Last updated: 23 June 2026 · Version 1.0
These Terms of Business (the "Terms") apply to the services provided by Basetax Limited to you, our client. Please read them carefully. Where we provide a specific accountancy or tax engagement, a separate engagement letter will describe the scope of that work; these Terms apply alongside it and, if there is any conflict, the engagement letter takes precedence for that engagement.
1. Who we are
Basetax Limited ("Basetax", "we", "us", "our") is a company registered in England and Wales under company number 09243228, with its registered office at 85 Tooting High Street, London, SW17 0SU. You can contact us on 0330 633 8888 or at kah@basetax.com. Our accountancy and tax work is carried out by, or under the supervision of, a practice supervised for a range of investment business activities and regulated for a range of accountancy and tax services by the Institute of Chartered Accountants in England and Wales (ICAEW).
2. These Terms and your engagement
These Terms, together with any applicable engagement letter, our Privacy Notice and the prices on our pricing page, form the agreement between us. By creating an account, instructing us, or using our software or services, you accept these Terms.
3. Our services
We provide: (a) online tax software for individuals and businesses, including Self Assessment, Making Tax Digital and bookkeeping tools; and (b) on our paid plans, accountancy and tax services delivered or supervised by our ICAEW-supervised practice. The services available to you depend on the plan you choose and the scope set out in any engagement letter. We will provide our services with reasonable skill and care and in accordance with applicable professional standards.
4. Period of engagement and your account
Our engagement begins when you accept these Terms or we begin work, and continues until completed or terminated. You must be 18 or over, provide accurate registration details, keep your login credentials secure, and you are responsible for activity carried out under your account.
5. Your responsibilities
- You are responsible for the completeness and accuracy of the information, figures and documents you provide to us or enter into the software.
- You remain responsible for your own tax affairs. You must review and approve any return or submission before it is sent to HMRC, and you confirm it is correct and complete when you do so.
- Where you use our software to self-file, you are responsible for meeting your own filing and payment deadlines.
- You must keep the records the law requires you to keep, and provide information to us promptly so that deadlines can be met.
- You authorise us to approach third parties (such as HMRC, banks or your previous adviser) for information we reasonably need, where you have asked us to act.
6. Our responsibilities and professional standards
We will observe the ethical and professional standards of the ICAEW. We will act in your best interests, subject to our legal and regulatory obligations (including those relating to the prevention of money laundering and tax evasion). We are not responsible for advising on matters outside the agreed scope of an engagement.
7. Software licence and acceptable use
We grant you a non-exclusive, non-transferable, revocable licence to use our software for your own tax and accounting purposes while your account is active. You must not misuse the service, attempt to gain unauthorised access, reverse-engineer it, resell it, or use it for unlawful or fraudulent purposes. The software is provided on an "as available" basis; while we aim for high availability, we do not guarantee uninterrupted access and may carry out maintenance.
8. Fees, VAT and payment
Our prices are shown on our pricing page and are exclusive of VAT unless stated otherwise. Pay-as-you-file charges apply per submission; Managed plans are billed as a recurring subscription. Any introductory rate applies only for the stated period, after which the standard rate applies.
We take card payments through Stripe and recurring payments by Direct Debit through GoCardless. By setting up a payment you authorise the relevant charges. Fees are due as stated at the point of purchase or in your engagement letter. We may suspend services or charge interest on overdue amounts at the statutory rate under the Late Payment of Commercial Debts (Interest) Act 1998 where that Act applies.
9. Anti-money laundering and identity verification
As an accountancy service provider we are required to comply with the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 and the Proceeds of Crime Act 2002. We are obliged to verify the identity of our clients and, where relevant, beneficial owners, and to keep records of that verification. We may use electronic identity-verification tools. We are required by law to report knowledge or suspicion of money laundering to the National Crime Agency and are prohibited from telling you ("tipping off") if we do so. We may be unable to act, or may have to cease acting, if we cannot complete the required checks.
10. Client money
We do not ordinarily hold client money. If we ever hold money on your behalf, it will be held in accordance with the ICAEW Clients' Money Regulations.
11. Confidentiality
We will keep your information confidential and use it only to provide our services, except where disclosure is required or permitted by law or regulation, or by our professional body in the course of a quality or regulatory review (those reviewers are themselves bound by confidentiality).
