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Terms and conditions of use


1.Introduction

1.1  These terms and conditions govern your use of our website.
1.2  By using our website, you accept these terms and conditions in full; accordingly, if you disagree with these terms and conditions or any part of these terms and conditions, you must not use our website.
1.3  If you register with our website, submit any material to our website or use any of our website services, we will ask you to expressly agree to these terms and conditions.
1.4  You must be at least 18 years of age to use our website; and by using our website or agreeing to these terms and conditions, you warrant and represent to us that you are at least 18 years of age.
1.5  Our website uses cookies; by using our website or agreeing to these terms and conditions, you consent to our use of cookies in accordance with the terms of our privacy and cookies policy.

2.  Copyright notice

2.1  Copyright (c) 2016 123 e-Filing Limited.
2.2  Subject to the express provisions of these terms and conditions:

(a)  we, together with our licensors, own and control all the copyright and other intellectual property rights in our website and the material on our website; and
(b)  all the copyright and other intellectual property rights in our website and the material on our website are reserved.

3.  Licence to use website

3.1  You may:

(a)  view pages from our website in a web browser;
(b)   download pages from our website for caching in a web browser;
(c)  print pages from our website;
(d)  stream audio and video files from our website; and
(e)  use [our website services by means of a web browser,
subject to the other provisions of these terms and conditions.

3.2  Except as expressly permitted by Section 3.1 or the other provisions of these terms and conditions, you must not download any material from our website or save any such material to your computer.
3.3  Except as expressly permitted by these terms and conditions, you must not edit or otherwise modify any material on our website.
3.5  Unless you own or control the relevant rights in the material, you must not:

(a)  republish material from our website (including republication on another website);
(b)  sell, rent or sub-license material from our website;
(c)  show any material from our website in public;
(d)  reproduce, duplicate, copy or otherwise exploit material from our website for a commercial purpose; or
(e)  redistribute material from our website.

3.  Notwithstanding Section 3.5, you may redistribute our newsletter in print and electronic form to any person.
3.7  We reserve the right to restrict access to areas of our website, or indeed our whole website, at our discretion; you must not circumvent or bypass, or attempt to circumvent or bypass, any access restriction measures on our website.

4.  Acceptable use

4.1  You must not:

(a)  use our website in any way or take any action that causes, or may cause, damage to the website or impairment of the performance, availability or accessibility of the website;
(b)  use our website in any way that is unlawful, illegal, fraudulent or harmful, or in connection with any unlawful, illegal, fraudulent or harmful purpose or activity;
(c)  use our website to copy, store, host, transmit, send, use, publish or distribute any material which consists of (or is linked to) any spyware, computer virus, Trojan horse, worm, keystroke logger, rootkit or other malicious computer software;
(d)  conduct any systematic or automated data collection activities (including without limitation scraping, data mining, data extraction and data harvesting) on or in relation to our website without our express written consent;
(e)  access or otherwise interact with our website using any robot, spider or other automated means;
(f)  violate the directives set out in the robots.txt file for our website; or
(g)  use data collected from our website for any direct marketing activity including without limitation email marketing, SMS marketing, telemarketing and direct mailing.

4.2   You must not use data collected from our website to contact individuals, companies or other persons or entities.
4.3  You must ensure that all the information you supply to us through our website, or in relation to our website, is true, accurate, current, complete and non-misleading.

5.  Registration and accounts

5.1  To be eligible for an account on our website under this Section 5, you must be at least 18 years of age
5.2 You may register for an account with our website by completing and submitting the account registration form on our website, and clicking on the verification link in the email that the website will send to you.
5.3 You must notify us in writing immediately if you become aware of any unauthorised use of your account.
5.4 You must not use any other person's account to access the website, unless you have that person's express permission to do so.

6. User IDs and passwords

6.1 If you register for an account with our website, we will provide you with a login details.
6.2 Your user ID must not be liable to mislead and must comply with the content rules set out in Section 9; you must not use your account or user ID for or in connection with the impersonation of any person.
6.3 You must keep your password confidential.
6.4 You must notify us in writing immediately if you become aware of any disclosure of your password.
6.5 You are responsible for any activity on our website arising out of any failure to keep your password confidential, and may be held liable for any losses arising out of such a failure.

7. Cancellation and suspension of account

7.1 We may:

(a) suspend your account;
(b) cancel your account; and/or
(c) edit your account details,
at any time in our sole discretion without notice or explanation.

