Software Name: Bigears Software
Version: 1.0
Effective Date: 28 February 2026
Last Updated: 28 February 2026
IMPORTANT: Please read these Terms and Conditions („Terms“) carefully before using this software. By installing, accessing, or using the Software, you agree to be bound by these Terms. If you do not agree, do not use the Software.
1. Definitions
In these Terms, the following definitions apply:
- „Software“ means Bigears Software, including all updates, upgrades, and associated documentation.
- „We“, „Us“, „Our“ means Bigears Property Limited, a company registered in England and Wales (Company No. 10008426), with registered address at 79 Cecil Street, Lincoln LN1 3AT.
- „You“, „User“ means the individual or entity that has agreed to these Terms and is using the Software.
- „HMRC“ means His Majesty’s Revenue and Customs.
- „MTD“ means Making Tax Digital, HMRC’s initiative requiring eligible businesses and individuals to keep digital records and submit tax information using compatible software.
- „HMRC API“ means the Application Programming Interface provided by HMRC through which the Software submits data on your behalf.
- „Submission“ means any tax data, financial records, or returns transmitted to HMRC via the Software.
- „Data“ means any financial, personal, or business information you input into or process through the Software.
2. Software Purpose and Scope
2.1 The Software is designed to facilitate compliance with HMRC’s Making Tax Digital programme by enabling you to:
- Import or enter financial and tax records digitally.
- Validate your data prior to submission.
- Submit tax returns, VAT returns, income tax updates, or other required information directly to HMRC via the official HMRC API.
2.2 The Software is not a tax advice service. We are not registered tax advisers. Nothing in the Software, its outputs, or these Terms constitutes legal, financial, or tax advice.
2.3 You are solely responsible for the accuracy and completeness of all data submitted to HMRC using the Software.
3. Eligibility and Registration
3.1 To use the Software you must:
- Be enrolled in HMRC’s Making Tax Digital programme for the relevant tax or obligation (e.g., MTD for VAT, MTD for Income Tax Self Assessment).
- Hold a valid Government Gateway account and the credentials required to authorise this Software to act on your behalf.
- Be 18 years of age or over, or be acting on behalf of a business entity with appropriate authority.
3.2 You are responsible for maintaining the confidentiality of your Government Gateway credentials. We do not store your Government Gateway username or password.
4. Authorisation and HMRC API Access
4.1 To submit data to HMRC, the Software requires you to grant it OAuth 2.0 authorisation via HMRC’s Identity and Access Management service. This grants the Software a time-limited access token to act on your behalf.
4.2 You may revoke this authorisation at any time through your HMRC online account or Government Gateway settings.
4.3 We access the HMRC API solely for the purpose of:
- Authenticating your identity with HMRC.
- Retrieving obligation periods and submission status information relevant to your tax account.
- Submitting the data you have prepared and approved within the Software.
4.4 We do not share your HMRC data with any third parties except as required to operate the HMRC API connection or as required by law.
5. User Responsibilities
5.1 Accuracy of Data. You are solely responsible for ensuring that all data entered into or imported into the Software is accurate, complete, and compliant with applicable tax law. We take no responsibility for errors arising from incorrect or incomplete data you provide.
5.2 Review Before Submission. You must review all prepared returns and submissions carefully before authorising the Software to submit them to HMRC. Once a Submission has been accepted by HMRC, it may only be corrected by making an amendment through the appropriate HMRC process.
5.3 Record Keeping. You remain responsible for maintaining digital records as required by MTD legislation, independent of any records held within the Software.
5.4 Compliance. You are responsible for understanding your MTD obligations, including applicable filing deadlines and obligations. The Software may display deadline information for guidance only; you should verify obligations directly with HMRC.
5.5 Lawful Use. You agree not to use the Software to submit false, misleading, fraudulent, or unlawful data to HMRC.
5.6 System Requirements. You are responsible for maintaining a suitable internet connection and computing environment to operate the Software.
6. Licence
6.1 Subject to these Terms, we grant you a non-exclusive, non-transferable, revocable licence to use the Software for your own lawful tax compliance purposes.
6.2 You may not:
- Copy, modify, or distribute the Software except as permitted by law.
- Reverse engineer, decompile, or disassemble the Software.
- Sub-licence, sell, or otherwise transfer the Software or your rights under these Terms.
- Use the Software on behalf of third parties unless you hold the appropriate agent authorisation from HMRC and from those third parties.
7. Data Protection and Privacy
7.1 We process personal and financial data in accordance with our Privacy Policy, which forms part of these Terms.
7.2 We act as a data processor in respect of data you submit to HMRC, and you act as the data controller. You are responsible for ensuring you have a lawful basis for processing any personal data entered into the Software.
