Terms and conditions

Your organisation must:

  • help to make sure that the service isn’t compromised
  • complete the registration process before using the service

We’ll only use information we collect through this service for internal review. We won’t share it with other organisations for commercial reasons. See the privacy policy for details.

We may change these terms and conditions as the service develops.

By using this service, your organisation is confirming that it has also read and agreed to the:

Agents

Agents must follow the rules laid out for them in the terms and conditions for sending information to HMRC.

Data files

Data files that we send are unencrypted. Your organisation is responsible for storing them securely.

When your organisation sends a data file to us, it must:

  • have already been agreed with HMRC
  • follow the naming standards - you’ll be told about them by the HMRC department you deal with
  • be virus and malware free
  • not be an executable (.exe) file

Any data files your organisation sends to us must be complete. We must be able to be view them.

If they’re incomplete or we can’t view them, your obligation to provide information may not be satisfied. We’ll let you know as soon as possible if this happens, but we can’t guarantee to let you know in time to avoid penalties.

Online information services

You can give permission to another company to see your liabilities and payments records. Pension scheme administrators can also let practitioners act on their behalf.

It’s your responsibility to keep us up to date, and to contact us if you want to cancel the authority of another company to see your records.

We can’t accept any liability that comes from your failure to keep us informed about authority changes.

Security

Your organisation must:

  • tell us straight away if a user ID or password for the service is lost, stolen or could be used by someone outside your organisation
  • use systems and processes that meet the interface and design specifications laid out on our homepage

Your organisation must not use the service for data that’s classified as Secret in line with Government Security Classifications unless:

  • it has already been agreed in advance with us
  • we’ve confirmed that your organisation has the necessary approvals

Service access

We’ll try to make sure that the service is available 24 hours a day, 7 days a week. If the service is interrupted we’ll restore it as soon as possible. However we may suspend access without giving your organisation notice.

We may also withdraw or add features or change the way you access the service without giving your organisation notice, although we’ll try to warn you about any changes.

If the service is disrupted, it’s your organisation’s responsibility to meet any deadlines for the filing of statements and returns.

We reserve the right to deny access where it’s necessary to protect HMRC or the service.

We won’t be liable for any disruption or failure to make the system available.

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