7.2 You may cancel your account on our website [using your account control panel on the website].

8. Your content: licence

8.1 In these terms and conditions, "your content" means all works and materials (including without limitation text, graphics, images, audio material, video material, audio-visual material, scripts, software and files) that you submit to us or our website for storage or publication on, processing by, or transmission via, our website.
8.2 You grant to us a worldwide, irrevocable, non-exclusive, royalty-free licence to use, reproduce, store, adapt, publish, translate and distribute your content in any existing or future media / reproduce, store and publish your content on and in relation to this website and any successor website / reproduce, store and, with your specific consent, publish your content on and in relation to this website.
8.3 You grant to us the right to sub-license the rights licensed under Section 8.2.
8.4 [You grant to us the right to bring an action for infringement of the rights licensed under Section 8.2.]
8.5 You may edit your content to the extent permitted using the editing functionality made available on our website.
8.7 Without prejudice to our other rights under these terms and conditions, if you breach any provision of these terms and conditions in any way, or if we reasonably suspect that you have breached these terms and conditions in any way, we may delete, unpublish or edit any or all of your content.

9. Your content: rules

9.1 You warrant and represent that your content will comply with these terms and conditions.
9.2 Your content must not be illegal or unlawful, must not infringe any person's legal rights, and must not be capable of giving rise to legal action against any person (in each case in any jurisdiction and under any applicable law).
9.3 Your content, and the use of your content by us in accordance with these terms and conditions, must not:

(a) be libellous or maliciously false;
(b) be obscene or indecent;
(c) infringe any copyright, moral right, database right, trade mark right, design right, right in passing off, or other intellectual property right;
(d) infringe any right of confidence, right of privacy or right under data protection legislation;
(e) constitute negligent advice or contain any negligent statement;
(f) constitute an incitement to commit a crime, instructions for the commission of a crime or the promotion of criminal activity;
(g) be in contempt of any court, or in breach of any court order;
(h) be in breach of racial or religious hatred or discrimination legislation;
(i) be blasphemous;
(j) be in breach of official secrets legislation;
(k) be in breach of any contractual obligation owed to any person;
(l) depict violence, in an explicit, graphic or gratuitous manner;
(m) be pornographic[, lewd, suggestive or sexually explicit;
(n) be untrue, false, inaccurate or misleading;
(o) consist of or contain any instructions, advice or other information which may be acted upon and could, if acted upon, cause illness, injury or death, or any other loss or damage;
(p) constitute spam;
(q) be offensive, deceptive, fraudulent, threatening, abusive, harassing, anti-social, menacing, hateful, discriminatory or inflammatory; or
(r) cause annoyance, inconvenience or needless anxiety to any person.

10. Limited warranties

10.1 We do not warrant or represent:

(a) the completeness or accuracy of the information published on our website;
(b) that the material on the website is up to date; or
(c) that the website or any service on the website will remain available.

10.2 We reserve the right to discontinue or alter any or all of our website services, and to stop publishing our website, at any time in our sole discretion without notice or explanation; and save to the extent that these terms and conditions expressly provide otherwise, you will not be entitled to any compensation or other payment upon the discontinuance or alteration of any website services, or if we stop publishing the website.
10.3 To the maximum extent permitted by applicable law and subject to Section 11.1, we exclude all representations and warranties relating to the subject matter of these terms and conditions, our website and the use of our website.

11. Limitations and exclusions of liability

11.1 Nothing in these terms and conditions will:

(a) limit or exclude any liability for death or personal injury resulting from negligence;
(b) limit or exclude any liability for fraud or fraudulent misrepresentation;
(c) limit any liabilities in any way that is not permitted under applicable law; or
(d) exclude any liabilities that may not be excluded under applicable law.

11.2 The limitations and exclusions of liability set out in this Section 11 and elsewhere in these terms and conditions:

(a) are subject to Section 11.1; and
(b) govern all liabilities arising under these terms and conditions or relating to the subject matter of these terms and conditions, including liabilities arising in contract, in tort (including negligence) and for breach of statutory duty.

11.3 To the extent that our website and the information and services on our website are provided free of charge, we will not be liable for any loss or damage of any nature.
11.4 We will not be liable to you in respect of any losses arising out of any event or events beyond our reasonable control.
11.5 We will not be liable to you in respect of any business losses, including without limitation loss of or damage to profits, income, revenue, use, production, anticipated savings, business, contracts, commercial opportunities or goodwill.
11.6 We will not be liable to you in respect of any loss or corruption of any data, database or software.
11.7 We will not be liable to you in respect of any special, indirect or consequential loss or damage.
11.8 You accept that we have an interest in limiting the personal liability of our officers and employees and, having regard to that interest, you acknowledge that we are a limited liability entity; you agree that you will not bring any claim personally against our officers or employees in respect of any losses you suffer in connection with the website or these terms and conditions (this will not, of course, limit or exclude the liability of the limited liability entity itself for the acts and omissions of our officers and employees).

