<script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js?client=ca-pub-6349671553210693" crossorigin="anonymous"></script>Making Tax Digital (MTD): What It Is and What It Means for UK Businesses
Making Tax Digital (MTD) is a major UK government initiative introduced by HM Revenue & Customs (HMRC) to modernise the tax system. Its aim is to make tax administration more efficient, reduce errors, and help businesses keep better records by using digital tools.
Since its launch, MTD has already affected VAT-registered businesses and is being extended to income tax. Understanding how it works is essential for sole traders, landlords, partnerships, and companies across the UK.
What Is Making Tax Digital?
Making Tax Digital requires taxpayers to:
Keep digital records of income and expenses.
Use compatible software to maintain those records.
Submit tax updates electronically to HMRC through that software.
Follow digital links between systems rather than manual copy-and-paste.
The goal is to replace paper records and manual tax returns with real-time digital reporting.
MTD for VAT
MTD for VAT became mandatory for most VAT-registered businesses in April 2022, regardless of turnover.
Affected businesses must:
Keep VAT records digitally.
Use MTD-compatible software to submit VAT returns.
Ensure data flows digitally from source records to submission.
This can be done through accounting software such as Xero, QuickBooks, Sage, or bridging software that links spreadsheets to HMRC’s systems.
MTD for Income Tax Self Assessment (MTD for ITSA)
MTD is being expanded to cover income tax for self-employed individuals and landlords.
Under MTD for ITSA, those within scope will need to:
Keep digital records of business or property income.
Send quarterly updates to HMRC.
Submit an End of Period Statement (EOPS) for each business.
Make a Final Declaration to replace the traditional Self Assessment tax return.
This represents a significant change from the current annual reporting system.
Who Will Be Affected?
MTD applies in stages:
VAT-registered businesses – already in scope.
Sole traders and landlords – based on income thresholds under the MTD for ITSA rollout.
Partnerships and companies may be brought in later.
Businesses below the threshold or with special circumstances may qualify for exemption, such as due to age, disability, or lack of digital access.
Benefits of MTD
While the changes require adjustment, MTD offers several potential advantages:
Fewer mistakes from manual calculations and re-keying.
Up-to-date tax estimates during the year.
Better financial visibility for business owners.
Simpler compliance over time.
Improved record keeping for audits and reviews.
For accountants and advisers, MTD also enables more real-time support for clients.
Challenges and Things to Prepare For
Some businesses may face initial difficulties, particularly if they currently rely on paper records or spreadsheets.
Key challenges include:
Choosing suitable software.
Learning new systems.
Keeping records up to date.
Managing quarterly reporting deadlines.
Early preparation is essential to avoid penalties once MTD becomes mandatory.
How Businesses Can Prepare
To get ready for Making Tax Digital, businesses should:
Review how records are currently kept.
Move to MTD-compatible accounting software if not already in use.
Ensure bank feeds and expense tracking are set up.
Speak to an accountant or tax adviser about compliance.
Train staff where necessary.
Sign up for HMRC’s pilot schemes if eligible.
Accountants can also register as agents to manage MTD submissions on behalf of clients.
Conclusion
Making Tax Digital represents one of the biggest changes to the UK tax system in decades. Although it requires new processes and technology, it also offers opportunities for better financial management and fewer errors.
Businesses that prepare early and embrace digital record keeping will be best placed to benefit from the transition, while avoiding compliance problems in the future.
Get MTD-Ready Today
If you want expert guidance, software support, or complete digital bookkeeping, we’re here to help.
SH’s Accounting & Bookkeeping Ltd
📞 07962270599
🌐www.shsbookkeeping.co.uk
crossorigin="anonymous"></script>
£25.00 per hour
Get in Touch
How Can I Help You Today?
I'm committed to understanding your business needs and starting a masterful consultancy. Please send me a message, and I'll reply as soon as possible.
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<script async src=\"https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js?client=ca-pub-6349671553210693\" crossorigin=\"anonymous\"></script>Making Tax Digital (MTD): What It Is and What It Means for UK Businesses
\n
Making Tax Digital (MTD) is a major UK government initiative introduced by HM Revenue & Customs (HMRC) to modernise the tax system. Its aim is to make tax administration more efficient, reduce errors, and help businesses keep better records by using digital tools.
\n
Since its launch, MTD has already affected VAT-registered businesses and is being extended to income tax. Understanding how it works is essential for sole traders, landlords, partnerships, and companies across the UK.
