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Terms of Service – aligned.tax

Last updated: 22nd October 2026

These Terms of Service ("Terms") govern access to and use of the aligned.tax platform ("Service") operated by Aligned Logic Ltd ("Company", "we", "our", "us"), a company registered in England and Wales (Company Number: 17081706) with its registered address at 167-169 Great Portland Street, 5th Floor, London, W1W 5PF.

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.

1. About the Service

aligned.tax is a software platform that enables users to prepare financial summaries and transmit financial information to HMRC under the Making Tax Digital ("MTD") framework.

The Service provides tools including:

The Service is software infrastructure only and does not provide professional tax, accounting, or financial advice.

2. Eligibility and Authority

To use the Service you must:

If you use the Service on behalf of another person or organisation, you confirm you have authority to do so and that you have obtained all necessary consents.

3. Nature of the Service

The Service provides tools that transform user-provided financial data into formats compatible with HMRC systems.

The Company:

Users remain responsible for their own tax compliance.

4. No Tax or Accounting Advice

Nothing within the Service constitutes tax advice, accounting advice, or financial advice.

Any calculations, summaries, or suggestions generated by the Service, including AI-generated categorisations and recommendations, are provided for informational purposes only.

Users should seek professional advice where appropriate.

5. HMRC Authorisation

When connecting your HMRC account to the Service, you authorise the platform to interact with HMRC systems using the permissions granted via HMRC's OAuth authorisation process.

This may include:

You may revoke this authorisation at any time through HMRC or by disconnecting your integration within the Service.

The Company will only use HMRC authorisation credentials for the purposes described in these Terms and will not access HMRC systems beyond the scope of the permissions granted.

5.1 HMRC Fraud Prevention

In accordance with The Income Tax (Digital Requirements) Regulations, the Service is legally required to collect and transmit fraud prevention data to HMRC with every API request. This includes device identifiers, IP address, browser information, and connection details. By using the Service, you acknowledge and consent to this mandatory data collection. Further details are set out in our Privacy Policy.

5.2 HMRC Sandbox and Production Environments

The Service may use HMRC sandbox environments for testing purposes. Data submitted to the sandbox environment is not transmitted to HMRC's live systems and has no effect on your tax affairs.

6. User Responsibilities

You are solely responsible for:

The Company does not audit or verify financial information.

7. Spreadsheet Upload Disclaimer

Financial data uploaded to the Service originates from users or their agents.

The Company does not audit, validate, or verify spreadsheet data beyond basic format and structure checks required for processing.

Errors in spreadsheet data may result in incorrect financial summaries or submissions. Users are responsible for ensuring data accuracy before confirming any submission.

8. AI Assistance Disclaimer

The Service may provide AI-generated categorisation, column mapping suggestions, or guidance through its AI coach feature.

AI outputs:

The user remains responsible for verifying all information. No submission to HMRC occurs without the user's explicit confirmation.

8.1 Improving spreadsheet recognition

To make Smart Map faster and more accurate, we record the structure of the spreadsheets you upload - the layout of sheets, the column headings, and which cell each field maps to. This structural layout is shared across accounts so that a spreadsheet in a familiar layout can be recognised automatically. We never share your figures, the contents of any cell, or any personal data. Only the anonymous layout and the field-to-cell pointers are shared, never the values.

8.2 Optional processing of messages and attachments

If you connect an email or messaging sender, the Service may retain messages and attachments as source evidence for your records. Reading locally available text does not require permission for private AI processing.

Reading a photo or scanned document with an AI provider, or transcribing a voice note with an AI provider, requires a separate choice for that sender and type of processing. Each choice starts off, can be changed later in Transactions, and is independent of accepting these Terms. If allowed, the relevant content may be sent through an AI routing service to a configured AI model provider to extract suggested transaction details. Files may contain personal information; check what you send. You can stop future processing at any time. Stopping it does not undo processing already completed. You can still add records without allowing AI processing.

Extracted details are suggestions for review. You must check the source evidence and confirm the transaction before using it in a submission. See our Privacy Policy for data handling and provider information.

