Portal Terms of Use

These Portal Terms of Use (“Terms”) govern your use of the Calceum apps (together, the “Software”), provided by Calceum Limited, company number 17240312, registered in England and Wales (“Calceum”, “we”, “us”). By accessing or using the Software you agree to these Terms. If you do not agree, do not use the Software.

1. Who these Terms apply to

These Terms apply to every individual who accesses the Software, whether you are:

• a member of an accounting practice (the practice that holds the Services and Software Agreement with Calceum); or
• a client of such a practice, accessing the client portal or the MTD application that your practice provides to you.

Your right to use the Software comes from your practice’s agreement with Calceum. If that agreement ends, your access ends.

2. The Software and how it is provided

The Software may be presented to you under your practice’s branding (“white-label”). Regardless of branding, the Software is operated and provided by Calceum Limited, and these Terms govern your use of it.

The Software is practice-management, bookkeeping, and Making Tax Digital software. It is a tool: it does not provide accounting, tax, legal, or financial advice. Where professional services are provided to you, they are provided by your practice, not by Calceum.

Where your practice provides you with the Making Tax Digital features, the Software enables your practice, acting as your authorised agent, to:

• keep digital records of business income and expenses;
• submit quarterly updates to HMRC;
• manage end-of-year adjustments;
• submit final declarations; and
• view tax calculations, obligations, and account balances retrieved from HMRC.

The Software is built to HMRC’s published Making Tax Digital specifications, but Calceum is not HMRC and does not provide tax advice.

3. Your relationship with your practice (Calceum is not a party)

If you are a client of a practice:

• Your relationship for accounting, bookkeeping, and tax services is with your practice, governed by your practice’s engagement letter and its own privacy notice.
• Calceum is not a party to that relationship and is not responsible for the services, advice, or fees of your practice.
• In respect of the personal data you enter into the portal or MTD application, your practice is the data controller and Calceum is a processor acting on the practice’s instructions. See Section 10.

4. Your account and security

You are responsible for keeping your login credentials secure and for activity under your account. Calceum will never ask you for your password. Accounts are personal and must not be shared. Tell your practice and Calceum promptly if you believe your account has been compromised.

5. Licence to use

Subject to these Terms, Calceum grants you a limited, non-exclusive, non-transferable, revocable licence to use the Software for the purpose for which your practice has made it available to you. You must not:

• copy, modify, distribute, sell, sublicence, or create derivative works from the Software;
• reverse engineer or attempt to extract source code, except to the extent this restriction cannot be excluded by law;
• use automated tools, bots, or scripts to access the Software beyond normal use; or
• access the Software to build a competing product.

Any feedback you provide may be used by Calceum without obligation to you.

6. HMRC authorisation and submissions

This Section applies where the Software is used to connect to HMRC.

6.1 Agent-led submissions

Making Tax Digital submissions through the Software are made by your practice on your behalf, under the practice’s agent authorisation with HMRC. If you are a practice user, you confirm that your practice is authorised to act on behalf of its clients, holds a valid HMRC agent reference, and has each client’s authority before accessing that client’s tax data or submitting on their behalf.

6.2 What the HMRC connection authorises

When an HMRC account is connected, the Software is authorised to make Making Tax Digital API calls to HMRC on your (or your practice’s) instruction, including to:

• read business details, obligations, and tax calculations;
• submit quarterly updates, annual adjustments, and final declarations; and
• read Self Assessment account balances and transaction history.

Authorisation can be revoked at any time through the Software or the relevant HMRC online account. Revoking does not affect submissions already made.

6.3 Your tax responsibility

Meeting Making Tax Digital obligations, filing accurately, and filing on time remain your legal responsibility as the taxpayer, even where your practice prepares and submits on your behalf. Neither Calceum nor the Software verifies the accuracy or completeness of the data entered; responsibility for that data sits with you and your practice under your engagement letter. Calceum transmits data as instructed and is not your tax adviser.