\n
What Is Making Tax Digital?
\n
Making Tax Digital requires taxpayers to:
\n
Keep digital records of income and expenses.
\n
Use compatible software to maintain those records.
\n
Submit tax updates electronically to HMRC through that software.
\n
Follow digital links between systems rather than manual copy-and-paste.
\n
The goal is to replace paper records and manual tax returns with real-time digital reporting.
\n
MTD for VAT
\n
MTD for VAT became mandatory for most VAT-registered businesses in April 2022, regardless of turnover.
\n
Affected businesses must:
\n
Keep VAT records digitally.
\n
Use MTD-compatible software to submit VAT returns.
\n
Ensure data flows digitally from source records to submission.
\n
This can be done through accounting software such as Xero, QuickBooks, Sage, or bridging software that links spreadsheets to HMRC’s systems.
\n
MTD for Income Tax Self Assessment (MTD for ITSA)
\n
MTD is being expanded to cover income tax for self-employed individuals and landlords.
\n
Under MTD for ITSA, those within scope will need to:
\n
Keep digital records of business or property income.
\n
Send quarterly updates to HMRC.
\n
Submit an End of Period Statement (EOPS) for each business.
\n
Make a Final Declaration to replace the traditional Self Assessment tax return.
\n
This represents a significant change from the current annual reporting system.
\n
Who Will Be Affected?
\n
MTD applies in stages:
\n
VAT-registered businesses – already in scope.
\n
Sole traders and landlords – based on income thresholds under the MTD for ITSA rollout.
\n
Partnerships and companies may be brought in later.
\n
Businesses below the threshold or with special circumstances may qualify for exemption, such as due to age, disability, or lack of digital access.
\n
Benefits of MTD
\n
While the changes require adjustment, MTD offers several potential advantages:
\n
Fewer mistakes from manual calculations and re-keying.
\n
Up-to-date tax estimates during the year.
\n
Better financial visibility for business owners.
\n
Simpler compliance over time.
\n
Improved record keeping for audits and reviews.
\n
For accountants and advisers, MTD also enables more real-time support for clients.
\n
Challenges and Things to Prepare For
\n
Some businesses may face initial difficulties, particularly if they currently rely on paper records or spreadsheets.
\n
Key challenges include:
\n
Choosing suitable software.
\n
Learning new systems.
\n
Keeping records up to date.
\n
Managing quarterly reporting deadlines.
\n
Early preparation is essential to avoid penalties once MTD becomes mandatory.
\n
How Businesses Can Prepare
\n
To get ready for Making Tax Digital, businesses should:
\n
Review how records are currently kept.
\n
Move to MTD-compatible accounting software if not already in use.
\n
Ensure bank feeds and expense tracking are set up.
\n
Speak to an accountant or tax adviser about compliance.
\n
Train staff where necessary.
\n
Sign up for HMRC’s pilot schemes if eligible.
\n
Accountants can also register as agents to manage MTD submissions on behalf of clients.
\n
Conclusion
\n
Making Tax Digital represents one of the biggest changes to the UK tax system in decades. Although it requires new processes and technology, it also offers opportunities for better financial management and fewer errors.
\n
Businesses that prepare early and embrace digital record keeping will be best placed to benefit from the transition, while avoiding compliance problems in the future.
\n
Get MTD-Ready Today
\n
If you want expert guidance, software support, or complete digital bookkeeping, we’re here to help.
\n
SH’s Accounting & Bookkeeping Ltd
\n
📞 07962270599
\n
🌐www.shsbookkeeping.co.uk
\n
crossorigin=\"anonymous\"></script>
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Our Approach
\n
We believe accounting should:
\n
✔ Be clear and easy to understand ✔ Help you reduce tax legally ✔ Improve your confidence in your numbers ✔ Support business growth
\n
We don’t just prepare accounts — we help you understand them.
\n
Who We Work With
\n
\n
Sole traders
\n
Partnerships
\n
Small limited companies
\n
Contractors
\n
Local service businesses
\n
\n
If you are looking for a reliable accountant in Shrewsbury who offers personalised service rather than a call-centre experience, we are here to help.
Staying organised is essential for running a successful business. Management accounts provide a structured view of your finances, helping you keep track of where your business stands at any point in time.
\n
Regular management reports help you:
\n
\n
Keep financial records accurate and up to date.
\n
Monitor income, expenses, and profitability in one place.
