Terms of Service
1. About SimpleCompanyTax
SimpleCompanyTax (“we”, “us”, “our”) is a UK-based software platform operated by Infuzest Ltd (company registered in England and Wales), trading as SimpleCompanyTax. Our service allows eligible users to prepare Corporation Tax returns (CT600) and statutory accounts in iXBRL format for submission to HM Revenue & Customs (HMRC) and Companies House.
2. Scope of the service
SimpleCompanyTax is designed only for:
- UK single-entity private limited companies, limited by shares or by guarantee
- Dormant companies
- Wholly exempt charities, including charitable companies, unincorporated charitable associations, supported PTAs, CIOs and SCIOs, using the separate HMRC-only CT600E route with customer-prepared accounts
- Unincorporated members’ clubs and registered CASCs filing with HMRC using their own prepared figures and accounts. CASCs may select full exemption, partial exemption or no claim for each return
- Micro-entities under FRS 105 (any profit level, full 3-band Corporation Tax with marginal relief)
- Accounting periods of up to 18 months, including a short or first period. Where HMRC requires two Corporation Tax returns for the period covered, we prepare the returns you have not already filed elsewhere.
- Companies with or without associated companies (you enter how many, and the Corporation Tax limits are divided accordingly)
The club route does not generate statutory accounts or file with Companies House. You may upload PDF or iXBRL accounts, or provide an explanation for omitting accounts. You remain responsible for the accounts requirement and your exemption choice. An omission explanation is not a determination that accounts are unnecessary. Taxable returns include our generated iXBRL computation.
The service does not currently support:
- Companies that prepare group accounts, are consolidated into another company's accounts, or claim or surrender group relief
- Partly taxable charities and other unsupported special Corporation Tax regimes. A separate HMRC-only route supports incorporated and unincorporated charities, CIOs, SCIOs and CASCs claiming full exemption with customer-prepared accounts. We do not validate their uploaded iXBRL tagging or file their accounts with Companies House
- R&D tax relief claims
- Transfer pricing
- Overseas permanent establishments
- Bespoke or complex tax advice
By using the service, you confirm that your company, charity or club falls within the supported scope.
3. Not a substitute for professional advice
SimpleCompanyTax provides software tools, not accounting or tax advice. You are responsible for: the accuracy and completeness of all data entered; determining whether the service is suitable for your circumstances; seeking professional advice where your situation is complex. We do not provide personalised tax advice.
4. HMRC & Companies House submissions
SimpleCompanyTax submits CT600 returns to HMRC via the Government Gateway Transaction Engine and files statutory accounts with Companies House via the Companies House API. An IRmark receipt is returned and stored for every successful HMRC submission. Acceptance of any filing ultimately depends on statutory and technical checks performed by HMRC and Companies House and is not guaranteed by SimpleCompanyTax.
5. User responsibilities
You agree to: provide accurate and truthful information; use the platform only for companies or clubs you are authorised to act for; review all generated documents before submission; comply with all applicable UK laws and filing obligations.
6. Pricing & payments
Personal pricing is stated per company or club, per year. A club in a practice workspace uses the practice subscription. Fees are non-refundable once filing preparation has commenced, unless required by law. We may update pricing with reasonable notice.
7. Intellectual property
All software, content, and branding on SimpleCompanyTax remain our intellectual property. You retain full ownership of: your company data; generated CT600 XML files; generated iXBRL accounts.
8. Data & security
We take reasonable technical and organisational measures to protect your data. For details, see our Privacy Policy.
9. Limitation of liability
To the maximum extent permitted by law: we are not liable for indirect or consequential losses; our liability is limited to the fees paid for the relevant service period. Nothing in these terms limits liability for fraud or matters that cannot be excluded by law.
10. Termination
We may suspend or terminate access if: these terms are breached; the service is used outside its intended scope; required by law or regulatory action.
11. Governing law
These terms are governed by the laws of England and Wales, and courts of England and Wales shall have exclusive jurisdiction.