Terms & Conditions

These terms and conditions ("terms") are a legal agreement between you and Suma Tax Ltd, a company registered in England and Wales with company number 17245779 whose registered office is at 16 Crown Farm Close, Coventry, CV3 3JY, England ("Suma", "we", "us", "our"). They govern your use of the Suma mobile application, our website at sumatax.co.uk (including the waitlist) and the services we provide through them, and they replace the pre-launch waitlist terms previously published on our website.

By creating an account, joining the waitlist or otherwise using the Service you agree to these terms. If you do not agree, please do not use the Service. Please also read our Privacy Policy and Cookie Policy, which explain how we handle your data and form part of your agreement with us.

You can contact us at support@sumatax.co.uk.

Definitions

• "App" means the Suma mobile application, including any updates we provide.
• "Service" means the App, our website, our backend services and everything we provide through them, including the HMRC features and AI features.
• "HMRC" means His Majesty's Revenue and Customs, and "MTD" means Making Tax Digital, HMRC's regime for digital record-keeping and reporting.
• "HMRC features" means the parts of the Service that connect to HMRC's APIs on your behalf, including retrieving your obligations and figures and making submissions.
• "AI features" means AI-assisted functionality including expense categorisation, receipt capture and voice entry.
• "Suma Pro" means our paid subscription, purchased as an auto-renewing in-app purchase through Apple's App Store.
• "Your content" means the records, receipts, invoices, mileage data and other material you put into the Service.
• "consumer" means an individual acting wholly or mainly outside their trade, business, craft or profession. Because Suma is a tool for running your self-employment, most users act as businesses; where you nonetheless deal with us as a consumer, you keep the additional legal rights the law gives consumers, and nothing in these terms takes them away.

Suma is a self-employment tax companion. It helps you record business income and expenses, capture receipts, track mileage, create invoices, estimate your Income Tax and National Insurance, and — where you choose to connect your HMRC account — meet your MTD and Self Assessment obligations by keeping digital records and sending updates and submissions to HMRC.

Suma is a software tool, not an accountant or tax adviser. We do not provide tax, accounting, legal or financial advice, and nothing in the Service (including tax estimates, AI-generated suggestions, category recommendations, guides, articles or other informational content) constitutes advice or should be relied on as such. Tax outcomes depend on your individual circumstances. If you are unsure about your tax position, you should consult a suitably qualified professional adviser.

You remain responsible for your tax affairs. You are responsible for the accuracy and completeness of the information you enter into Suma and of every submission made to HMRC from your account. Suma calculates and transmits on the basis of the data you provide and confirm; the legal responsibility for your tax returns, records and payments stays with you at all times.

Figures in Suma are estimates and depend on your data. Tax estimates, category suggestions and expense treatment shown in the Service assume the information you have entered is complete and correct, and may not reflect every allowance, relief, adjustment or circumstance that applies to you. Your final liability is determined by HMRC. While we take great care that our calculations follow published HMRC rates and rules, we cannot guarantee that any estimate matches your final position.

• You must be at least 18 years old. Suma is designed for use in your business (sole trade, self-employment or property income); your statutory rights are not affected where you deal with us as a consumer.
• You sign in with a one-time code sent to your email address. You are responsible for keeping access to that email account secure and for all activity on your Suma account. Tell us immediately at support@sumatax.co.uk if you suspect unauthorised access, and we will help you secure the account.
• You must give us accurate information (including your National Insurance number where you use HMRC features) and keep it up to date. Entering someone else's identifiers or acting on behalf of another person without lawful authority is a serious breach of these terms.
• One account per person. You may not share, sell or transfer your account.
• If you use Suma on a device you do not own, you confirm you have the owner's permission to do so. You are responsible for any charges from your network provider for using the Service on your device.