8.3 AI-assisted document capture in the app

When you upload a receipt, invoice or other supporting document through Add transactions, you instruct us to read it automatically to prepare transaction details and categorisation suggestions. This may involve sending the document and limited transaction context to our AI service providers. Documents may contain personal information, including names, addresses and payment details.

Upload only documents you are entitled to use for this purpose. You can enter transaction details manually without uploading a document. Extracted details may be incomplete or inaccurate; check them against the original before confirming. Confirming a transaction does not submit it to HMRC.

We request zero data retention and prohibit provider data collection through our routing settings. Further information about processing, providers and international transfers is in our Privacy Policy. Separate settings continue to apply to documents and voice notes received through connected email and messaging senders.

9. Software Scope and Limitations

The Service is designed to support specific Making Tax Digital for Income Tax Self Assessment (MTD ITSA) workflows.

It may not support all tax scenarios including but not limited to:

Users must ensure the Service is suitable for their circumstances.

10. User Confirmation Before Submission

Before transmitting data to HMRC, the Service provides a summary of the information to be submitted.

By confirming submission, the user verifies that the information is complete and accurate to the best of their knowledge.

The Company is entitled to rely on this confirmation without further enquiry.

11. Third-Party Services

The Service relies on third-party systems including:

The Company is not responsible for outages, failures, or errors caused by these third-party services. Our Privacy Policy describes the categories of service providers we use. A current list of sub-processors is available to customers on request.

12. Service Availability

The Service is provided on an "as available" basis.

We do not guarantee uninterrupted availability or error-free operation.

We may from time to time perform maintenance, updates, or improvements to the Service, which may result in temporary unavailability. Where practicable, we will provide advance notice of planned maintenance.

13. Audit Logs

For compliance and security purposes the Service records:

These records may be retained for up to 7 years for compliance and troubleshooting purposes.

14. Data Protection

We process personal data in accordance with our Privacy Policy.

Where accountants or organisations upload client data, aligned.tax acts as a data processor and the user acts as the data controller. Our Data Processing Agreement applies to such processing.

For further details of the categories of service providers we use, international data transfers, and your rights under UK GDPR, please refer to our Privacy Policy.

15. Data Retention and Deletion

Submission records and audit logs may be retained for up to 7 years from the date of submission to comply with tax record-keeping requirements.

Upon account termination:

16. Subscriptions and Payments

Some features of the Service may require payment.

Where applicable:

Refunds are issued at our discretion unless required by law. Pricing may change with reasonable notice.

17. Consumer Cancellation Rights

If you are a consumer, you may have the right to cancel your subscription within 14 days of purchase under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013.

If you begin using the Service during this period and provide your express consent, you acknowledge that you may lose your right to cancel once the Service has been fully performed.

To exercise your cancellation right, contact us at hello@aligned.tax.

18. Account Termination

Users may terminate their account at any time through the Service or by contacting us at hello@aligned.tax.

The Company may suspend or terminate accounts for:

Upon termination, clauses relating to limitation of liability, indemnity, intellectual property, data retention, confidentiality, dispute resolution, and governing law shall continue in effect.

19. Acceptable Use

Users must not:

20. Warranty Disclaimer

The Service is provided "as is" and "as available."

The Company makes no warranties, whether express or implied, regarding:

21. Limitation of Liability

To the fullest extent permitted by law, the Company shall not be liable for:

Total liability shall not exceed the total fees paid by the user during the preceding 12 months.

If the Service is used free of charge, the Company's liability shall be limited to £0.

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

22. Exclusion of Consequential Loss

The Company shall not be liable for indirect or consequential losses including:

23. Indemnity

Users agree to indemnify the Company against claims, damages, and reasonable legal costs arising from:

24. Professional Adviser and Accountant Responsibility

Where the Service is used by accountants, bookkeepers, tax agents, or other professional advisers ("Advisers") on behalf of their clients, the following provisions apply.

Advisers remain solely responsible for:

The Company is not responsible for any advice, opinion, recommendation, or action taken by an Adviser in connection with the Service.

The relationship between an Adviser and their client is independent of the Company. The Company is not a party to that relationship and accepts no liability arising from it.

Advisers are responsible for ensuring that their clients understand the nature of the Service and that the Service does not constitute tax or accounting advice.

Where submissions are made by an Adviser on behalf of a client, the Adviser warrants that they have obtained all necessary authority from the client to submit data to HMRC using the Service.

