Terms of Service
Last updated: June 2026
1. About SmallTax
SmallTax is an online service operated by Hidbrain Ltd (“we”, “us”, “our”), a company registered in England and Wales. SmallTax provides software to assist UK micro-entity companies in preparing and filing Corporation Tax returns (CT600) and associated accounts directly with HMRC.
By creating an account or using SmallTax you agree to these Terms. If you do not agree, do not use the service.
2. Not tax advice
SmallTax is a software tool, not a tax adviser or accountant. Nothing in the service constitutes tax, legal, or financial advice. You are solely responsible for the accuracy and completeness of all information you enter, and for ensuring your returns are correctly filed and any tax due is paid on time.
If your affairs are complex — for example, you have R&D credits, group relief, or significant non-trading income — we recommend consulting a qualified accountant.
3. Eligibility
SmallTax is designed for UK micro-entity limited companies qualifying under FRS 105 (turnover ≤ £632,000, balance sheet total ≤ £316,000, ≤ 10 employees). By using SmallTax you confirm that your company meets these criteria, or that you accept responsibility for any mismatch.
You must be at least 18 years old and have authority to file on behalf of the company.
4. Accounts and security
You are responsible for keeping your login credentials confidential. You must notify us immediately at support@smalltax.co.uk if you suspect unauthorised access. We are not liable for losses resulting from your failure to maintain account security.
5. Subscription and payment
SmallTax is offered on annual subscription plans. Prices are listed on the Pricing page and exclude VAT. Payment is due at the start of each subscription period. We may change pricing with 30 days' notice.
Refunds are at our discretion. We will consider refunds for unused subscriptions cancelled within 14 days of purchase, provided no submissions have been made.
6. Acceptable use
You must not use SmallTax to submit false or fraudulent returns, or for any purpose that violates UK tax law or HMRC guidance. We reserve the right to suspend or terminate accounts we reasonably believe are being misused.
7. Service availability
We aim to keep SmallTax available 24/7 but do not guarantee uninterrupted access. Planned maintenance will be announced in advance where possible. We are not liable for delays or losses caused by HMRC system outages, which are outside our control.
8. Intellectual property
All content, software, and interfaces in SmallTax are owned by Hidbrain Ltd or its licensors. You may not copy, reverse-engineer, or distribute any part of the service.
9. Limitation of liability
To the maximum extent permitted by law, Hidbrain Ltd is not liable for any indirect, incidental, or consequential loss arising from your use of SmallTax, including penalties or interest charged by HMRC as a result of errors in your filing.
Our total liability to you for any claim shall not exceed the subscription fees you paid in the 12 months prior to the claim.
10. Changes to these Terms
We may update these Terms from time to time. We will notify you by email or in-app notice at least 14 days before material changes take effect. Continued use after that date constitutes acceptance.
11. Governing law
These Terms are governed by the law of England and Wales. Any disputes shall be subject to the exclusive jurisdiction of the courts of England and Wales.
12. Contact
Questions about these Terms? Email us at support@smalltax.co.uk.