1.1 Record OS is a trading name of Count Ltd, a company incorporated in England and Wales (company number 16058953). You can contact us at info@record-os.com or by post at the address above.

1.2 Your Self Assessment tax return will be prepared and submitted to HMRC by TaxReady Limited, a company registered in England and Wales (company number 16039364), which is a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW) and registered with HMRC as a tax agent for Self Assessment.

1.3 Our respective roles are as follows:

1. Record OS provides the Self Assessment technology platform, collects your information, aids in the preparation of your tax return, and manages your account;
2. TaxReady Limited acts as your authorised agent for Self Assessment with HMRC, conducts identity verification and anti-money laundering checks, prepares and reviews your tax return, and submits your return to HMRC; and
3. Record OS and TaxReady Limited are each independent controllers of your personal data for their respective processing activities (see clause 10 for details).

1.4 By using the Service, you are entering into separate agreements with both Record OS and TaxReady Limited. This engagement letter and terms of business govern your relationship with Record OS. TaxReady Limited's engagement letter governs your relationship with TaxReady Limited for professional tax services.

2.1 We provide a Self Assessment tax return preparation and submission service (the "Service"). The Service includes:

1. a secure online platform for you to enter your tax information and upload supporting documents;
2. AI and OCR technology to extract data from your documents and aid in pre-filling your tax return;
3. preparation and review of your Self Assessment tax return based on the information you provide;
4. identification and recommendation of available claims, elections, deductions, and reliefs based on the information you provide, applying TaxReady Limited’s professional judgement;
5. submission of your approved tax return to HMRC; and
6. confirmation of submission and calculation of your tax liability.

2.2 The Service is limited to the services described above and all other services which we may offer are excluded. Examples of services which are excluded are:

1. advising on the extraction of cash/dividends from your personal service company if you have been treated as a deemed employee under the IR35/off-payroll working rules;
2. advising on whether you should change your business accounting year end to align with the tax year end and if so, helping you to make the transition;
3. advising on ad hoc transactions;
4. representation in HMRC enquiries or investigations;
5. preparing any amended returns which may be required and corresponding with HMRC as necessary;
6. advising on tax credits and Universal Credit;
7. assistance with HMRC debt, payment arrangements, or appeals;
8. preparation of business accounts or bookkeeping; or
9. Capital Gains Tax reporting and payment advice for the disposal of UK residential property.

3.1 Our Service uses artificial intelligence (AI) and optical character recognition (OCR) technology to extract data from documents you upload (such as P60s, bank statements, and invoices) and pre-fill your tax return.

3.2 You acknowledge and agree that:

1. the AI and OCR technology is an extraction tool only, it does not provide tax advice;
2. extracted data may contain errors and requires your verification;
3. you are responsible for reviewing all information and correcting any errors before approving your tax return; and
4. we are not liable for errors in your tax return that result from incorrect extraction if you approve the return without correcting those errors.

4.1 You are legally responsible for your tax return. This includes ensuring that your return is correct, complete, and submitted on time. We help you prepare and submit your return, but the legal responsibility remains with you.

4.2 You agree to:

1. provide accurate, complete, and truthful information about all sources of income, expenses, reliefs, and allowances;
2. upload clear, legible copies of supporting documents;
3. review your tax return carefully before approving it for submission;
4. respond promptly to any requests for additional information or clarification;
5. notify us of any changes to your circumstances that may affect your tax return;
6. keep your account credentials secure and not share them with others; and
7. pay any tax due to HMRC by the applicable deadline.

4.3 If you provide us with incomplete or inaccurate information, or fail to respond to our requests in a timely manner, we may be unable to prepare or submit your tax return on time. We are not responsible for any penalties or interest that result from delays caused by you.

4.4 You must keep records relevant to your tax affairs for the periods required by law (generally 5 years after the filing deadline for individuals without business income, or 6 years for those with business or rental income).

5.1 We are required by law to verify your identity and carry out anti-money laundering (AML) checks before we can act on your behalf. These checks are conducted through our third-party verification provider as part of the onboarding process and are reviewed by TaxReady Limited, who is the regulated party responsible for AML compliance.

5.2 You agree to provide any information or documentation we or TaxReady Limited reasonably request for identity verification and AML purposes.

5.3 TaxReady Limited has the right to decline to act for you, or to cease acting for you, if:

1. identity verification cannot be satisfactorily completed;
2. there are concerns about money laundering or other illegal activity;
3. there are other regulatory or professional reasons for declining or ceasing to act;
4. professional clearance is not obtained from a previous agent or adviser.

5.4 If TaxReady Limited declines or ceases to act for you, we will notify you. In such circumstances, we may be unable to complete or submit your tax return, and you may need to seek assistance elsewhere. We will refund any fees paid for services not yet provided, less any costs reasonably incurred.

6.1 If you have previously used an accountant or tax agent to act on your personal behalf or provide advice, you must provide us with their name, firm, and contact details.

6.2 TaxReady Limited is required by professional rules to contact your previous accountant or tax agent to request professional clearance before we can act for you. This is to ensure a smooth transition and to confirm there are no matters that would prevent us from accepting your instructions.