\n
Stay on top of unpaid customer invoices and supplier bills.
\n
Track cash flow and avoid unexpected financial pressures.
\n
Identify errors or missing transactions early.
\n
Prepare for VAT returns, year-end accounts, and tax obligations more efficiently.
\n
Set budgets and measure performance against your goals.
\n
\n
By maintaining organised financial information throughout the year, business owners can spend less time searching for paperwork and more time focusing on growing their business.
\n
At SH's Accounting & Bookkeeping Ltd, we help you create organised financial systems that can provide clarity and help you to make important decisions regarding your business.
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If you’re a small business owner in Shrewsbury, one of the most common questions is: how much should bookkeeping cost? The answer depends on your business size, complexity, and the level of support you need.
\n
Average Bookkeeping Costs in the UK
\n
\n
Sole traders: £50 – £150 per month
\n
Small businesses: £100 – £300 per month
\n
Larger or VAT-registered businesses: £250+ per month
\n
\n
What Affects the Cost?
\n
\n
Number of transactions
\n
VAT registration
\n
Payroll requirements
\n
Software used (e.g. Xero)
\n
Frequency (weekly vs monthly)
\n
\n
Is It Worth Paying for Bookkeeping?
\n
Absolutely. Poor bookkeeping can lead to:
\n
\n
HMRC penalties
\n
Missed tax-saving opportunities
\n
Cash flow problems
\n
\n
Fixed Monthly Packages
\n
At SHS Accounting & Bookkeeping Ltd, we offer transparent monthly pricing so you always know what you’re paying—no surprises.
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We refer to this automatically-collected information as “Browsing Information”.\n\nWe collect Browsing Information using the following technologies:\n\n– “Cookies” are data files that are placed on your device or computer and often include an anonymous unique identifier. For more information about cookies, and how to disable cookies, visit http://www.allaboutcookies.org.\n\n– “Log files” track actions occurring on the Site, and collect data including your IP address, browser type, Internet service provider, referring/exit pages, and date/time stamps.\n\n– “Web beacons”, “tags”, and “pixels” are electronic files used to record information about how you browse the Site.\n\nAdditionally when you make a purchase or attempt to make a purchase through the Site, we collect certain information from you, including your name, billing address, shipping address, payment information (including credit card numbers, email address, and phone number). We refer to this information as “Purchase Information”.\n\nWhen we talk about “Your Personal Information” in this Privacy Policy, we are talking both about Browsing Information and Purchase Information.\n\nHOW DO WE USE YOUR PERSONAL INFORMATION?\n\nWe use the Purchase Information that we collect generally to fulfill any orders placed through the Site (including processing your payment information, arranging for shipping, and providing you with invoices and/or order confirmations). Additionally, we use this Purchase Information to:\n\n– Communicate with you;\n\n– Screen our orders for potential risk or fraud; and\n\n– When in line with the preferences you have shared with us, provide you with information or advertising relating to our products or services.\n\nWe use the Browsing Information that we collect to help us screen for potential risk and fraud (in particular, your IP address), and more generally to improve and optimize our Site (for example, by generating analytics about how our customers browse and interact with the Site, and to assess the success of our marketing and advertising campaigns).\n\nSHARING YOUR PERSONAL INFORMATION\n\nWe may share Your Personal Information with third parties to help us use Your Personal Information, as described above. For example, we may use Google Analytics to help us understand how our customers use the Site — you can read more about how Google uses your Personal Information here: https://www.google.com/intl/en/policies/privacy. You can also opt-out of Google Analytics here: https://tools.google.com/dlpage/gaoptout.\n\nFinally, we may also share Your Personal Information to comply with applicable laws and regulations, to respond to a subpoena, search warrant or other lawful request for information we receive, or to otherwise protect our rights.\n\nBEHAVIOURAL ADVERTISING\n\nAs described above, we use Your Personal Information to provide you with targeted advertisements or marketing communications we believe may be of interest to you. For more information about how targeted advertising works, you can visit the Network Advertising Initiative’s (“NAI”) educational page at http://www.networkadvertising.org/understanding-online-advertising/how-does-it-work .\n\nYou can opt out of targeted advertising by using the links below:\n\n– Facebook: https://www.facebook.com/settings/?tab=ads\n\n– Google: https://www.google.com/settings/ads/anonymous \n\n– Bing: https://advertise.bingads.microsoft.com/en-us/resources/policies/personalized-ads \n\nAdditionally, you can opt out of some of these services by visiting the Digital Advertising Alliance’s opt-out portal at: http://optout.aboutads.info.\n\nDO NOT TRACK\nPlease note that we presently do not alter our Site’s data collection and use practices when we see a Do Not Track signal from your browser.