Terms & Conditions

Last updated: 6 February 2026

1. Introduction

These Terms & Conditions ("Terms") govern your use of the MTD Simple service ("Service"), operated by Sabia Solutions Ltd, a company registered in England and Wales, trading as MTD Simple.

By creating an account or using the Service, you agree to be bound by these Terms. If you do not agree, you must not use the Service.

2. Service Description

MTD Simple is a software service that helps self-employed individuals and sole traders comply with HM Revenue & Customs' (HMRC) Making Tax Digital for Income Tax Self Assessment (MTD ITSA) requirements. The Service enables you to:

  • Connect your HMRC account via secure OAuth 2.0 authorisation.
  • View your MTD obligations and deadlines.
  • Submit quarterly updates, End of Period Statements, and final declarations to HMRC.
  • View estimated tax calculations based on the data you provide.

MTD Simple is a software tool, not an accountancy or tax advisory service. We do not provide specific tax advice, either directly or via our AI assistant feature, and you should consult a qualified accountant or tax adviser if you need professional guidance.

3. Eligibility

To use the Service, you must:

  • Be at least 16 years of age (the minimum age for self-employment in the UK).
  • Be a UK taxpayer with a valid National Insurance number.
  • Have a valid HMRC Government Gateway account.
  • Be registered for Making Tax Digital for Income Tax Self Assessment, or intending to register.

4. Account Responsibilities

You are responsible for:

  • Maintaining the confidentiality of your account credentials.
  • All activity that occurs under your account.
  • Notifying us immediately at support@mtdsimple.io if you suspect unauthorised access to your account.
  • Ensuring your account information is accurate and up to date.

You must not share your account with others or create multiple accounts for the same person.

5. HMRC Authorisation

To use core features of the Service, you must grant MTD Simple authorisation to interact with HMRC on your behalf. By authorising MTD Simple:

  • You grant us permission to read your MTD obligations and submit tax data to HMRC using their official APIs.
  • You acknowledge that submissions made through MTD Simple are legally binding, as if you had submitted them directly to HMRC.
  • You may revoke this authorisation at any time through your MTD Simple account settings or directly via your HMRC Government Gateway account.

6. Data Accuracy

You are solely responsible for the accuracy and completeness of all financial data you enter into MTD Simple. This includes income figures, expense figures, and any other information submitted to HMRC through the Service.

MTD Simple does not verify the accuracy of your data. Any tax calculations displayed are estimates only and should not be relied upon as definitive tax liabilities. Your actual tax liability is determined by HMRC based on the data submitted.

7. Acceptable Use

You agree not to:

  • Use the Service for any unlawful purpose or to submit false or fraudulent information to HMRC.
  • Attempt to gain unauthorised access to our systems or other users' accounts.
  • Interfere with or disrupt the Service or its infrastructure.
  • Reverse-engineer, decompile, or otherwise attempt to extract the source code of the Service.
  • Use automated tools to scrape, crawl, or otherwise access the Service without our written permission.

8. Service Availability

We aim to keep MTD Simple available at all times but do not guarantee uninterrupted access. The Service may be temporarily unavailable due to maintenance, updates, or circumstances beyond our control, including HMRC API downtime.

We recommend submitting your quarterly updates well before the deadline to allow time for any technical issues.

9. Limitation of Liability

To the fullest extent permitted by law:

  • MTD Simple is provided "as is" without warranties of any kind, whether express or implied.
  • We are not liable for any penalties, interest, or other charges imposed by HMRC as a result of late, incorrect, or incomplete submissions, whether caused by errors in the Service, HMRC API issues, or otherwise.
  • We are not liable for any indirect, incidental, special, or consequential damages arising from your use of the Service.
  • Our total aggregate liability to you for any claims arising from or related to the Service shall not exceed the amount you have paid us in the 12 months preceding the claim.

Nothing in these Terms excludes or limits our liability for death or personal injury caused by our negligence, fraud, or any other liability that cannot be excluded under English law.

10. Intellectual Property

All intellectual property rights in the Service, including its design, code, and content, belong to Sabia Solutions Ltd. You are granted a limited, non-exclusive, non-transferable licence to use the Service for its intended purpose.

You retain ownership of all data you input into the Service. By using the Service, you grant us a licence to process your data solely for the purpose of providing the Service.

11. Termination

You may close your account at any time through your account settings or by contacting us at support@mtdsimple.io.

We may suspend or terminate your account if:

  • You breach these Terms.
  • We are required to do so by law or regulatory authority.
  • We reasonably believe your account is being used for fraudulent purposes.

Upon termination, your HMRC authorisation tokens will be deleted immediately. Tax submission data may be retained for up to 6 years in accordance with our Privacy Policy and HMRC record-keeping requirements.

12. Changes to These Terms

We may update these Terms from time to time. We will notify you of any material changes by email or by displaying a prominent notice within the Service at least 14 days before the changes take effect.

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

13. Governing Law

These Terms are governed by and construed in accordance with the laws of England and Wales. Any disputes arising from or in connection with these Terms shall be subject to the exclusive jurisdiction of the courts of England and Wales.

Scotland and Northern Ireland: MTD for Income Tax applies to taxpayers across the whole of the United Kingdom. However, certain tax rules and rates may differ in Scotland (Scottish Income Tax rates apply to Scottish taxpayers) and Northern Ireland. MTD Simple submits data to HMRC, which applies the correct regional tax rules automatically. These Terms are governed by English law, but this does not affect your statutory rights under the laws of Scotland or Northern Ireland.

14. Contact

If you have any questions about these Terms, please contact us at support@mtdsimple.io.