7.3 We implement appropriate technical and organisational measures to protect your data against unauthorised access, loss, or disclosure.
7.4 We do not sell your data to third parties.
7.5 You acknowledge that data transmitted to HMRC is subject to HMRC’s own data handling policies, over which we have no control.
8. Fees and Payment
8.1 The Software is provided free of charge. We reserve the right to introduce charges in the future with reasonable notice to existing users.
9. Updates and Availability
9.1 We may release updates to the Software to maintain compatibility with the HMRC API, address security issues, or improve functionality. You should keep the Software up to date.
9.2 We do not guarantee uninterrupted availability of the Software or the HMRC API. HMRC may schedule or experience downtime that is outside our control.
9.3 We reserve the right to modify or discontinue features of the Software with reasonable notice.
10. Disclaimer of Warranties
10.1 The Software is provided „as is“ and „as available“. To the fullest extent permitted by law, we disclaim all warranties, whether express, implied, statutory, or otherwise, including warranties of merchantability, fitness for a particular purpose, and non-infringement.
10.2 We do not warrant that:
- The Software will be error-free or uninterrupted.
- All Submissions made via the Software will be accepted by HMRC.
- The Software will meet all of your individual compliance requirements.
10.3 You acknowledge that HMRC may reject or query Submissions for reasons outside our control, including HMRC system issues or data validation failures based on HMRC’s own rules.
11. Limitation of Liability
11.1 To the fullest extent permitted by applicable law, we shall not be liable for:
- Any loss of profits, revenue, business, or data.
- Any penalties, surcharges, interest, or fines imposed by HMRC.
- Any indirect, consequential, special, or incidental loss arising out of your use of the Software.
11.2 Our total aggregate liability to you in connection with these Terms and the Software shall not exceed £100.
11.3 Nothing in these Terms excludes or limits our liability for death or personal injury caused by our negligence, fraud, or any other liability that cannot be excluded by law.
11.4 You remain solely liable for the accuracy of any Submission made to HMRC and for any resulting tax liability, penalty, or interest.
12. Indemnity
12.1 You agree to indemnify and hold harmless Bigears Property Limited, its officers, employees, and agents from and against any claims, losses, costs, or damages (including reasonable legal fees) arising out of:
- Your use of the Software in breach of these Terms.
- Inaccurate or fraudulent data submitted to HMRC via the Software.
- Your breach of any applicable law, including tax and data protection legislation.
13. Intellectual Property
13.1 All intellectual property rights in the Software, including but not limited to source code, design, trademarks, and documentation, remain the exclusive property of Bigears Property Limited.
13.2 These Terms do not transfer any intellectual property rights to you.
14. Termination
14.1 We may suspend or terminate your access to the Software immediately if:
- You breach these Terms.
- We are required to do so by law or HMRC directive.
- We reasonably suspect fraudulent or unlawful activity.
14.2 You may terminate your use of the Software at any time by ceasing to use it.
14.3 Clauses 5, 7, 10, 11, 12, 13, and 15 survive termination.
15. Governing Law and Disputes
15.1 These Terms are governed by and construed in accordance with the laws of England and Wales.
15.2 Any dispute arising out of or in connection with these Terms shall be subject to the exclusive jurisdiction of the courts of England and Wales.
16. Changes to These Terms
16.1 We may update these Terms from time to time. We will notify you of material changes by displaying a notice within the Software.
16.2 Continued use of the Software after changes take effect constitutes your acceptance of the revised Terms.
17. General
17.1 Entire Agreement. These Terms, together with our Privacy Policy, constitute the entire agreement between you and us in relation to the Software.
17.2 Severability. If any provision of these Terms is found to be unenforceable, the remaining provisions shall continue in full force.
17.3 No Waiver. Failure to enforce any provision of these Terms shall not waive our right to enforce it subsequently.
17.4 Third Party Rights. These Terms do not confer any rights on third parties under the Contracts (Rights of Third Parties) Act 1999.
17.5 Force Majeure. We shall not be liable for any failure or delay caused by circumstances beyond our reasonable control, including HMRC system outages or changes to HMRC API specifications.
17.6 Company Details. Bigears Software is a product of Bigears Property Limited, registered in England and Wales, Company No. 10008426.
18. Contact
If you have any questions about these Terms, please contact us at:
Bigears Property Limited
79 Cecil Street
Lincoln
LN1 3AT
Email: bigears@broxholme.com
These Terms and Conditions were last updated on 28 February 2026.