12. Breaches of these terms and conditions

12.1 Without prejudice to our other rights under these terms and conditions, if you breach these terms and conditions in any way, or if we reasonably suspect that you have breached these terms and conditions in any way, we may:

(a) send you one or more formal warnings;
(b) temporarily suspend your access to our website;
(c) permanently prohibit you from accessing our website;
(d) block computers using your IP address from accessing our website;
(e) contact any or all your internet service providers and request that they block your access to our website;
(f) commence legal action against you, whether for breach of contract or otherwise; and/or
(g) suspend or delete your account on our website.

12.2 Where we suspend or prohibit or block your access to our website or a part of our website, you must not take any action to circumvent such suspension or prohibition or blocking (including without limitation creating and/or using a different account).

13. Variation

13.1 We may revise these terms and conditions from time to time.
13.2 The revised terms and conditions will apply to the use of our website from the date of their publication on the website, and you hereby waive any right you may otherwise have to be notified of, or to consent to, revisions of the terms and conditions. / We will give you written notice of any revision of these terms and conditions, and the revised terms and conditions will apply to the use of our website from the date that we give you such notice; if you do not agree to the revised terms and conditions, you must stop using our website.
13.3 If you have given your express agreement to these terms and conditions, we will ask for your express agreement to any revision of these terms and conditions; and if you do not give your express agreement to the revised terms and conditions within such period as we may specify, we will disable or delete your account on the website, and you must stop using the website.

14. Assignment

14.1 You hereby agree that we may assign, transfer, sub-contract or otherwise deal with our rights and/or obligations under these terms and conditions.
14.2 You may not without our prior written consent assign, transfer, sub-contract or otherwise deal with any of your rights and/or obligations under these terms and conditions.

15. Severability

15.1 If a provision of these terms and conditions is determined by any court or other competent authority to be unlawful and/or unenforceable, the other provisions will continue in effect.
15.2 If any unlawful and/or unenforceable provision of these terms and conditions would be lawful or enforceable if part of it were deleted, that part will be deemed to be deleted, and the rest of the provision will continue in effect.

16. Third party rights

16.1 These terms and conditions are for our benefit and your benefit, and are not intended to benefit or be enforceable by any third party.
16.2 The exercise of the parties' rights under these terms and conditions is not subject to the consent of any third party.

17. Returns and Refunds Policy

17.1 Thank you for subscribing at 123 e-Filing Limited.
17.2 Please read this policy carefully. This is the Return and Refund Policy of 123 e-Filing Limited. Return and Refund Policy Template for 123 e-Filing Limited.

17.3 software products and services:

(a) We do not issue refunds for digital products once the order is confirmed. Our submission charge is based on software usage and we ask our users to make sure they have all information handy including their HMRC online account and relevant services for online submission before they pay for our submission charge.
(b) We recommend contacting us for assistance if you experience any issues receiving or downloading our products.

17.4 Contact us:

(a) If you have any questions about our Returns and Refunds Policy, please contact us: By email: info@123efiling.co.uk

18. Entire agreement

18.1 Subject to Section 11.1, these terms and conditions, together with [our privacy and cookies policy], constitute the entire agreement between you and us in relation to your use of our website and supersede all previous agreements between you and us in relation to your use of our website.

19. Law and jurisdiction

19.1 These terms and conditions shall be governed by and construed in accordance with English law.
19.2 Any disputes relating to these terms and conditions shall be subject to the exclusive jurisdiction of the courts of England.

20. SCHEDULE OF SERVICES (ASSISTED SERVICE CLIENTS)

This schedule should be read in conjunction with the standard terms and conditions.

Personal Tax, individuals, sole traders, couples and Partnerships

Recurring compliance work

1. We will review your self-assessment tax returns together with any supplementary pages required from the information and explanations that you provide to us. After our review points, you will do the required changes and submit your returns to HM Revenue & Customs (HMRC).

2. We will calculate your income tax, national insurance contributions (NIC) and any capital gains tax liabilities and tell you how much you should pay and when. Where instructed by you we will advise on the interest and penalty implications if tax or NIC is paid late. We will also check HMRC's calculation of your tax and NIC liabilities and initiate repayment claims if tax or NIC has been overpaid.