6.3 Our acceptance of you as a customer is conditional on satisfactory completion of professional clearance. If professional clearance is not obtained, we will not be able to act for you and will notify you accordingly.

6.4 If we are unable to act for you due to failure to obtain professional clearance, you will be entitled to a full refund of any fees paid.

7.1 The fee for the Service is displayed on our website and confirmed to you before you proceed. The current fee is £100 for Simple returns and £200 for Complex returns. The definitions of these terms are available from our website.

7.2 Payment is due at the point of filing your tax return. You will not be charged until your return is ready for submission and you have approved it.

7.3 All fees are inclusive of VAT where applicable.

7.4 We accept payment by credit card, debit card, and bank transfer. Payment is processed securely through our payment provider.

7.5 The fee covers the preparation and submission of one Self Assessment tax return for one tax year. Additional tax years or amended returns may be subject to additional fees.

8.1 Under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013, you have the right to cancel this contract within 14 days of entering into it, without giving any reason.

8.2 If you want us to begin work on your tax return immediately (before the 14-day cancellation period expires), you must expressly request this. By submitting your information for review, you are expressly requesting that we begin work on your tax return immediately. By doing so, or requesting immediate commencement, you acknowledge that:

1. you are waiving your right to cancel without charge once we have begun work; and
2. if you cancel after we have begun work, you will be required to pay for the services performed up to the date of cancellation.

8.3 To cancel, you must inform us by a clear statement, by email to info@record-os.com. We will acknowledge your cancellation within 5 business days.

8.4 If you cancel before we have begun work, we will refund any fees paid in full. If you cancel after we have begun work, we will refund the fees paid less a proportionate amount for the work already completed.

8.5 Once your tax return has been submitted to HMRC, no refund will be available as the Service has been fully performed.

9.1 Before we submit your tax return, we will provide you with your Self Assessment tax return and a summary for your review and approval. You must check this carefully. By approving your return, you confirm that the information is accurate and complete to the best of your knowledge.

9.2 Once you approve your return, TaxReady Limited will submit it to HMRC electronically on your behalf. You will receive confirmation of submission, including an HMRC submission receipt.

9.3 HMRC will calculate your tax liability based on your return. We will provide you with a summary of the tax due and the payment deadline. It is your responsibility to pay any tax due to HMRC by the deadline.

9.4 We are not responsible for any downtime, unavailability, or errors in HMRC systems. If HMRC systems are unavailable, we will submit your return as soon as reasonably practicable after systems are restored.

9.5 Record OS and TaxReady Limited will jointly handle post-submission queries relating to your tax return, including HMRC correspondence requiring action.

10.1 We take the protection of your personal data seriously. This clause summarises how we handle your data. Full details are in our Privacy Policy at https://www.record-os.com/privacy.

10.2 Record OS and TaxReady Limited are each independent controllers of your personal data under UK data protection law. This means each organisation is responsible for its own processing of your data in connection with the Service. Record OS processes your data for platform services, billing, and customer support. TaxReady Limited processes your data for professional tax services, AML compliance, and HMRC submissions. We share your data with TaxReady Limited to enable them to provide these services. Record OS is the primary contact point for data protection queries.

10.3 We collect the information you provide to us, including:

1. identity information (name, date of birth, National Insurance number, UTR);
2. contact information (address, email, phone number);
3. financial information (income, expenses, bank details); and
4. documents you upload (P60s, bank statements, invoices, etc.).

10.4 We use your data to provide the Service, verify your identity, comply with legal obligations, communicate with you, and improve our Service (using anonymised data).

10.5 We retain your data for as long as necessary to provide the Service and to comply with legal requirements. Tax records are retained for a minimum of 6 years from the end of the relevant tax year. Anti-money laundering records are retained for 5 years from the end of our relationship with you.

10.6 You have rights under data protection law, including the right to access, correct, or delete your data, and to object to certain processing. To exercise your rights, contact us at privacy@record-os.com.

11.1 We will provide the Service with reasonable care and skill. However, our liability to you is limited as set out in this clause.

11.2 To the maximum extent permitted by law, our total liability to you for any losses arising out of or in connection with the Service shall not exceed the fees you have paid to us for the Service giving rise to the claim.

11.3 We are not liable for:

1. any indirect, incidental, or consequential losses, including loss of profits, business opportunity, anticipated savings, goodwill, revenue, data or use of data (including corruption of data), or costs of procurement of substitute goods or services, whether foreseeable or not;
2. penalties, interest, or surcharges imposed by HMRC;
3. loss of tax reliefs or allowances;
4. errors in your tax return caused by information you provided that was incorrect or incomplete;
5. errors arising from AI or OCR extraction that you approved without correction;
6. delays caused by your failure to provide information or respond to our requests; or
7. downtime or unavailability of HMRC systems.

11.4 Nothing in these terms excludes or limits our liability for death or personal injury caused by our negligence, fraud or fraudulent misrepresentation, or any other liability that cannot be excluded or limited by law.

