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. Sole traders, partnerships, LLPs, and corporate group structures are expressly excluded.
• Tax Status: The entity is strictly subject to the standard 19% Small Profits Rate of Corporation Tax. The Service does not support or calculate Marginal Relief or complex group rates.
• Exclusions:The company is not a non-UK resident for tax purposes; is not an active Close Investment Holding Company (CIHC); has no specialised Capital Allowances outside the standard Annual Investment Allowance (AIA); is claiming no R&D Tax Credits; is not carrying losses back to prior periods; has no outstanding or unpaid Director’s Loan (in particular an overdrawn loan unpaid for more than 9 months or exceeding £10,000); conducts no foreign currency (FX) or international commerce transactions requiring specialised schedules; and does not control, and is not under common control with, any other active trading company (associated companies).

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.
• 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.
• 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].