3. Other than as regards tax credits and universal credit (see below) we will advise you as to possible tax return related claims and elections arising from information supplied by you. Where instructed by you, we will make such claims and elections in the form and manner required by HMRC.

4. We will review PAYE notices of coding provided to us and advise accordingly.

Ad hoc and advisory work

5. Where you have instructed us to do so, we will also provide such other taxation ad hoc and advisory services as may be agreed between us from time to time. These may be the subject of a separate engagement letter at our option. Where appropriate we will discuss and agree an additional fee for such work when it is commissioned by you. Examples of such work include:

  • Advising on ad hoc transactions, preparing additional supplementary pages to your tax return and calculating any related liabilities;
  • Dealing with any enquiry opened into your tax return by HMRC;
  • Preparing any amended returns which may be required and corresponding with HMRC as necessary; and
  • Advising on the rules relating to and assisting with VAT registration.

6. Where specialist advice is required, on occasions we may need to seek this from or refer you to appropriate specialists.

Tax Credits

7. If we agree to advise you on tax credits and universal credit we will issue a separate letter or schedule to cover this area. Tax credits and universal credit are, in effect, a social security benefit. Your entitlement or otherwise will depend not only on your own circumstances but also those of your household and we would require all relevant information to advise in this regard.

Changes in the law or practice or in public policy

8. We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law or practice or in public policy or your circumstances.

9. We will accept no liability for losses arising from changes in the law (or the interpretation thereof) or practice or in public policy that are first published after the date on which the advice is given.

Your responsibilities

10. You are legally responsible for:

  1. Ensuring that your self-assessment tax returns are correct and complete;
  2. Filing any returns by the due date; and
  3. Making payment of tax on time.

Failure to do this may lead to penalties and/or interest.

Taxpayers who sign their returns cannot delegate this legal responsibility to others. You agree to check that returns that we have prepared for you are complete before you approve and sign them.

11. To enable us to carry out our work you agree:

  1. That all returns are to be made on the basis of full disclosure of all sources of income, charges, allowances and capital transactions;
  2. To provide all information necessary for dealing with your affairs: we will rely on the information and documents being true, correct and complete and will not audit the information or those documents;
  3. To authorise us to approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs; and
  4. To provide us with information in sufficient time for your tax return to be completed and submitted by the due date following the end of the tax year. In order that we can do this, we need to receive all relevant information by two weeks before the submission deadline. Where feasible we may agree to complete your return within a shorter period but may charge an additional fee for so doing.

12. You will keep us informed of material changes in your circumstances that could affect your tax liability. If you are unsure whether the change is material or not please let us know so that we can assess its significance.

13. You will forward to us HMRC statements of account, copies of notices of assessment, letters and other communications received from HMRC in time to enable us to deal with them as may be necessary within the statutory time limits. Although HMRC have the authority to communicate with us once they have been notified that we are acting on your behalf as your agent it is still essential that you let us have copies of any correspondence received because HMRC are not obliged to send us copies of all communications issued to you.

14. (a) [You are responsible for monitoring your monthly turnover to establish whether you are liable to register for VAT. If you do not understand what you need to do, please ask us. If you exceed the VAT registration threshold, and wish us to assist you in notifying HMRC of your liability to be VAT registered, we will be pleased to assist you in the VAT registration process. You should notify us of your instructions to assist in your VAT registration in good time to enable a VAT registration form to be submitted within the time limit of one month following the month in which you exceed the VAT registration threshold in force at that time. We will not be responsible if you fail to notify us in time and incur a late registration penalty as a result.]

(b) If you provide digital services to consumers in the EC you are responsible for either registering for VAT in that member state or registering for MOSS in the UK.

(c) You are responsible for employment taxes, pensions (including auto-enrolment) and the assessment of the tax status of your workers. If you do not understand what you need to consider or action you need to take, please ask us. We will not be in a position to assist you in complying with your responsibilities if we are not engaged to provide such a service. We are not responsible for any penalty that is incurred.

15. Our services as detailed above are subject to the limitations on our liability set out in our standard terms and conditions of Business. These are important provisions which you should read and consider carefully.

16. Money Laundering Regulations 2007 In accordance with the Proceeds of Crime Act and Money Laundering Regulations 2007 you agree to waive your right to confidentiality to the extent of any report made, document provided or information disclosed to the National Crime Agency (NCA).