We grant you a personal, non-exclusive, non-transferable, revocable licence to download and use the App on Apple-branded devices you own or control, and to use the Service, for the purposes described in these terms, subject to the App Store's usage rules. In return you agree that you will not:

• copy the App or Service except as part of normal use or for reasonable back-up;
• rent, lease, sub-license, lend, translate, merge, adapt or modify the App or Service;
• alter or remove any proprietary notices;
• reverse engineer, decompile or disassemble the App or attempt to derive its source code, except to the extent expressly permitted by law;
• provide the Service to third parties as a bureau, agency or managed service, or use it to build a competing product;
• use the Service in any unlawful manner or in breach of section 9 (Acceptable use).

• The App requires an iPhone running a recent version of iOS and an internet connection for most features. We publish current compatibility on the App Store listing. Older OS versions may stop being supported over time.
• From time to time we issue updates to the App, which may be downloaded automatically depending on your device settings. Some updates are important — for example where HMRC changes its APIs or tax rules change — and the Service may not work correctly, or at all, until you install them. We recommend keeping automatic updates enabled.
• You are responsible for your device, your internet access and keeping your device's operating system up to date and secure.

• HMRC features are optional. If you use them, you authorise Suma to connect to HMRC's APIs on your behalf using the access granted through your Government Gateway sign-in. You can revoke this access at any time in the app or through your Government Gateway account.
• Suma only retrieves information from HMRC or sends submissions to HMRC when you (or a feature you have enabled) instruct it to. Before any submission is made you will be shown what will be sent, and you are responsible for reviewing and confirming it.
• HMRC legally requires all MTD software to send certain device and connection information (fraud prevention headers) with every request. By using the HMRC features you agree to this information being collected from your device and passed to HMRC. See our Privacy Policy for details.
• HMRC's systems are outside our control. We are not responsible for the availability of HMRC services, for planned or unplanned HMRC downtime, for decisions HMRC makes, or for how HMRC processes your submissions.
• You are responsible for meeting your filing and payment deadlines. Suma may show deadlines and send reminders as a convenience, but reminders may fail to arrive (for example if notifications are disabled) and their absence does not excuse a missed deadline.
• Suma is not your tax agent. Using Suma does not appoint us to deal with HMRC on your behalf in the way an accountant or agent is appointed, and we do not correspond with HMRC about your affairs.

• AI outputs are suggestions generated by machine-learning models and may be inaccurate, incomplete or inapplicable to your circumstances. AI features are provided to speed up data entry, not to make decisions for you.
• You must review every AI suggestion before accepting it. Nothing is added to your records or sent to HMRC without your confirmation. We are not liable for the consequences of accepting an AI suggestion without reviewing it.
• Category suggestions do not warrant that an expense is allowable for tax purposes. Whether an expense is deductible depends on your circumstances and HMRC's rules, and remains your responsibility.
• AI features depend on third-party AI providers and may occasionally be slow or unavailable. We may change the underlying models or providers, and may add, modify or withdraw AI features, without notice provided the core functionality you have paid for is not materially reduced.
• Fair use. AI features (such as receipt scanning and voice entry) may be subject to usage allowances that vary by plan, shown in the App and on our pricing page. Allowances are intended for your own business records only. You must not scan documents for other people's businesses, use automated or bulk processing, or create multiple accounts to circumvent limits. We may apply reasonable caps to protect the service, and persistent abuse may lead to feature suspension under section 15. If you have exceptional legitimate needs, contact us.

• The waitlist. Joining the waitlist simply means we may contact you about Suma. It does not create a contract for the supply of the Suma app or any other product, and it does not guarantee access, a place or priority at launch. Any pricing, founding-member offer or early-access benefit mentioned on our website is an indication only, may change, and is not a binding offer.
• Forward-looking statements. Information on our website about Suma's features, timing and pricing describes our current plans. Plans can change, and nothing on the website should be relied on as a promise. To the extent permitted by law, we are not liable for decisions made in reliance on pre-launch information.
• Website content. Content on our website — including guides, articles, examples and calculators — is general information only, may change without notice and may contain errors or omissions. It is not advice (see section 2), and any reliance you place on it is at your own risk.
• Using the website. You must provide an accurate email address you are entitled to use, must not submit anyone else's details without their permission, and must not misuse or attempt to disrupt the website or use it for any unlawful purpose. The website is provided "as is" and "as available", without warranties of any kind so far as the law allows.

