Terms & Conditions

Last updated: August 2026

These Terms and Conditions ("Terms") govern the use of the Making Tax Digital (MTD) compatible VAT software and related services (together, the "Software") provided by SEA&MEW ACCOUNTING LTD ("we", "our", "us") to businesses and individuals ("you", the "User"). By using the Software or engaging our services, you agree to be bound by these Terms.

1. The Software and Services

The Software enables VAT-registered businesses to maintain digital records and submit VAT Returns to HM Revenue & Customs (HMRC) in compliance with the Making Tax Digital for VAT programme. In particular, the Software:

• connects to HMRC's VAT (MTD) API using production credentials issued to us by HMRC as a recognised software developer;
• prepares, stores and digitally links VAT records as required by MTD regulations;
• transmits VAT Returns to HMRC and retrieves acknowledgements and receipts on your behalf;
• supports related services we provide, including VAT registration, return preparation and advisory work.

2. HMRC Production Credentials and API Use

Our access to HMRC's production environment is granted under HMRC's terms for software developers. You agree that:

• the Software will only be used for legitimate tax purposes in respect of VAT registrations you own or are duly authorised to act for;
• you will not attempt to misuse, disrupt, reverse-engineer or place undue load on HMRC's systems through the Software;
• we may suspend or terminate Software access if use of the Software breaches HMRC's terms, these Terms, or applicable law, or if HMRC withdraws or suspends our production credentials.

3. Your Responsibilities

You are responsible for:

• Accuracy of data — ensuring that all figures, records and information entered into or supplied for the Software are true, complete and accurate. The Software transmits data you provide; we do not independently verify underlying transactions;
• Timely submission — ensuring VAT Returns are submitted and payments made by HMRC deadlines. The Software provides deadline information, but ultimate responsibility for compliance rests with you;
• Credentials security — keeping your HMRC Government Gateway credentials, user IDs, passwords and any authorisation tokens confidential. You must notify us immediately if you suspect unauthorised access;
• Authorisation — ensuring appropriate agent authorisation (for example, via HMRC's agent services) is in place where we act on your behalf.

4. Submission to HMRC

When you instruct a VAT Return to be filed, the Software transmits the return to HMRC and relays HMRC's acknowledgement to you. Please note:

• a submission is only complete when HMRC issues an acceptance receipt, which we make available to you;
• HMRC's systems may reject returns for reasons outside our control (for example, duplicated submissions or HMRC outages);
• you remain responsible for the content of any return submitted to HMRC, including any penalties or interest arising from inaccurate or late submissions, except where directly caused by our proven negligence.

5. Availability and Support

We aim to make the Software available at all times but do not guarantee uninterrupted access. Availability may be affected by maintenance, HMRC API outages, or events beyond our reasonable control. Support is provided during our published office hours, and we will use reasonable endeavours to resolve issues promptly.

6. Fees and Payment

Fees for the Software and related services are agreed in writing before work begins, as set out in our proposal or engagement letter. Invoices are payable within 14 days unless otherwise agreed. We may suspend services where invoices remain unpaid.

7. Data Protection

We process personal data in connection with the Software in accordance with our Privacy Policy and UK data protection law. Digital VAT records are retained in line with HMRC record-keeping requirements.

8. Intellectual Property

All rights, title and interest in the Software, including its design, code and documentation, remain ours or our licensors'. You are granted a non-exclusive, non-transferable licence to use the Software for your internal business purposes for the duration of our engagement. You may not copy, modify, distribute or resell the Software.

9. Limitation of Liability

Nothing in these Terms excludes or limits liability for death or personal injury caused by negligence, fraud, or any liability which cannot be lawfully excluded. Subject to that:

• the Software is provided with reasonable skill and care, and we do not warrant that it will be error-free or meet every requirement of your business;
• we are not liable for indirect or consequential losses, loss of profit, or losses arising from HMRC decisions, penalties or interest, except where directly caused by our proven negligence;
• our total aggregate liability under these Terms is limited to the fees paid by you for the Software and services in the 12 months preceding the claim.

10. Termination

Either party may terminate our engagement in accordance with the notice provisions in the relevant engagement letter or proposal. On termination, you remain responsible for any outstanding VAT obligations, and we will cooperate reasonably with the handover of records and any replacement agent, subject to payment of outstanding fees.

11. Changes to These Terms

We may update these Terms from time to time, including where required by changes to HMRC's requirements or MTD regulations. Updated Terms will be published on this page, and continued use of the Software after publication constitutes acceptance.

12. Governing Law

These Terms are governed by the laws of England and Wales, and the courts of England and Wales have exclusive jurisdiction over any dispute arising from them.

13. Contact

Questions about these Terms should be directed to:

SEA&MEW ACCOUNTING LTD
Suite 112, Vision25 Electric Avenue, Enfield, EN3 7GD, United Kingdom
Email: it@seamew.net