Terms of Service

By accessing or using Regulas ("the Service"), you agree to be bound by these Terms of Service. If you do not agree, you may not use the Service. These terms constitute a legally binding agreement between you and Smart Path IT Ltd ("we", "our", "us").

Regulas is Making Tax Digital for Income Tax Self Assessment (MTD ITSA) software that enables you to:

• Connect to HMRC via OAuth 2.0 to authorise API access
• Record business income and expenses
• Submit quarterly updates to HMRC
• Manage end-of-year adjustments (BSAS)
• Submit final declarations (crystallisation)
• View tax calculations, obligations, and account balances
• Authorise an agent to act on your behalf

The Service connects to HMRC's official APIs. We are a recognised MTD ITSA software vendor, but we are not HMRC and do not provide tax advice.

3.1 Tax Responsibility

The submission of quarterly updates and final declarations is your legal obligation. While Regulas facilitates these submissions, you are responsible for ensuring your data is accurate, your deadlines are met, and your tax affairs are in order.

3.2 HMRC Availability

HMRC APIs may experience downtime, rate limiting, or maintenance. We display HMRC status information where possible but cannot guarantee continuous HMRC availability.

3.3 Calculation Accuracy

Tax calculations displayed in Regulas are retrieved directly from HMRC and are estimates until a final declaration is submitted. We display HMRC's figures "as is".

• You must provide a valid email address and create a secure password
• You must be at least 16 years old to create an account
• You are responsible for maintaining the security of your account credentials
• You must not share your account or allow unauthorised access
• You must notify us immediately of any suspected unauthorised access

4.1 Agent Accounts

If you register as an agent, you confirm that you are authorised to act on behalf of your clients and hold a valid HMRC agent reference. You must obtain your clients' consent before accessing their tax data through Regulas.

When you connect your HMRC account, you are authorising Regulas to access HMRC APIs on your behalf using the OAuth 2.0 authorisation code grant. This grants us permission to:

• Read your business details, obligations, and tax calculations
• Submit quarterly updates, annual adjustments, and final declarations
• Read your Self Assessment account balance and transaction history

You can revoke this authorisation at any time through your HMRC online account or via Settings in Regulas.

You agree not to:

• Use the Service for any unlawful purpose or submit false information to HMRC
• Attempt to gain unauthorised access to other users' accounts or data
• Interfere with or disrupt the Service's infrastructure
• Reverse-engineer, decompile, or extract the source code
• Use automated scripts, bots, or crawlers against the Service
• Exceed reasonable API usage rates

We may suspend or terminate your account if:

• You breach these Terms of Service
• We detect fraudulent or suspicious activity
• You fail to pay applicable subscription fees
• Required by law or regulatory action

You may delete your account at any time. Upon deletion, we will remove your personal data in accordance with our Privacy Policy, subject to legal retention requirements.

• Free tier: 1 business, 100 transactions/month
• Starter (£5.99/month): 2 businesses, 500 transactions/month, receipt scanning
• Professional (£12.99/month): 5 businesses, 5,000 transactions/month, priority support
• Enterprise (£29.99/month): 50 businesses, 50,000 transactions/month, agent portal

Prices may change with 30 days' written notice. You may cancel at any time; access continues until the end of the current billing period.

• We are not liable for any penalties, interest, or fines imposed by HMRC — whether caused by software errors, HMRC API downtime, or user data entry mistakes
• Our total liability is limited to the fees you paid in the 12 months preceding the claim
• We are not liable for indirect, consequential, or incidental damages

All content, code, design, and branding of Regulas is owned by Smart Path IT Ltd or its licensors. Data you enter into Regulas remains your property. We claim no ownership over your financial data, tax records, or personal information.

We may update these Terms from time to time. Material changes will be communicated via email or in-app notification at least 14 days before they take effect. Continued use constitutes acceptance of the updated terms.

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.