11.5 The limitations in this clause are fair and reasonable because: (a) this is a compliance service; (b) you retain legal responsibility for your tax return; (c) you have the opportunity to review and approve your return before submission; and (d) you can seek independent tax advice if you have complex affairs.

11.6 TaxReady Limited provides professional tax services to you as part of the Service under a separate engagement letter. TaxReady Limited’s liability to you for those professional services is governed by TaxReady Limited’s engagement letter and their professional obligations as a member of the ICAEW, and is not limited by these terms.

12.1 We are committed to providing a high-quality service. If you are not satisfied, contact us at info@record-os.com. We will acknowledge your complaint within 5 business days and aim to resolve it within 4 weeks.

12.2 If we cannot resolve your complaint to your satisfaction, you may be able to refer it to an alternative dispute resolution (ADR) provider. We will provide details of an appropriate ADR provider if we cannot resolve your complaint using our internal procedures.

12.3 For complaints relating to the professional services provided by TaxReady Limited, please refer to the complaints procedure in TaxReady Limited’s engagement letter.

13.1 We may update these terms from time to time. If we make material changes, we will notify you by email or through your account before the changes take effect.

13.2 Your continued use of the Service after changes take effect constitutes your acceptance of the updated terms. If you do not agree to the updated terms, you should stop using the Service.

14.1 These terms constitute the entire agreement between you and us regarding the Service.

14.2 If any part of these terms is found to be invalid or unenforceable, the remaining parts will continue in full force and effect.

14.3 Our failure to enforce any right under these terms does not waive that right.

14.4 You may not transfer your rights under these terms without our consent. We may transfer our rights and obligations to another organisation, provided this does not reduce your rights under these terms.

14.5 These terms are between you and us. No other person has any rights to enforce any of its terms.

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

15.1 By clicking "I Accept" or by using the Service, you confirm that:

1. you have read and understood this letter and the Terms of Business;
2. you agree to be bound by these terms;
3. you understand that TaxReady Limited will act as your authorised agent for Self Assessment with HMRC;
4. you acknowledge that Record OS and TaxReady Limited are each independent controllers of your personal data as described in clause 10;
5. you request that we begin work on your tax return immediately and acknowledge that this affects your cancellation rights as described in clause 8; and
6. the information you provide to us is accurate and complete.

1.1 TaxReady Limited is required to be honest in its dealings with HMRC and to take reasonable care to ensure that your return is correct. To enable them to do this, you are required to be honest with us and to provide all necessary information.

2.1 We will communicate with you primarily by email and through your account on our platform. Please ensure your contact details are kept up to date.

2.2 You acknowledge that electronic communication is not completely secure. We use reasonable security measures, but we cannot guarantee the security of information transmitted electronically.

2.3 It is important that you forward to us any correspondence you receive from HMRC relating to your tax affairs, even if HMRC has also sent a copy to your authorised agent.

3.1 All intellectual property rights in the platform, including software, design, and content, belong to Record OS or our licensors.

3.2 We grant you a limited, personal, non-transferable licence to access and use the platform for the purpose of receiving the Service. You may not copy, modify, distribute, or create derivative works from any part of our platform without our written permission.

4.1 We will keep your information confidential, except where:

1. disclosure is required or permitted by law or regulatory obligation;
2. disclosure is to HMRC or other tax authorities as necessary to provide the Service;
3. disclosure is to TaxReady Limited as necessary to provide the Service;
4. disclosure is to our professional advisors or service providers who are bound by confidentiality obligations; or
5. you have given us your consent.

5.1 We will not be liable for any failure or delay in providing the Service caused by circumstances beyond our reasonable control, including but not limited to acts of God, natural disasters, war, terrorism, strikes, government actions, failure of third-party systems (including HMRC), or internet or telecommunications failures.

6.1 You may terminate your use of the Service at any time by notifying us in writing. Your right to a refund is governed by clause 8 of the Engagement Letter.

6.2 We may terminate or suspend your access to the Service immediately if:

1. you breach these terms;
2. we are required to do so by law;
3. we reasonably believe you have provided false or misleading information;
4. TaxReady Limited declines or ceases to act for you;
5. you fail to pay fees when due;
6. professional clearance is not obtained.

6.3 On termination, you will remain liable for any fees due for services already provided. Clauses that by their nature should survive termination will continue in effect, including clauses relating to liability, data protection, confidentiality, and governing law.

7.1 As part of the Service, TaxReady Limited will apply professional judgement in preparing and reviewing your tax return, including identifying available claims, elections, deductions, and reliefs based on the information you provide.

7.2 Record OS provides the technology platform and does not itself provide professional tax advice. Any professional advice is provided by TaxReady Limited.

7.3 The Service is focused on Self Assessment tax return preparation and submission. If you have complex tax affairs or need advice on matters outside the scope of the Service (such as tax planning, inheritance tax, or the implications of particular transactions), you should seek independent professional advice from a qualified tax advisor.

7.4 TaxReady Limited’s professional advice is based on the information you provide. If you provide incomplete or inaccurate information, the advice and recommendations may not be appropriate for your circumstances.