6.4 HMRC availability

HMRC APIs may experience downtime, rate limiting, or maintenance. The Software displays HMRC status information where possible, but Calceum cannot guarantee continuous HMRC availability.

6.5 Calculation accuracy

Tax calculations displayed in the Software are retrieved directly from HMRC and are estimates until a final declaration is submitted. The Software displays HMRC’s figures “as is”.

7. Open banking

Where you use account-information or payment-initiation features (“open banking”), these regulated services are provided through [ ], which is authorised and regulated by the Financial Conduct Authority (FRN [ ]). Calceum acts as its agent for these services and is not itself an authorised payment institution.

You give your consent for open banking directly to your bank through a secure authentication step, and you can withdraw it at any time with your bank or through the Software. This disclosure is shown to you before you give consent, regardless of any practice branding.

8. Identity verification

Identity verification is a core part of the Software. For anti-money-laundering and fraud-prevention purposes, you may be required to complete an identity check using your identity document and a biometric (face-match and liveness) check, provided through our verification partner. This processes special-category (biometric) personal data.

Where you are a client of a practice, your practice is the controller for this verification and relies on a substantial-public-interest condition (preventing or detecting unlawful acts) under UK data protection law, supported by its anti-money-laundering obligations; Calceum provides the feature as processor. You will be given privacy information before the check. See your practice’s privacy notice and Section 10.

9. Acceptable use

You agree not to: submit false or fraudulent information to HMRC or any bank through the Software; attempt to gain unauthorised access to the Software or another user’s data; interfere with or disrupt the Software’s infrastructure or security; or use the Software for any unlawful purpose. Misuse may result in suspension or withdrawal of access.

10. Data protection

For personal data processed in the apps and portal, your practice is the controller and Calceum is the processor, governed by the data processing terms between Calceum and your practice. Calceum’s sub-processors are listed at calceum.com/policies/sub-processors. For how your practice uses your data, see your practice’s privacy notice. For how Calceum handles website and account data as a controller, see the Calceum Privacy Policy.

The data you and your practice enter into the Software remains yours: Calceum claims no ownership of your financial data, tax records, or personal information.

11. Availability and changes

We aim to provide a reliable service but do not guarantee that the Software will be uninterrupted or error-free. HMRC and bank APIs are outside our control and their outages or changes may affect functionality. We may update the Software and these Terms from time to time; where a change materially affects you, we (or your practice) will give reasonable notice.

12. Liability

Nothing in these Terms limits or excludes any liability that cannot be limited or excluded by law, including liability for death or personal injury caused by negligence, or for fraud. If you are a consumer, these Terms do not affect your statutory rights, and nothing here excludes or limits Calceum’s liability in a way that would be unfair under the Consumer Rights Act 2015.

Subject to the above, and because the Software is provided to you at no charge under your practice’s agreement:

• Calceum is not liable for HMRC penalties, fines, or interest, or for losses arising from inaccurate data you or your practice provide;
• Calceum is not liable for the acts, omissions, advice, or fees of your practice; and
• to the extent permitted by law, Calceum is not liable for indirect or consequential loss, or loss of profit, revenue, or data.

Calceum’s responsibilities for the paid service are owed to your practice under the Services and Software Agreement.

13. Suspension and termination

Your access depends on your practice’s agreement with Calceum and on your compliance with these Terms. We may suspend or withdraw access if you breach these Terms, for security reasons, or where required by law or HMRC. If your practice’s agreement ends, your access to the Software ends; your practice remains responsible for providing you with your data and continuing your services.

14. Governing law

These Terms are governed by the law of England and Wales. Disputes are subject to the exclusive jurisdiction of the courts of England and Wales, except that if you are a consumer you may also bring proceedings in the courts of the UK nation where you live. If any provision is found unenforceable, the remaining provisions continue in full force.

15. Contact

Questions about these Terms or the Software: support@calceum.com.