Terms & Conditions of Service

1. Scope of Utility

Micro-File by DaFinIT(the “Service”) is an automated technical conversion and transmission pipeline that compiles FRS 105 financial accounts and Form CT600 payloads into compliant iXBRL/XML formats and transmits them directly to the HMRC and Companies House gateways.

⚠️ Crucial Disclaimer: No Advisory Services

The Service acts strictly as a mechanical and digital transmission conduit. DaFinIT does not operate as a firm of Chartered Accountants, tax advisors, or legal counsel. The provision of the Service does not constitute professional tax, accounting, financial, or legal advice. You retain sole and absolute legal responsibility for the accuracy, lawfulness, and compliance of all figures, categorisations, and inputs supplied to the Service.

2. User Eligibility and Target Validation Constraints

By creating an account and using the Service, you warrant and represent that the target business entity meets all of the following mandatory regulatory thresholds:

• Entity Type:The company must be a UK-registered Limited Company (registered in England & Wales) qualifying as a Micro-Entity under the Companies Act 2006, filing its own standalone accounts. Sole traders, partnerships, LLPs, and consolidated group accounts are expressly excluded — the Service files one company’s own accounts and return only.
• Tax Status: The Service supports the full Corporation Tax rate structure — the 19% Small Profits Rate, tapered Marginal Relief, and the 25% Main Rate— based on a number of associated companies that you declare yourself (see “Associated Companies” below). The Service calculates Marginal Relief on the basis that augmented profits equal taxable total profits: it has no input for, and does not model, dividend or distribution income received from other companies. If your company receives such income, Marginal Relief may be computed on a simplified basis and you should seek advice from an accountant.
• Associated Companies: You are solely responsible for correctly determining and declaring the number of other active trading companies under common control with this one (CTA 2010 s18E). The Service performs no automated determination of control or attribution of rights (for example between spouses, relatives, or other connected persons) — it only divides the Small Profits Rate / Marginal Relief limits by the number you declare. Dormant companies and passive holding companies (with no activity beyond receiving and distributing dividends) are excluded from the count under the legislation; you must apply this exclusion yourself.
• Loans to Directors and Participators: The Service supports loans made by a close company to its directors, shareholders, or their associates: it calculates the charge under s455 CTA 2010, prepares the CT600A supplementary page, and includes the advances and credits note required by s413 Companies Act 2006in the accounts. You are solely responsible for declaring whether the company is a close company, for the accuracy of every amount and date entered, and for confirming that no repayment falls within the anti-avoidance (“bed and breakfasting”) rules in ss464C–464D CTA 2010, under which relief is denied. Only loans made on or after 6 April 2022 are supported, that being the single s455 rate band the Service applies. Where a loan is released or written off, the Service adds the amount back as non-deductible expenditure; the resulting personal tax, and any employer or employee National Insurance due through payroll, are outside the scope of the Service and remain your responsibility.
• Property Investment Companies: The Property Company filing type supports a company whose only business is letting residential property in the UK. It does not support property trading or development, any other trade carried on alongside the lettings, commercial or overseas property, property held jointly or through a partnership, furnished holiday lettings in a period beginning before 1 April 2025, the disposal of property or other assets, lease premiums, capital allowances (including the structures and buildings allowance), or the carry-back of losses. In preparing the return, the Service:
  • treats mortgage and other loan interest as a non-trading loan relationship debit, netted with interest received, with any deficit set against the company’s total profits and the balance carried forward;
  • treats all of the company’s running costs as expenses of its property business, and relies on you to reduce, in the tax adjustments step, any amount that is not allowable for tax (for example capital improvements, the initial furnishing of a property, or private expenditure);
  • relies on the brought-forward property losses and non-trade deficits you enter, which it does not verify against earlier returns;
  • applies the main rate of Corporation Tax to all profits where you declare that the company lets property to a director, shareholder or a person connected with them (a close investment-holding company under CTA 2010 s34 and s18N). This declaration is yours alone — the Service does not determine whether persons are connected.
  The Service does not file the Annual Tax on Enveloped Dwellings (ATED) return or any claim to ATED relief. Where the company owns a dwelling valued above the ATED threshold, filing that return remains your responsibility.
• Exclusions:The company is not a non-UK resident for tax purposes; is not an active Close Investment Holding Company (CIHC), other than a Property Investment Company within the terms above; has no specialised Capital Allowances outside the standard Annual Investment Allowance (AIA); is not claiming R&D Tax Relief or Credits; and is not carrying back a tax loss to a previous accounting period.