The Company shall have no liability to any end client of an Adviser in connection with the Service. Any claim by such end client must be directed to the Adviser.

Advisers agree to indemnify the Company against any claim brought by their clients or any third party arising from the Adviser's use of the Service, including but not limited to claims relating to incorrect submissions, incorrect advice, or failure to comply with professional obligations.

25. No Direct Relationship with End Clients

Where the Service is used by an Adviser on behalf of a client, the Company has no contractual relationship with the Adviser's client.

The Company owes no duty of care to, and accepts no liability towards, any person who has not directly accepted these Terms.

Any person who is not a party to these Terms shall have no right under the Contracts (Rights of Third Parties) Act 1999 to enforce any provision of these Terms.

26. Electronic Communications

By using the Service, you consent to receiving electronic communications from us relating to your account, including:

We will not send marketing communications without your separate consent. You may update your communication preferences at any time through your account settings.

27. Intellectual Property

All intellectual property rights in the Service, including software, branding, documentation, and content, remain the exclusive property of the Company.

Nothing in these Terms grants the user any licence or right to use the Company's intellectual property beyond what is necessary to use the Service in accordance with these Terms.

User-uploaded data remains the property of the user. The Company claims no ownership over financial data or documents uploaded by users.

27A. Customer names and logos

If you have an individual, sole trader, practice or organisation account, you grant the Company a non-exclusive, royalty-free licence to use the name and logo you provide for yourself or your business solely to identify you as a customer of aligned.tax, including on our website and in marketing materials. You can opt out at any time by emailing hello@aligned.tax. We will stop new uses and remove your name and logo from materials we control within a reasonable period.

28. Consumer Rights

Nothing in these Terms is intended to exclude or limit any rights that you have as a consumer under applicable law, including the Consumer Rights Act 2015.

Where any provision of these Terms conflicts with mandatory consumer protection law, the relevant statutory right shall prevail.

29. Changes to These Terms

We may update these Terms from time to time.

Where changes are material, we will provide reasonable notice by email or through the Service before the changes take effect.

Continued use of the Service after the effective date of changes constitutes acceptance of the updated Terms. If you do not agree with the changes, you may terminate your account.

30. Force Majeure

The Company is not liable for failures caused by events beyond its reasonable control, including but not limited to outages of third-party systems or government services, natural disasters, cyber-attacks, pandemic, or changes in law or regulation.

31. No Waiver

A failure or delay by the Company in exercising any right or remedy under these Terms shall not constitute a waiver of that right or remedy.

No single or partial exercise of any right shall preclude any further exercise of that right.

32. Assignment

The Company may assign or transfer these Terms, or any rights or obligations under them, to a third party including in connection with a merger, acquisition, or sale of assets, provided that the assignee assumes the Company's obligations under these Terms.

Users may not assign or transfer their rights or obligations under these Terms without the Company's prior written consent.

33. Severability

If any provision of these Terms is found to be unenforceable, the remaining provisions will continue in effect.

34. Entire Agreement

These Terms, together with the Privacy Policy and any applicable Data Processing Agreement, constitute the entire agreement between the parties.

They supersede all prior discussions, representations, and agreements relating to the subject matter of these Terms.

35. Survival

Clauses which by their nature are intended to survive termination shall continue in effect, including but not limited to clauses relating to limitation of liability (21–22), indemnity (23), intellectual property (27), data retention (15), no direct relationship with end clients (25), professional adviser responsibility (24), dispute resolution (36), and governing law (37).

36. Dispute Resolution

Parties will attempt to resolve disputes through good-faith negotiation.

If unresolved, disputes may be referred to mediation or arbitration through a recognised UK dispute resolution body such as CEDR before litigation.

37. Governing Law

These Terms are governed by the laws of England and Wales.

The courts of England and Wales shall have exclusive jurisdiction over any dispute arising under or in connection with these Terms, except where applicable consumer protection law grants you the right to bring proceedings in your local courts.

Contact Us

If you have questions about these Terms, contact us at:

Email: hello@aligned.tax Post: Aligned Logic Ltd, 167-169 Great Portland Street, 5th Floor, London, W1W 5PF