Making Tax Digital MTD

Important

From time to time we may update these terms and you agree to review these terms regularly. Continued use of our services will mean that you agree to any changes. You will be notified of any significant changes to our terms of service.

Last updated: 16th January 2026
Version: 1.0
Provider: Provestor Accounts Ltd (Company No. 10510713)
Registered Office: 1 Derwent Business Centre, Clarke Street, Derby. England. DE1 2BU

These Terms govern Provestor’s Making Tax Digital (“MTD”) services only. They are standalone and do not incorporate or rely upon any other Provestor service terms.

1. Definitions

In these Terms:

“Provestor” means Provestor Accounts Ltd.
“Inni Ltd” means Inni Ltd, the parent company of Provestor and the provider of the software platform.
“Client” / “You” means the individual taxpayer subscribing to and using the Services.
“Services” means the MTD services described in Section 3.
“MTD” means Making Tax Digital for Income Tax Self Assessment, as required by HMRC.
“Associate” means an independent contractor engaged by Provestor.
“Associate Accountant” means an Associate who is a suitably qualified and regulated accountant providing regulated services under a direct professional engagement with you.
“Associate Bookkeeper” means an Associate providing bookkeeping or non-regulated support services without a direct professional engagement with you.
“DFY (Done For You)” means a service level where Provestor or an Associate is authorised to prepare and submit MTD updates and/or tax returns on your behalf.
“PAYG” means Pay-As-You-Go accountant advice purchased on a session basis.
“HMRC” means His Majesty’s Revenue & Customs.
“Tax Year” means the period from 6 April to the following 5 April.

2. Scope of These Terms

These Terms apply solely and exclusively to Provestor’s MTD services.

They do not apply to, reference, or incorporate any other Provestor services (including Company Advisor or company accountancy services).

Unless expressly stated otherwise in writing:

Provestor does not act as your general tax adviser
Provestor does not assume responsibility for your tax affairs
Provestor does not provide audit, assurance, or verification services

Responsibility for compliance, accuracy, and tax outcomes remains with you unless responsibility is explicitly transferred under a regulated engagement.

Each subscription applies to one individual taxpayer only. Where income or property is jointly owned, each individual must subscribe separately.

These Terms, once accepted, constitute the full agreement and engagement between you and the relevant service provider for the Services described.

By accessing or using Provestor's MTD platform, including where access is provided via a partner arrangement, you agree to be bound by these Terms.

3. Description of Services

This section explains how each service operates in practice and how responsibility is allocated.

3.1 DIY / MTD Ready (Software-Only)

Provestor offers two software-only service levels: MTD Ready and DIY. While both are non-advisory and software-only, they differ in availability and platform capability at year end.

MTD Ready

Limited access

MTD Ready is made available exclusively through approved partner arrangements and is not offered for direct purchase by Provestor. Availability and pricing of MTD Ready may be determined by the relevant partner agreement.

Where your access to Provestor’s services is provided via a partner, additional terms or commercial arrangements may apply between you and that partner. Provestor is not responsible for those arrangements.

What MTD Ready includes

MTD Ready provides access to Provestor’s software to enable you to:

Maintain digital records
Record income and expenses
Prepare and submit quarterly MTD updates to HMRC

What MTD Ready does not include

MTD Ready does not include:

Bookkeeping performed by Provestor or Associates
Review, checking, or validation of records
Tax advice or tax planning
Preparation or submission of a year-end Self Assessment
Access to submit a year-end return via the Provestor platform
Acting as your agent with HMRC

At the end of the Tax Year, MTD Ready does not permit year-end submission.

You must appoint an accountant (inside or outside Provestor) or use HMRC’s own systems to complete and submit your year-end Self Assessment.

Provestor has no responsibility for year-end preparation, submission, or advice under MTD Ready.

DIY

DIY includes all features of MTD Ready, plus access to prepare and submit your year-end Self Assessment using the Provestor platform.

Under DIY:

You prepare and submit all returns yourself
Provestor does not submit returns on your behalf
Provestor does not act as your HMRC agent
Provestor does not provide advice, review, or assurance

You may appoint an accountant of your choice to assist you with the year-end return. Where you do so:

That accountant acts as your main HMRC agent
Provestor has no responsibility for the advice, preparation, or submission

Under both MTD Ready and DIY, Provestor acts only as a software provider.