You agree not to:

• use the Service for any unlawful purpose, including tax evasion, fraud or money laundering, or knowingly submit false information to HMRC through the Service;
• use the Service on behalf of another person without lawful authority to do so;
• attempt to gain unauthorised access to the Service, other users' data or our systems, or to probe, scan or test their vulnerability other than through any responsible disclosure process we publish;
• introduce viruses, malware or any other harmful material, or interfere with the proper working of the Service;
• use automated means to scrape or bulk-extract data from the Service;
• infringe our or anyone else's intellectual property rights in your use of the Service;
• upload content that is malicious, infringing or unlawful.

We may suspend or terminate accounts that breach these terms (see section 15). If your breach of these terms causes loss to another user or a third party and they bring a claim against us, you agree (where you use the Service in the course of business) to compensate us for losses, liabilities and reasonable costs we incur as a direct result of your breach. This obligation does not apply to consumers.

• Your content stays yours. You retain all rights in your content. You grant us a limited, worldwide, royalty-free licence to host, process, transmit, display and back up your content solely to provide and support the Service (including transmitting it to HMRC on your instruction), and as described in our Privacy Policy. This licence ends when your content is deleted from the Service, subject to the retention described in our Privacy Policy.
• You are responsible for your content. You confirm your content will not infringe anyone's rights or break any law, and that where it includes other people's personal data (such as invoice clients), you are entitled to use it as contemplated by the Service.
• Our IP stays ours. The Service, including its software, design, branding, logos and content we create, is owned by us or our licensors and is protected by intellectual property laws. Apart from the licence in section 4, no rights in the Service are granted to you. You may not use the Suma name or logo without our prior written consent.
• Feedback. If you give us feedback or suggestions, we may use them without restriction or obligation to you.

• Purchases through Apple. Suma Pro subscriptions are purchased through Apple's App Store as in-app purchases and are subject to Apple's Media Services terms. Payment is charged to your Apple Account. We do not collect or store your payment card details.
• Prices. Prices are as shown in the App at the point of purchase and include VAT where applicable. Prices may vary by region in line with App Store pricing.
• Auto-renewal. Subscriptions renew automatically at the end of each billing period unless you cancel at least 24 hours before the end of the current period. You can manage and cancel your subscription at any time in your device's App Store subscription settings. Deleting the App does not cancel your subscription.
• Free trials. Where a free trial is offered, you will be charged when the trial ends unless you cancel before then. Any unused trial period is forfeited when you purchase a subscription.
• Cancelling and changing your mind. If you are a consumer you may have a legal right to change your mind within 14 days of purchase. Because your purchase is made through Apple, cancellation and refund requests within that period (and otherwise) are handled by Apple under its refund process at reportaproblem.apple.com, and by requesting immediate access to digital content you may lose the right to cancel once the content has been supplied, as permitted by law. Your statutory rights — including under the Consumer Rights Act 2015 where the Service is not as described, not of satisfactory quality or not fit for purpose — are not affected.
• Switching plans. Where we offer more than one subscription option (for example monthly and yearly), you can switch in your App Store subscription settings. Upgrades, downgrades and any proration are handled by Apple under its rules, which the App Store explains at the point of change.
• Price and plan changes. We may change subscription prices or what is included in each plan. Changes will not take effect until your next renewal, and you will be notified in advance so you can cancel if you do not agree.
• Free tier. Where we offer free functionality, we may change or withdraw it on reasonable notice. Free functionality is provided "as is" and does not carry the service commitments applying to paid plans.
• Non-payment. If a renewal payment fails or is refunded, your access to Suma Pro features may be reduced to the free tier. Your data is not deleted when a subscription lapses.