\n\nYOUR RIGHTS\n\nIf you are a European resident, you have the right to access personal information we hold about you and to ask that your personal information be corrected, updated, or deleted. If you would like to exercise this right, please contact us through the contact information below.\n\nAdditionally, if you are a European resident we note that we are processing your information in order to fulfill contracts we might have with you (for example if you make an order through the Site), or otherwise to pursue our legitimate business interests listed above. Additionally, please note that your information may be transferred outside of Europe, including to Canada and the United States.\n\nDATA RETENTION\n\nWhen you place an order through the Site, we will maintain your Purchase Information for our records unless and until you ask us to delete this information.\n\nCHANGES\n\nWe may update this privacy policy from time to time in order to reflect, for example, changes to our practices or for other operational, legal or regulatory reasons.\n\nMINORS\nThe Site is not intended for individuals under the age of 18.\n\nCONTACT US\nFor more information about our privacy practices, if you have questions, or if you would like to make a complaint, please contact us by e‑mail at the email address provided in the Contact section of the Site","privacyPolicyExampleLastRevised":"Last Revised: 28 June 2022","refundsPolicyExample":"Subject to these terms, we offer refunds on the purchase of goods but not on the provision of services. Our returns period lasts for 14 days after you receive any item. If 14 days have gone by since delivery of your purchase, unfortunately we can’t offer you a refund.\n\nTo be eligible to return an item for a refund, it must be unused and in the same condition that you received it. It must also be in the original packaging. To complete your return, we require a receipt or proof of purchase.\n\nWhere items have been made or personalised for you, they are non-refundable unless defective. Please be sure to confirm all items prior to purchasing.\n\nIf you need to return an item, send us an email at our contact email address on this website and we will provide you with the address to return your items. Once your return is received and inspected, we will send you an email to notify you that we have received your returned item. We will also notify you of the approval or rejection of your refund and will process your refund within seven business days after the returned item is confirmed to be in reasonable condition.\n\nWhen you are returning items, you should consider using a trackable shipping service or purchasing shipping insurance. You will be responsible for paying for your own shipping costs for returning your item. Shipping costs are non-refundable. If you receive a refund, other than for a faulty item, the cost of return shipping will be deducted from your refund.","refundsPolicyExampleLastRevised":"Last Revised: 28 June 2022","refundsPolicyDefault":"Please contact us for our full Refunds & Returns Policy.","refundsPolicyDefaultLastRevised":"Last Revised: 30 August 2022","termsAndConditionsExample":"OVERVIEW\nThis website is operated by the party identified in the Contacts section of the website. Throughout the site, the terms “we”, “us” and “our” refers to them. We offer this website, including all information, tools and services available from this site to you, the user, conditioned upon your acceptance of all terms, conditions, policies and notices stated here.\n\nBy visiting our site and/ or purchasing items(s) or service(s) from us, you engage in our “Service” and agree to be bound by the following terms and conditions (“Terms of Service”, “Terms”), including those additional terms and conditions and policies referenced herein. These Terms of Service apply to all users of the site, including without limitation users who are browsers, vendors, customers, merchants, and/ or contributors of content.\n\nPlease read these Terms of Service carefully before accessing or using our website. By accessing or using any part of the site, you agree to be bound by these Terms of Service. If you do not agree to all the terms and conditions of this agreement, then you may not access the website or use any services. If these Terms of Service are considered an offer, acceptance is expressly limited to these Terms of Service.\n\nAny new features or tools which are added to the current store shall also be subject to the Terms of Service. You can review the most current version of the Terms of Service at any time on this page. We reserve the right to update, change or replace any part of these Terms of Service by posting updates and/or changes to our website. It is your responsibility to check this page periodically for changes. Your continued use of or access to the website following the posting of any changes constitutes acceptance of those changes.\n\nSECTION 1 – ONLINE STORE TERMS\nBy agreeing to these Terms of Service, you represent that you are at least the age of majority in your country, state or province of residence, or that you are the age of majority in your country, state or province of residence and you have given us your consent to allow any of your minor dependents to use this site.\n\nYou may not use our products for any illegal or unauthorized purpose nor may you, in the use of the Service, violate any laws in your jurisdiction (including but not limited to copyright laws).