Making Tax Doable

1About these terms

1.1. These terms and conditions ("Terms") apply to all resources and activities within Making Tax Doable, the MTD community for sole traders (the "Membership"), operated by Momentum 360 Ltd, registered company number 13218256, of 124 City Road, London, England, EC1V 2NX ("we", "us" or "our").

1.2. By joining the Membership, you agree to these Terms, and that they take priority over any inconsistent terms or conditions contained or referred to elsewhere, or implied by law, trade custom, practice or course of dealing.

1.3. The agreement between us and you, the person or entity joining the Membership ("you"), which is subject to these Terms (the "Contract"), comes into effect when you join a paid membership level, or sign up to the free level, and continues until it ends in accordance with these Terms.

2Other policies

2.1. These Terms should be read together with our Terms of Website Use, Privacy Policy and Acceptable Use Policy, all of which can be found on our website, www.momentum360.co.uk (the "Site").

2.2. Any content you post or submit to the Site, the WhatsApp community, live sessions, emails or any other part of the Membership is subject at all times to our Acceptable Use Policy.

2.3. Where you are a corporate entity, "you" includes your officers and employees, and you must make sure they fully comply with these Terms.

3Your membership

3.1. The Membership is offered at the following levels. What's included in each level is described on our website at the time you join, and may be updated from time to time.

3.2. The Membership is designed to provide general guidance, education and peer support for sole traders managing their own bookkeeping and Making Tax Digital for Income Tax. The community is run by qualified bookkeepers and accountants. You'll get help with everyday questions, explanations of how MTD works and support with your records and software, but not tailored one to one accounting, bookkeeping or tax advice, bookkeeping services, MTD submissions made on your behalf, or tax planning.

3.4. The guides, information, templates, training and all other materials provided as part of the Membership are based on UK law and HMRC guidance at the time they were produced, and may not be relevant to other legal jurisdictions. Tax rules and HMRC requirements can change, and while we aim to keep our materials up to date, we cannot guarantee that all materials reflect the latest position at all times.

3.5. In certain circumstances, we may need to change how parts of the Membership are delivered. For example, a session advertised as live may be replaced with a recording, or a session may be rescheduled. No refunds will be given in these circumstances.

3.6. If you act on advice or suggestions from other members of the community, you do so at your own risk, and we will have no liability for it.

3.7. Where your membership level includes questions answered by our team by email, this is provided on a fair use basis. We aim to reply within a reasonable time but cannot guarantee a particular response time. We reserve the right to end your Membership if we reasonably believe fair use is being exceeded.

3.8. Where your membership level includes invitations to live sessions, such as the monthly co-bookkeeping power hour or live training, whether you attend is up to you. No refunds will be given if you are unable to attend a session for any reason, whether within or outside our control.

4Your responsibilities for MTD

4.1. You remain fully responsible for keeping your own business records, making your own quarterly updates and final declaration to HMRC, meeting all HMRC deadlines and paying any tax due.

4.2. Deadline reminders, Submission Sprints and any other reminders are provided as a courtesy to help you plan. They are not a guarantee that you will meet any deadline. We will not be responsible if a reminder is not sent, arrives late, is not received or is missed for any reason.

4.3. We will not be liable for any penalties, interest, surcharges or other costs charged by HMRC, or for any errors or omissions in your records, updates, declarations or tax returns.

4.4. The deadline dates we refer to assume standard tax quarters. If you have chosen different reporting periods, or HMRC changes its deadlines, it is your responsibility to check the dates that apply to you.

5The WhatsApp community

5.1. The Starter and Support levels include access to a private WhatsApp group. WhatsApp is a third party service, and your use of it is also subject to WhatsApp's own terms and privacy policy. We are not responsible for the availability, security or operation of WhatsApp or any other third party platform we use to deliver the Membership.

5.2. When you join the WhatsApp group, other members will be able to see your phone number, name and profile details, and anything you post. Please only share what you are comfortable sharing, and do not post sensitive personal or financial information such as bank details, passwords or HMRC login details.

5.3. You agree to treat other members with kindness and respect, and not to share, screenshot or forward other members' messages or details outside the group without their permission. You must not use the group to advertise or sell, or to contact members for marketing purposes, without our prior consent.

5.4. You must keep any joining links and access details for the WhatsApp group and live sessions confidential and must not share them with anyone else. You must tell us immediately if you become aware of any unauthorised use of your membership, and you will be responsible for any claims, losses, costs or expenses (including professional fees) arising from unauthorised use of your access.

5.5. The online materials used in the Membership are held on third party servers. We take reasonable steps to keep them available, but if any content (including content added by you or other members) is unavailable, corrupted, deleted or not stored, we will have no liability for it.

6Payment and free trials

6.1. The price for each paid membership level is as shown on our website and on the payment page at the time you join. Payments are taken through our secure payment provider, Stripe. Paid memberships are recurring monthly payments, and you agree that we may take these payments automatically each month without further consent or notice from you.

6.2. Where we offer a free trial or reduced price, such as a free first month on the Starter level, you will automatically be charged the full price shown on the payment page when the trial ends, unless you have cancelled by emailing enquiries@momentum360.co.uk at least 7 days before the trial ends.

