Customer for the Subscription Period in which the relevant event occurred.

12. Term and termination

12.1 The Subscription Period commences on the Effective Date and continues until 7 May following the end of the relevant tax year unless terminated earlier. The Subscription does not automatically renew.

12.2 Either party may terminate the Subscription with immediate effect by written notice if the other party fails to pay any amount due and remains in default for 15 or more days after written notice, or commits a material breach and fails to remedy it within 15 days of written notice.

12.3 suiteSheets reserves the right to suspend or disable access without notice where it reasonably suspects fraudulent or unlawful use of the account.

12.4 On termination or expiry:

• all licences terminate immediately and the Customer must cease all use of the Service;
• the Customer will no longer have access to Customer Data - the Customer is responsible for downloading all submission receipts before expiry or termination;
• suiteSheets may delete Customer Data, save for records retained for legal compliance purposes;
• where the Customer terminates due to a material breach by suiteSheets, the Customer shall be entitled to a pro-rata refund of the unused Subscription Fee;
• any accrued rights or liabilities at the date of termination are not affected.

13. Force majeure

Neither party shall be in breach of these Terms where failure or delay arises from events beyond its reasonable control. Where such circumstances persist for 30 days or more, either party may terminate by giving 15 days' written notice.

14. Changes to these Terms

suiteSheets reserves the right to update these Terms from time to time and will provide no less than 14 days' notice before any material change takes effect. Continued use of the Service after that date constitutes acceptance. If the Customer does not agree, they should contact contact@suitesheets.co.uk.

15. Waiver

A waiver of any right or remedy is only effective if given in writing and does not constitute a waiver of any subsequent breach. A failure or delay in exercising any right does not amount to a waiver.

16. Severance

If any provision is found to be invalid or unenforceable, it shall be deemed deleted without affecting the validity of the remaining Terms. suiteSheets may substitute a replacement provision that achieves the same commercial intention.

17. Entire agreement

These Terms, together with the suiteSheets Privacy and Data Protection Policy and Cookie Policies, constitute the entire agreement between suiteSheets and the Customer in relation to the Service and supersede all prior agreements and understandings.

18. Assignment

18.1 The Customer may not assign or transfer any of their rights or obligations under these Terms without the prior written consent of suiteSheets.

18.2 suiteSheets may assign or transfer its rights or obligations at any time, provided any such transfer does not materially reduce the Service provided to the Customer.

19. Notices

19.1 Notices from the Customer to suiteSheets must be sent by email to contact@suitesheets.co.uk.

19.2 Notices from suiteSheets to the Customer will be sent to the email address provided during registration. It is the Customer's responsibility to keep their contact email address current.

20. Governing law and jurisdiction

These Terms and any dispute or claim arising out of or in connection with them shall be governed by and interpreted in accordance with the law of Scotland. Each party irrevocably agrees that the Scottish courts shall have exclusive jurisdiction to settle any such dispute or claim.

Nothing in this clause 20 affects the statutory rights of a consumer. If you are a consumer resident in England, Wales, or Northern Ireland, you may bring a claim in the courts of the part of the United Kingdom in which you live, and the choice of Scottish law and jurisdiction does not prevent you from relying on any mandatory consumer protection laws that apply in your place of residence. Nothing in these Terms excludes, restricts, or modifies any right or remedy you have under the Consumer Rights Act 2015 or any other applicable consumer protection legislation that cannot be excluded or limited by agreement.