\n\nYou must not transmit any worms or viruses or any code of a destructive nature.\n\nA breach or violation of any of the Terms will result in an immediate termination of your Services.\n\nSECTION 2 – GENERAL CONDITIONS\nWe reserve the right to refuse service to anyone for any reason at any time.\n\nYou understand that your content (not including credit card information), may be transferred unencrypted and involve (a) transmissions over various networks; and (b) changes to conform and adapt to technical requirements of connecting networks or devices. Credit card information is always encrypted during transfer over networks.\n\nYou agree not to reproduce, duplicate, copy, sell, resell or exploit any portion of the Service, use of the Service, or access to the Service or any contact on the website through which the service is provided, without our express written permission. All of our content on our website including product images, trademarks, illustrations, designs, icons, photographs, artwork, images, and any video and/or audio materials are copyrights, trademarks, and other intellectual property owned, controlled, exclusively by us.\n\nThe headings used in this agreement are included for convenience only and will not limit or otherwise affect these Terms.\n\nSECTION 3 – ACCURACY, COMPLETENESS AND TIMELINESS OF INFORMATION\n\nWe are not responsible if information made available on this site is not accurate, complete or current. The material on this site is provided for general information only and should not be relied upon or used as the sole basis for making decisions without consulting primary, more accurate, more complete or more timely sources of information. Any reliance on the material on this site is at your own risk.\n\nThis site may contain certain historical information. Historical information, necessarily, is not current and is provided for your reference only. We reserve the right to modify the contents of this site at any time, but we have no obligation to update any information on our site. You agree that it is your responsibility to monitor changes to our site.\n\nSECTION 4 – MODIFICATIONS TO THE SERVICE AND PRICES\n\nPrices for our products are subject to change without notice.\n\nWe reserve the right at any time to modify or discontinue the Service (or any part or content thereof) without notice at any time.\n\nWe shall not be liable to you or to any third-party for any modification, price change, suspension or discontinuance of the Service.\n\nSECTION 5 – PRODUCTS OR SERVICES\n\nWe have made every effort to display information on our Products or Services as accurately as possible. We cannot guarantee that your computer monitor’s display of any color will be accurate.\n\nWe reserve the right, but are not obligated, to limit the sales of our products or Services to any person, geographic region or jurisdiction. We may exercise this right on a case-by-case basis. We reserve the right to limit the quantities of any products or services that we offer. All descriptions of products or product pricing are subject to change at any time without notice, at the sole discretion of us. We reserve the right to discontinue any product at any time. Any offer for any product or service made on this site is void where prohibited.\n\nWe do not warrant that the quality of any products, services, information, or other material purchased or obtained by you will meet your expectations, or that any errors in the Service will be corrected.\n\nSECTION 6 – ACCURACY OF BILLING AND ACCOUNT INFORMATION\n\nWe reserve the right to refuse any order you place with us. We may, in our sole discretion, limit or cancel quantities purchased per person, per household or per order. These restrictions may include orders placed by or under the same customer account, the same credit card, and/or orders that use the same billing and/or shipping address. In the event that we make a change to or cancel an order, we may attempt to notify you by contacting the e‑mail and/or billing address/phone number provided at the time the order was made. We reserve the right to limit or prohibit orders that, in our sole judgment, appear to be placed by dealers, resellers or distributors.\n\nYou agree to provide current, complete and accurate purchase and account information for all purchases made at our store. You agree to promptly update your account and other information, including your email address and credit card numbers and expiration dates, so that we can complete your transactions and contact you as needed.\n\nFor more detail, please review our Returns Policy.\n\nSECTION 7 – OPTIONAL TOOLS\nWe may provide you with access to third-party tools over which we neither monitor nor have any control nor input.\n\nYou acknowledge and agree that we provide access to such tools ”as is” and “as available” without any warranties, representations or conditions of any kind and without any endorsement. We shall have no liability whatsoever arising from or relating to your use of optional third-party tools.\n\nAny use by you of optional tools offered through the site is entirely at your own risk and discretion and you should ensure that you are familiar with and approve of the terms on which tools are provided by the relevant third-party provider(s).\n\nWe may also, in the future, offer new services and/or features through the website (including, the release of new tools and resources). Such new features and/or services shall also be subject to these Terms of Service.