The Service performs automated eligibility checks, but you remain responsible for confirming your company qualifies. If your circumstances fall outside these constraints, you must not use the Service.

3. Limitation of Liability and Statutory Penalties

To the fullest extent permitted under UK law:

• Aggregate Liability Cap: The total combined liability of DaFinIT for any system omissions, software bugs, calculation discrepancies, transmission timeouts, data corruption, or server downtime shall be strictly capped at the monetary fee paid for the single filing credit associated with the disputed transmission.
• Late Fees & Penalties: Under no circumstances shall DaFinIT be liable for statutory late-filing penalties, interest charges, or administrative fines issued to you or your company by HMRC or Companies House due to failed transmissions, data validation errors, or application processing delays.
• Director Responsibility:The company’s directors retain ultimate personal legal responsibility under the Companies Act 2006 to ensure that statutory accounts are true, balanced, and filed on time. Executing the “Transmit” function constitutes an irreversible instruction by the Director confirming they have reviewed and authenticated the payload.

4. Pay-Per-Filing Credit Model

• The Service operates on a no-subscription, pay-per-filing framework. Credits are pre-paid and do not expire.
• Dormant company filings are provided free of charge and consume no filing credit. A dormant filing is submitted to Companies House only, as no Corporation Tax return is due. We reserve the right to apply reasonable rate limits to free filings to protect the integrity of the Service, and to withdraw or amend this free provision on notice for future filings.
• A filing credit is consumed only when a submission is successfully accepted by the relevant government gateway for that company and accounting period. Generating, previewing, or attempting a transmission does not, by itself, consume a credit.
• A single filing credit covers both the Companies House and HMRC submissions for the same company and accounting period. The counterpart submission to the second agency does not consume a further credit.
• Micro-Entity and Property Company credits are separate and not interchangeable. Each is priced and volume-tiered independently, and a filing consumes a credit of its own type only. A company and accounting period first filed as one type must be completed as that type.
• A submission that is rejected or fails — for example, a validation error arising from your input, or a gateway outage — does not consume a credit. You may correct your inputs and re-transmit at no additional cost.

5. Government Gateway Downtime

HMRC and Companies House infrastructures are subject to periodic planned maintenance, emergency server disruptions, and capacity timeouts, especially near peak filing deadlines.

• DaFinIT has no structural control over the uptime of government servers.
• A temporary transmission failure caused by a government system outage does not entitle you to a refund of a purchased credit.
• Because a credit is only consumed on successful acceptance (Section 4), a failed attempt leaves your credit intact and you may re-transmit as many times as needed at no additional cost once the relevant gateway is back online.

6. Refunds

• Filing credits are non-refundable once purchased. However, they never expire and are only consumed on a successful filing, so any unused credit remains available in your wallet for a future eligible filing.
• A submission rejected by HMRC or Companies House due to inaccurate inputs, typos, or invalid identifiers does not consume a credit, so no refund arises — you may simply correct and resubmit.
• If you purchase a credit and subsequently discover your company is disqualified from using the platform under our eligibility constraints (Section 2), the credit remains unused but is non-refundable. For large-batch or bespoke arrangements, contact [email protected].

7. Changes to the Service and These Terms

We may update the Service and these Terms from time to time. Material changes will be reflected by the “Last updated” date above. Your continued use of the Service after changes take effect constitutes acceptance of the revised Terms.

8. Governing Law

These Terms are governed by the laws of England and Wales, and any disputes are subject to the exclusive jurisdiction of the courts of England and Wales.

9. Acceptance

By creating an account you confirm that you have read, understood, and accept these Terms & Conditions and our Privacy Policy. Questions may be directed to [email protected].