You also acknowledge that we are required to report directly to the NCA without prior reference to you or your representatives if during the course of undertaking any assignment the person undertaking the role of Money Laundering Reporting Officer becomes suspicious of money laundering.

As with other professional services firms, we are required to identify our clients for the purposes of the UK anti-money laundering legislation. We may request from you, and retain, such information and documentation as we require for these purposes and/or make searches of appropriate databases. If we are not able to obtain satisfactory evidence of your identity, we will not be able to proceed with the engagement.

Copies of such records will be maintained by us for a period of at least five years after we cease to act for the business.

17. Limitation of liability

We will provide our services with reasonable care and skill. Our liability to you is limited to losses, damages, costs and expenses caused by our negligence or wilful default.

Exclusion of liability for loss caused by others

We will not be liable if such losses, penalties, surcharges, interest or additional tax liabilities are due to the acts or omissions of any other person or due to the provision to us of incomplete, misleading or false information or if they are due to a failure to act on our advice or a failure to provide us with relevant information.

Exclusion of liability in relation to circumstances beyond our control

We will not be liable to you for any delay or failure to perform our obligations under this engagement letter if the delay or failure is caused by circumstances outside our reasonable control.

Exclusion of liability relating to the discovery of fraud, etc.

We will not be responsible or liable for any loss, damage or expense incurred or sustained if information material to the service we are providing is withheld or concealed from us or wrongly misrepresented to us or from fraudulent acts, misrepresentation or wilful default on the part of any party to the transaction and their directors, officers, employees, agents or advisers.

This exclusion shall not apply where such misrepresentation, withholding or concealment is or should (in carrying out the procedures which we have agreed to perform with reasonable care and skill) have been evident to us without further enquiry.

Indemnity for unauthorised disclosure

You agree to indemnify us and our agents in respect of any claim (including any claim for negligence) arising out of any unauthorised disclosure of our advice and opinions, whether in writing or otherwise. This indemnity will extend to the cost of defending any such claim, including payment at our usual rates for the time that we spend in defending it.

Limitation of aggregate liability

Where the engagement letter specifies an aggregate limit of liability, then that sum shall be the maximum aggregate liability of this company, its partners/directors agents and employees to all persons to whom the engagement letter is addressed and also any other person that we have agreed with you may rely on our work. By signing the engagement letter, you agree that you have given proper consideration to this limit and accept that it is reasonable in all the circumstances. If you do not wish to accept it you should contact us to discuss it before signing the engagement letter.

You have agreed that you will not bring any claim of a kind that is included within the subject of the limit against any of our directors or employees; on a personal basis.

18. Limitation of Third Party Rights

The advice and information we provide to you as part of our service is for your sole use and not for any third party to whom you may communicate it unless we have expressly agreed in the engagement letter that a specified third party may rely on our work. We accept no responsibility to third parties, including any group company to whom the engagement letter is not addressed, for any advice, information or material produced as part of our work for you which you make available to them. It may not be used or relied upon for any other purpose or by any other person other than you without our prior written consent. A party to this agreement is the only person who has the right under the Contracts (Rights of Third Parties) Act 1999 to enforce any of its terms.

If our advice is disclosed to any third party (with or without our consent), then we accept no responsibility or liability to that third party for any consequences that may arise to them, should they rely on the advice.

If it is proposed that any documents or statement which refer to our name are to be circulated to third parties, please consult us before they are issued.

You and your spouse/partner

19. We shall advise you and your spouse [partner] on the basis that you are a family unit. You both agree that in all matters relating to your or your spouse's [partner's] tax and financial affairs, we may deal directly with either of you and we may discuss with either of you the tax liabilities and/or financial affairs of the other. If you wish to make any change to these arrangements at any time, please let us know.

In order for us to act for you as a couple in respect of a joint claim, you undertake that all instructions, information or explanations either of you gives us will be on behalf of both of you, unless you specifically tell us otherwise. Similarly, if one of you signs a document, it will be on behalf of you both unless you instruct us to the contrary. If a conflict of interest should arise between you in relation to any matter to do with your joint claim or entitlement, we reserve the right to cease acting for both of you, or to advise one or other of you to obtain independent advice.

21. Our details

20.1 This website is owned and operated by 123 e-Filing Limited.
20.2 We are registered in England and Wales under registration number 10252005, and our registered office is at 2 Clifton Road, Prestwich, Manchester, M25 3HQ.
20.3 Our principal place of business is at above address.
20.4 You can contact us by writing to the business address given above, by using our website contact form, by email to info@123efiling.co.uk

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