6.3. If any payment is not received within 7 days of the date it is due, and without affecting any other right or remedy we may have, we may (i) charge interest on the overdue sum at 4% a year above the Bank of England base rate from time to time, accruing daily and compounded quarterly until payment is made (whether before or after any court judgment), which you will pay on demand; and (ii) suspend your access to the Membership until payment is made or the Contract ends.

6.4. We may change our prices from time to time. We will give you at least 30 days' notice by email before any price change applies to your membership, so that you can cancel if you wish.

6.5. All payments are non-refundable, except as set out in clause 9.3.

7Cancelling and ending your membership

7.1. The Contract continues until you cancel, or until it is ended in accordance with these Terms.

7.2. You can cancel a paid membership at any time by emailing enquiries@momentum360.co.uk. Please note that:

• (a)no refunds will be given, and your access will end at the end of your current billing month; and
• (b)you must cancel at least 7 working days before your next payment date to avoid being charged for the next month.

7.3. You can leave the free level at any time by using the unsubscribe link in any of our emails.

7.4. We may limit, suspend or end your access to the Membership, without refunding any fees paid or due, if we decide that:

• (a)you have become disruptive or have affected other members' enjoyment of the Membership;
• (b)you have broken clause 5.3 or our Acceptable Use Policy; or
• (c)your actions are bringing the Membership into disrepute.

7.5. Either of us may end the Contract if the other:

• (a)commits a material breach of the Contract which is not put right within 14 days of receiving written notice to do so; or
• (b)becomes insolvent, has a receiver or administrator appointed or enters into liquidation.

7.6. When the Contract ends, you must immediately pay any fees or other sums due under it, and you will be removed from the WhatsApp group and any other Membership channels.

7.7. Ending the Contract does not affect any rights, remedies, obligations or liabilities that have built up by the date it ends.

7.8. Any part of the Contract that is intended to continue after it ends will remain in full force, including clauses 4, 8, 10 and 11.

8Intellectual property and confidentiality

8.1. We own, or are licensed to use, all intellectual property rights in the Membership materials, including videos, audio recordings, newsletters, reminder sequences, training materials, templates and all other written or recorded materials. These are protected by copyright, and all rights are reserved.

8.2. If you submit any content to the Membership, including in the WhatsApp group, you grant us a perpetual, irrevocable, non-exclusive, royalty-free, transferable licence to use that content for the purpose of providing the Membership. We will not identify you publicly as the author of any content without your permission.

8.3. You must not copy, reproduce, publish, share, sell or otherwise make available to anyone else any of the content or materials provided as part of the Membership, including recordings of live sessions.

8.4. You must not make any audio or visual recording of any part of the Membership without our prior written consent.

8.5. We respect your privacy and will not disclose any information you provide to us, except as set out in our Privacy Policy.

8.6. Our obligations in this clause do not apply to any information which:

• (a)is or becomes public knowledge, other than through a breach of this clause;
• (b)is received from a third party who lawfully obtained it and is not restricted from disclosing it;
• (c)is required to be disclosed by law; or
• (d)was already lawfully held by us before it was disclosed.

9Data protection

9.1. You acknowledge that we, and our suppliers acting on our behalf (including our email and payment providers), will process your personal data in order to provide the Membership, in accordance with our Privacy Policy.

9.2. You must make sure that the information you give us in connection with the Membership is complete and accurate.

9.3. You may cancel your Membership in accordance with clause 7.2. If you are a consumer, you also have the right to cancel within 14 days of joining a paid membership and receive a refund, provided that you have not joined the WhatsApp group or attended a live session during that time.

10Liability: please read this section carefully

10.1. Nothing in this clause 10 limits our liability for death or personal injury caused by our negligence, for fraud, or for anything else for which liability cannot legally be excluded or limited.

10.2. We will not be liable for any indirect, special or consequential loss or damage, or for any loss of data, profit, revenue or goodwill, arising out of or in connection with the Membership or the Contract. This includes any penalties, interest or surcharges charged by HMRC, as set out in clause 4.

10.3. Our total liability to you, whether in contract, tort (including negligence) or otherwise, will not exceed the total amount you have paid us under the Contract in the 12 months before the event giving rise to the claim.

10.4. We will not be liable for any failure or delay in performing our obligations under the Contract which results from any cause beyond our reasonable control, including the failure of any third party platform such as WhatsApp, our email provider or our payment provider.

11General

11.1. We may transfer our rights and obligations under these Terms to another organisation. We will always tell you in writing if this happens, and it will not affect your rights or our obligations under these Terms.

11.2. You may only transfer your rights or obligations under these Terms to another person if we agree in writing.

11.3. We may update these Terms from time to time. We will tell you about any significant changes by email before they take effect. If you do not agree with the changes, you may cancel your Membership in accordance with clause 7.2.

11.4. The Contract is between you and us. No other person has any right to enforce any of its terms.

11.5. Each clause of these Terms operates separately. If any court or relevant authority decides that any of them are unlawful, the remaining clauses will stay in full force and effect.

11.6. If we do not insist straight away that you do anything you are required to do under these Terms, or if we delay taking action against you for breaking the Contract, that does not mean you do not have to do those things, and it does not prevent us from taking action against you later.

11.7. These Terms are governed by English law, and you can bring legal proceedings in respect of the Membership in the English courts.