3.2 Assisted

What this service includes

This service provides software plus operational support, including:

In-year bookkeeping review by Associate Bookkeepers
Identification of missing items, inconsistencies, or anomalies
Feedback, flags, and recommendations delivered through the platform

Quarterly MTD updates must be submitted by you.

At year end, an Associate Accountant will:

Prepare and submit your Self Assessment tax return
Act under a separate regulated professional engagement

Important clarifications

Review does not constitute audit, verification, or assurance
Review does not transfer responsibility
Recommendations and flags do not amount to decisions

If you ignore feedback and this results in additional work, corrections, or complexity at year end, additional fees may apply.

Where Provestor or an Associate prepares any return or submission on your behalf, you will be required to review and approve it before submission to HMRC, unless submission without approval is expressly permitted by law.

3.3 Done For You (DFY)

Under DFY, Provestor facilitates access to Associates who will:

Perform bookkeeping using information you provide
Prepare quarterly MTD updates
Submit quarterly updates to HMRC on your behalf
Facilitate year-end Self Assessment preparation by an Associate Accountant

Scope limitation

DFY services are limited to a maximum of 10 properties per taxpayer.

Where you have more than 10 properties:

DFY services do not apply automatically
Additional services require a separate agreement
Provestor is not obliged to accept larger portfolios

Your responsibilities

You must:

Provide complete and accurate information promptly via the Provestor MTD platform
Maintain access to bank feeds and records
Respond to queries in a timely manner
Review submissions where requested
Pay all tax liabilities when due

You remain legally responsible to HMRC for all submissions, even where they are made on your behalf.

Where you engage us to submit MTD returns on your behalf, you authorise us to process and transmit your data to HM Revenue & Customs in accordance with our Privacy Notice and these Terms.

3.4 PAYG Accountant Calls

PAYG Accountant Calls provide time-limited professional tax advice.

They are provided under a separate professional engagement between you and an Associate Accountant, facilitated by Provestor.

No submission or execution is undertaken unless separately agreed in writing.

4. Client Responsibilities (All Services)

Across all services, you are responsible for:

Maintaining compliant digital records
Ensuring information provided is complete and accurate
Acting on feedback where provided
Reviewing outputs before submission

Failure to act on feedback or provide timely information may result in:

Additional fees
Delays
Reduced scope of service

We and any Associates are entitled to rely on the information you provide and are not required to audit, verify, or independently validate that information.

You remain legally responsible for the accuracy of your returns, the completeness of disclosures, and the payment of all tax, interest, and penalties, regardless of whether Services are provided by Provestor or an Associate.

5. Service Term, Pricing & Changes

5.1 Tax Year commitment

All MTD services run for a full Tax Year (6 April to 5 April).

No refunds are available for termination part-way through a Tax Year
Continuation requires payment for the following Tax Year

5.2 Payment method

Where monthly payments are offered:

They are a payment method only
They do not alter the annual service commitment
No refunds apply
Any remaining balance remains payable if services are cancelled mid-year

5.3 Upgrades and downgrades

Service levels are selected per Tax Year
Downgrades are not permitted during a Tax Year
Upgrades may be permitted at Provestor’s discretion
Retrospective or catch-up work may incur additional fees

5.4 Discounts

Introductory or promotional pricing applies to new customers for the first Tax Year only unless expressly stated otherwise.

6. Agent Status & HMRC Authorisation

Provestor does not act as your HMRC agent by default.

Under DIY and Assisted (quarterly), you submit directly
Under DFY (quarterly), Provestor may act as a supporting agent
Under Assisted and DFY, at year end an Associate Accountant acts as main agent

HMRC permits only one main agent at a time. Provestor accepts no responsibility for agent changes initiated by you.

7. Anti-Money Laundering (AML) & Know Your Client (KYC)

7.1 When checks apply

AML/KYC checks are mandatory and non-optional where Services include:

Submitting information to HMRC on your behalf (including DFY quarterly)
Acting as main agent or supporting agent
Providing tax advice (PAYG or year end)

7.2 How checks are conducted

Checks are conducted by Provestor:

Online
Using identity and likeness verification
Requiring a camera-enabled device

Services cannot commence until checks are completed.

7.3 Sharing KYC outputs

Where Provestor facilitates a regulated engagement, KYC outputs will be shared with the relevant Associate Accountant. Each Associate remains responsible for their own AML obligations.