\n\nSECTION 8 – THIRD-PARTY LINKS\n\nCertain content, products and services available via our Service may include materials from third-parties.\n\nThird-party links on this site may direct you to third-party websites that are not affiliated with us. We are not responsible for examining or evaluating the content or accuracy and we do not warrant and will not have any liability or responsibility for any third-party materials or websites, or for any other materials, products, or services of third-parties.\n\nWe are not liable for any harm or damages related to the purchase or use of goods, services, resources, content, or any other transactions made in connection with any third-party websites. Please review carefully the third-party’s policies and practices and make sure you understand them before you engage in any transaction. Complaints, claims, concerns, or questions regarding third-party products should be directed to the third-party.\n\nSECTION 9 – USER COMMENTS, FEEDBACK AND OTHER SUBMISSIONS\n\nIf, at our request, you send certain specific submissions (for example contest entries) or without a request from us you send creative ideas, suggestions, proposals, plans, or other materials, whether online, by email, by postal mail, or otherwise (collectively, ‘comments’), you agree that we may, at any time, without restriction, edit, copy, publish, distribute, translate and otherwise use in any medium any comments that you forward to us. We are and shall be under no obligation (1) to maintain any comments in confidence; (2) to pay compensation for any comments; or (3) to respond to any comments.\n\nWe may, but have no obligation to, monitor, edit or remove content that we determine in our sole discretion are unlawful, offensive, threatening, libelous, defamatory, pornographic, obscene or otherwise objectionable or violates any party’s intellectual property or these Terms of Service.\nYou agree that your comments will not violate any right of any third-party, including copyright, trademark, privacy, personality or other personal or proprietary right. You further agree that your comments will not contain libelous or otherwise unlawful, abusive or obscene material, or contain any computer virus or other malware that could in any way affect the operation of the Service or any related website. You may not use a false e‑mail address, pretend to be someone other than yourself, or otherwise mislead us or third-parties as to the origin of any comments. You are solely responsible for any comments you make and their accuracy. We take no responsibility and assume no liability for any comments posted by you or any third-party.\n\nSECTION 10 – PERSONAL INFORMATION\n\nYour submission of personal information through the store is governed by our Privacy Policy.\n\nSECTION 11 – ERRORS, INACCURACIES AND OMISSIONS\n\nOccasionally there may be information on our site or in the Service that contains typographical errors, inaccuracies or omissions that may relate to product descriptions, pricing, promotions, offers, product shipping charges, transit times and availability. We reserve the right to correct any errors, inaccuracies or omissions, and to change or update information or cancel orders if any information in the Service or on any related website is inaccurate at any time without prior notice (including after you have submitted your order).\n\nWe undertake no obligation to update, amend or clarify information in the Service or on any related website, including without limitation, pricing information, except as required by law.\n\nSECTION 12 – PROHIBITED USES\n\nIn addition to other prohibitions as set forth in the Terms of Service, you are prohibited from using the site or its content: (a) for any unlawful purpose; (b) to solicit others to perform or participate in any unlawful acts; (c) to violate any international, federal, provincial or state regulations, rules, laws, or local ordinances; (d) to infringe upon or violate our intellectual property rights or the intellectual property rights of others; (e) to harass, abuse, insult, harm, defame, slander, disparage, intimidate, or discriminate based on gender, sexual orientation, religion, ethnicity, race, age, national origin, or disability; (f) to submit false or misleading information; (g) to upload or transmit viruses or any other type of malicious code that will or may be used in any way that will affect the functionality or operation of the Service or of any related website, other websites, or the Internet; (h) to collect or track the personal information of others; (i) to spam, phish, pharm, pretext, spider, crawl, or scrape; (j) for any obscene or immoral purpose; or (k) to interfere with or circumvent the security features of the Service or any related website, other websites, or the Internet. We reserve the right to terminate your use of the Service or any related website for violating any of the prohibited uses.\n\nSECTION 13 – DISCLAIMER OF WARRANTIES; LIMITATION OF LIABILITY\n\nWe do not guarantee, represent or warrant that your use of our service will be uninterrupted, timely, secure or error-free.\n\nWe do not warrant that the results that may be obtained from the use of the service will be accurate or reliable.\n\nYou agree that from time to time we may remove the service for indefinite periods of time or cancel the service at any time, without notice to you.