Terms of Service

1. Service Description

Duly Filed is a software service operated by Sidium Ventures Ltd (company number 16677216) that helps UK sole traders comply with HMRC's Making Tax Digital for Income Tax (MTD ITSA) requirements. The service allows you to record your self-employed income and expenses, calculates quarterly summaries, estimates your tax position, and facilitates submissions to HMRC via the MTD API.

Duly Filed is a software tool, not an accountancy firm. We do not provide accountancy, tax, or legal advice.

Scope of the service:

• Self-employment income only. Duly Filed only supports self-employment income reporting. If you have other sources of income (employment, property, dividends, etc.), you will need to report those separately using HMRC-compatible software.
• Cash basis accounting only. Duly Filed uses cash basis accounting, which records income when received and expenses when paid. If you need accruals accounting, you will need to use HMRC-compatible software.
• In-year quarterly updates only. Duly Filed supports quarterly updates during the tax year. It does not support Final Declaration (end-of-year) or End of Period Statements. You will need to submit your Final Declaration using HMRC-compatible software or HMRC's own service.
• Tax calculation disclaimer. Any tax calculation shown by HMRC is based only on information they have received about your income and expenses to date. This may change as HMRC receive further information about you during the tax year. Tax estimates shown by Duly Filed are based on the information you provide and assume a standard tax code (1257L). These estimates are for guidance only and should not be treated as financial advice.

2. Eligibility

To use Duly Filed you must be:

• At least 18 years old
• A UK resident
• Self-employed as a sole trader or have self-employment income
• Required or choosing to comply with MTD ITSA

By creating an account, you confirm you meet these criteria.

3. Pricing

The platform is free to use for recording income and expenses, viewing tax estimates, and exploring features. A fee applies only when you submit a quarterly filing to HMRC:

• Pay as you go: £18 per quarterly submission
• Annual pass: £60 per tax year, covering all four quarterly filings

Prices are inclusive of VAT where applicable. Pricing is subject to change with 30 days' notice to existing users. Any price changes will not affect filings already purchased under an annual pass.

4. HMRC Recognition

Duly Filed is currently in the process of obtaining formal HMRC recognition as an MTD-compatible software provider. We will not facilitate live HMRC submissions until this recognition is granted. We make no guarantee as to the timeline of recognition.

5. Your Responsibilities

You are responsible for:

• Ensuring the accuracy of the income and expense figures you enter
• Reviewing and confirming your monthly summaries before submission
• Meeting HMRC's submission deadlines
• Maintaining the security of your account credentials and Government Gateway login
• Keeping your own records for the period required by HMRC (typically five to six years)

Duly Filed provides tools to assist you with compliance, but you remain solely responsible for the accuracy of your tax submissions. We are not liable for errors resulting from incorrect data you have entered.

6. Your Data

You own the data you enter into Duly Filed. You may:

• Export your data at any time in machine-readable format (JSON) from your account settings
• Delete your account and all associated data at any time from your account settings

We recommend exporting your data before deleting your account, as deletion is permanent and cannot be reversed. For full details on how we handle your data, see our Privacy Policy.

7. Service Availability

We aim to provide continuous, reliable access to Duly Filed but do not guarantee 100% uptime. The service depends in part on third-party infrastructure and on HMRC's API availability, neither of which is within our control.

We will make reasonable efforts to notify you of planned maintenance. We are not liable for any loss arising from temporary unavailability of the service or of HMRC's systems.

8. Limitation of Liability

To the maximum extent permitted by law:

• Sidium Ventures Ltd shall not be liable for any indirect, incidental, special, or consequential loss arising from your use of the service, including but not limited to loss of revenue, penalties imposed by HMRC, or loss of data
• Our total aggregate liability to you shall not exceed the amount you have paid us in the 12 months prior to the event giving rise to the claim
• Nothing in these terms excludes or limits our liability for death or personal injury caused by negligence, fraud, or any other liability that cannot be excluded by law

9. Termination

You may delete your account at any time from within your account settings. Upon deletion, your data will be permanently removed in accordance with our Privacy Policy.

Per-submission fees are non-refundable once a filing has been submitted to HMRC. Unused submissions under an annual pass are non-refundable.

We reserve the right to suspend or terminate accounts that breach these terms, are used fraudulently, or are used in a way that could compromise the security of the platform or other users.

10. Changes to These Terms

We may update these terms from time to time. If we make material changes, we will notify you by email or through a notice on the platform at least 14 days before the changes take effect. Your continued use of the service after the effective date constitutes acceptance of the updated terms. If you do not agree with the changes, you may delete your account before the effective date.

11. Governing Law

These terms are governed by the laws of England and Wales. Any disputes shall be subject to the exclusive jurisdiction of the courts of England and Wales.

12. Contact

For any questions about these terms: contact@dulyfiled.co.uk

Sidium Ventures Ltd, company number 16677216.