12. Data protection
We process personal data in accordance with the UK GDPR and the Data Protection Act 2018. Our Privacy Notice explains what we collect, how we use it, who we share it with and your rights. By using our services you acknowledge that notice.
13. Intellectual property
All intellectual property in our website, software, content and branding belongs to Basetax or our licensors. You retain ownership of the data and documents you provide; you grant us the rights needed to process them to deliver the services. You may export your data before or after your account is closed.
14. Conflicts of interest
We will tell you promptly if we become aware of a conflict of interest affecting our work for you and, where appropriate, take steps such as putting arrangements in place to protect your interests or ceasing to act.
15. Professional indemnity insurance
In accordance with the Provision of Services Regulations 2009 and ICAEW requirements, we hold professional indemnity insurance. The name and contact details of our insurer, and the territorial coverage of the policy, are available on request from our registered office.
16. Limitation of liability
Nothing in these Terms excludes or limits our liability for death or personal injury caused by our negligence, for fraud or fraudulent misrepresentation, or for any other liability that cannot lawfully be excluded or limited. Nothing affects your statutory rights as a consumer under the Consumer Rights Act 2015.
Subject to the above, and so far as permitted by law: we are not liable for losses arising from inaccurate, incomplete or late information supplied by you, or from your failure to act on our advice; we are not liable for indirect or consequential loss, or loss of profit, revenue, goodwill or anticipated savings; and our total liability arising out of or in connection with an engagement is limited to the amount stated in the relevant engagement letter or, where none is stated, to £500. For software-only use, our total liability is limited to the fees you paid for the software in the previous 12 months. Any claim must be brought within the period stated in your engagement letter or otherwise within the time allowed by law.
17. Commissions and other benefits
Where we receive a commission or other benefit for introducing you to a third party, we will tell you the amount and terms, and how it is dealt with, in accordance with our professional body's rules.
18. Electronic communication
We may communicate with you by email and through your online account. Internet communication is not completely secure; we are not liable for loss arising from interception, corruption or non-receipt, although we take reasonable precautions. Please let us know if you would prefer not to be contacted electronically.
19. Your right to cancel (consumers)
If you are a consumer and entered into this agreement at a distance (for example online), you have the right to cancel within 14 days of entering into it under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013, without giving a reason. If you asked us to begin the services during the cancellation period, you must pay for what we have provided up to the point you cancel. To cancel, contact us at kah@basetax.com. This right does not apply to digital content you have agreed to access immediately, or to completed services, to the extent allowed by those Regulations.
20. Termination
You may cancel or close your account at any time from within your account or by contacting us. Either party may end an engagement by reasonable written notice. We may suspend or end the services if you breach these Terms, if required by law or regulation, or if we are unable to complete required client checks. Fees properly incurred for work done or submissions made before termination remain payable and are non-refundable unless the law requires otherwise. On termination you may export your data.
21. Complaints
We aim to provide a high standard of service. If you are unhappy, please contact us at kah@basetax.com or 0330 633 8888 and we will try to resolve matters promptly. If we cannot resolve your complaint, you may be able to refer it to the ICAEW. We can provide details of the ICAEW complaints process on request.
22. Third parties
A person who is not a party to this agreement has no rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any of these Terms. Our work is carried out for you and our advice is for your use only; we accept no responsibility to any third party who relies on it.
23. Subcontractors
We may use carefully selected service providers and subcontractors to help deliver the services. We remain responsible to you for the services and require those providers to keep your information confidential and secure.
24. Events beyond our control
We are not liable for failure or delay caused by events beyond our reasonable control, including failures of communications networks or third-party services, HMRC system outages, or other force majeure events.
25. Changes to these Terms
We may update these Terms from time to time. We will post the current version here with the "last updated" date and, where changes are material, take reasonable steps to bring them to your attention. Continuing to use the services after a change means you accept the updated Terms.
26. Governing law and jurisdiction
These Terms and any dispute arising from them are governed by the law of England and Wales, and the courts of England and Wales have exclusive jurisdiction.
27. General
These Terms (with any engagement letter and our Privacy Notice) are the entire agreement between us about their subject matter. If any provision is found to be unenforceable, the rest remains in force. A failure to enforce a provision is not a waiver of it. You may not assign your rights without our consent.
Questions about these Terms? Contact us.