\nYou expressly agree that your use of, or inability to use, the service is at your sole risk. The service and all products and services delivered to you through the service are (except as expressly stated by us) provided ‘as is’ and ‘as available’ for your use, without any representation, warranties or conditions of any kind, either express or implied, including all implied warranties or conditions of merchantability, merchantable quality, fitness for a particular purpose, durability, title, and non-infringement.\n\nIn no case shall We, our directors, officers, employees, affiliates, agents, contractors, interns, suppliers, service providers or licensors be liable for any injury, loss, claim, or any direct, indirect, incidental, punitive, special, or consequential damages of any kind, including, without limitation lost profits, lost revenue, lost savings, loss of data, replacement costs, or any similar damages, whether based in contract, tort (including negligence), strict liability or otherwise, arising from your use of any of the service or any products procured using the service, or for any other claim related in any way to your use of the service or any product, including, but not limited to, any errors or omissions in any content, or any loss or damage of any kind incurred as a result of the use of the service or any content (or product) posted, transmitted, or otherwise made available via the service, even if advised of their possibility. Because some countries, states or jurisdictions do not allow the exclusion or the limitation of liability for consequential or incidental damages, in such states or jurisdictions, our liability shall be limited to the maximum extent permitted by law.\n\nSECTION 14 – INDEMNIFICATION\n\nYou agree to indemnify, defend and hold Us harmless and any parent, subsidiaries, affiliates, partners, officers, directors, agents, contractors, licensors, service providers, subcontractors, suppliers, interns and employees, harmless from any claim or demand, including reasonable attorneys’ fees, made by any third-party due to or arising out of your breach of these Terms of Service or the documents they incorporate by reference, or your violation of any law or the rights of a third-party.\n\nSECTION 15 – SEVERABILITY\n\nIn the event that any provision of these Terms of Service is determined to be unlawful, void or unenforceable, such provision shall nonetheless be enforceable to the fullest extent permitted by applicable law, and the unenforceable portion shall be deemed to be severed from these Terms of Service, such determination shall not affect the validity and enforceability of any other remaining provisions.\n\nSECTION 16 – TERMINATION\n\nThe obligations and liabilities of the parties incurred prior to the termination date shall survive the termination of this agreement for all purposes.\n\nThese Terms of Service are effective unless and until terminated by us.\nIf in our sole judgment you fail, or we suspect that you have failed, to comply with any term or provision of these Terms of Service, we also may terminate this agreement at any time without notice and you will remain liable for all amounts due up to and including the date of termination; and/or accordingly may deny you access to our Services (or any part thereof).\n\nSECTION 17 – ENTIRE AGREEMENT\n\nThe failure of us to exercise or enforce any right or provision of these Terms of Service shall not constitute a waiver of such right or provision.\nThese Terms of Service and any policies or operating rules posted by us on this site or in respect to The Service constitutes the entire agreement and understanding between you and us and govern your use of the Service, superseding any prior or contemporaneous agreements, communications and proposals, whether oral or written, between you and us (including, but not limited to, any prior versions of the Terms of Service).\n\nAny ambiguities in the interpretation of these Terms of Service shall not be construed against Us.\n\nSECTION 18 – GOVERNING LAW\n\nThese Terms of Service and any separate agreements whereby we provide you Services shall be governed by and construed in accordance with the laws of the country, state or province in which We are incorporated.\n\nSECTION 19 – CHANGES TO TERMS OF SERVICE\n\nYou can review the most current version of the Terms of Service at any time at this page.\n\nWe reserve the right, at our sole discretion, to update, change or replace any part of these Terms of Service by posting updates and changes to our website. It is your responsibility to check our website periodically for changes. Your continued use of or access to our website or the Service following the posting of any changes to these Terms of Service constitutes acceptance of those changes.\n\nSECTION 20 – CONTACT INFORMATION\n\nQuestions about the Terms of Service should be sent to us at the email address in the Contacts section of our website and clearly marked in the title line: “Question about Terms of Service”.","termsAndConditionsExampleLastRevised":"Last Revised: 28 June 2022","termsAndConditionsDefault":"Please contact us for our full Terms & Conditions.","termsAndConditionsDefaultLastRevised":"Last Revised: 30 August 2022"};window.__PRELOAD_LOCALE__ = "en-gb";window.__PRELOAD_APP_CONTEXT__ = {"deviceType":"desktop","status":200,"original_path":"/services/mtd-made-easy/making-tax-digital-150615610","scrollElementId":"page-content","top_bar_banner_closed":false,"burgerMenuOpen":false};