Each Associate Accountant acts as an independent data controller in respect of their own AML compliance and remains responsible for handling such data in accordance with applicable data protection law.

8. Use of Associates

Associates are independent contractors and are not employees, partners, or agents of Provestor.

8.1 Associate Accountants

Provestor facilitates the engagement
A direct professional engagement exists between you and the Associate Accountant
Associate Accountants are solely responsible for the regulated services they provide, including advice and tax filings

8.2 Associate Bookkeepers

Associate Bookkeepers are independent contractors engaged by Provestor to perform bookkeeping and non-regulated support services.

Associate Bookkeepers do not have a direct professional engagement with you
Provestor facilitates access to Associate Bookkeepers and coordinates service delivery
Provestor does not supervise, direct, or control the professional judgement exercised by Associate Bookkeepers

Each Associate Bookkeeper is solely responsible for the standard, accuracy, and quality of the bookkeeping work they perform and for maintaining appropriate professional competence and insurance.

Provestor does not accept vicarious liability for errors, omissions, or judgements arising from bookkeeping work performed by Associate Bookkeepers, except where liability cannot be excluded by law.

Nothing in this section creates a partnership, employment, or agency relationship between Provestor and any Associate for the purposes of assuming professional liability.

9. Support Channels & Availability

Provestor’s MTD Services are delivered primarily through digital channels in order to ensure consistency, auditability, scalability, and regulatory clarity.

Unless expressly stated otherwise in writing:

Support is provided via:
- In-app guidance and resources
- Written documentation and help materials
- Email-based or ticket-based communication
Telephone support, video calls, and screen-sharing are not included in any MTD Service.
Provestor does not provide on-demand, real-time, or immediate response support.

Where telephone, video, or live support is offered:

It will be explicitly described as a separate service
It will be subject to separate scope, terms, and fees
Availability will be limited and scheduled in advance

Provestor reserves the right to limit, redirect, or refuse telephone or live contact where necessary to:

Maintain service consistency
Protect audit trails and written records
Ensure regulatory and professional compliance
Manage capacity and cost-to-serve fairly across clients

Nothing in these Terms obliges Provestor or any Associate to provide live or telephone support unless expressly agreed in writing.

10. Technology, Availability & Artificial Intelligence (AI)

10.1 Platform provision

The software platform is provided by Inni Ltd, a separate legal entity where Provestor licenses the platform from Inni Ltd. Inni Ltd carries its own Professional Indemnity insurance for software. Provestor’s PI does not cover software defects or failures.

10.2 Availability

Services are provided on a best-efforts basis and depend on internet connectivity and third-party infrastructure.

10.3 AI features

AI features:

Are assistive only
Are not advice
Are not guaranteed to be correct
Do not perform automated decision-making under UK GDPR Article 22

AI processing may involve third-party processors.

11. Limitation of Liability

Provestor is not responsible for losses arising from:

Incorrect or incomplete information you provide
Failure to act on feedback
Missed deadlines under your control
Reliance on AI outputs without review

Provestor’s total aggregate liability for a Tax Year is limited to fees paid to Provestor for that Tax Year.

Any advice or submissions are based on legislation, guidance, and interpretation in force at the relevant time. HMRC or a tribunal may take a different view.

12. Fees & Additional Charges

Additional fees may apply for:

Corrective or remedial work
Non-UK resident year-end submissions
Complexity arising from ignored feedback

Non-UK residency fees apply only at year end and are confirmed when residency is declared.

13. Data Protection

Personal data is processed in accordance with UK GDPR.

You agree that relevant personal data and KYC outputs may be shared with Associates where necessary to deliver the Services and meet legal obligations.

Data is retained only for as long as necessary to comply with legal, regulatory, and contractual requirements.

Privacy Notice

By accepting these Terms, you acknowledge that you have read and understood our Privacy Notice, which explains how we collect, use, and protect your personal data in connection with the services, including Making Tax Digital for Income Tax.

Our Privacy Notice forms part of the contractual framework governing the services and may need to be updated from time to time. The current version is available on our website.

14. Commissions

Provestor may pay commissions or referral fees to partners or introducers. Such arrangements do not affect the professional judgement of Associates or increase your fees.

15. Complaints

15.1 Provestor complaints

Complaints relating to:

Software
Bookkeeping
Operational support
Billing

must be raised with Provestor.

15.2 Associate Accountant complaints