• We aim to keep Suma available at all times, but we do not guarantee uninterrupted or error-free operation. We may need to suspend the Service for maintenance, security or technical reasons; where planned, we will try to schedule maintenance outside peak times and give notice in the app.
• We depend on third parties — including Apple, our hosting and AI providers and HMRC — whose availability we do not control.
• We continually improve Suma and may add, change or remove features. If we make a change that materially reduces the core functionality you have paid for, we will tell you in advance and you may end your subscription and receive a pro-rata refund for the unused period (via Apple where the purchase was made through the App Store).
• Beta and early access. We may offer beta, preview, founding-member or early-access features, labelled as such. These are experimental: they are provided "as is", may change or be withdrawn without notice, may contain errors, and do not carry the commitments applying to generally available paid features. We may ask for your feedback on them, which section 10 (Feedback) covers.
• Support is provided by email at support@sumatax.co.uk. We aim to respond within 2 business days during UK business hours.
• If the Service is faulty, we will use reasonable efforts to fix the fault promptly; correcting the fault or re-performing the affected function is our primary remedy for service defects, without limiting your statutory rights.

HMRC requires you to keep records of your business income and expenses, and Suma is designed to help you do that — but you should not treat any single system as your only copy of legally required records. Suma provides export features so you can download your records at any time, and we strongly recommend exporting periodically and before deleting anything. Except where caused by our breach of these terms or of data protection law, we are not responsible for loss of data that you could have avoided by using the export features to keep your own copies.

Nothing in these terms excludes or limits our liability for: death or personal injury caused by our negligence; fraud or fraudulent misrepresentation; or any other liability that cannot be excluded or limited under the law of England and Wales. If you use the Service as a consumer, nothing in these terms affects your statutory rights, including your rights under the Consumer Rights Act 2015 to services performed with reasonable care and skill and digital content of satisfactory quality.

Subject to the paragraph above:

• We are not liable for losses arising from inaccurate or incomplete information you enter or confirm, from your failure to review submissions or AI suggestions before accepting them, or from your failure to meet a filing or payment deadline — including any HMRC interest, penalties or surcharges arising from these.
• We are not liable for the acts, omissions or availability of HMRC, Apple or other third-party services outside our reasonable control.
• If you use the Service in the course of business: we are not liable for loss of profit, loss of business, business interruption, loss of anticipated savings, loss of goodwill or any indirect or consequential loss; and all implied warranties, conditions and terms are excluded to the fullest extent permitted by law.
• If you use the Service as a consumer: we are responsible for foreseeable loss and damage caused by our breach of these terms or our failure to use reasonable care and skill, but we are not responsible for unforeseeable loss, or for business losses, since the Service is supplied for use in your trade as a sole trader at your own risk in that respect.
• Our total aggregate liability to you arising out of or in connection with the Service in any 12-month period is limited to the greater of (a) the subscription fees you paid to us in that period and (b) £100.

• You can stop using Suma and delete your account at any time in the app or by contacting us. Deleting your account does not automatically cancel an App Store subscription — cancel that in your App Store settings.
• We may suspend or restrict your access, or terminate your account, immediately if you seriously or repeatedly breach these terms, if we are required to by law, if we reasonably suspect fraudulent or unlawful use, or if you are abusive or threatening towards our team through any support channel. Where practicable we will give you notice and an opportunity to remedy the issue first, and where we suspend we will lift the suspension once the issue is resolved. We will explain our reasons unless prevented by law or security concerns.
• We may withdraw the Service entirely on at least 30 days' notice. If you have paid for a period extending beyond withdrawal, you will receive a pro-rata refund of fees for the unused period (via Apple where the purchase was made through the App Store).
• On termination, we will make your data available for export for a reasonable period (at least 30 days where lawful) before deletion in line with our Privacy Policy. Sections of these terms which by their nature should survive termination (including sections 10, 14 and 17) will do so.

We are not liable for any failure or delay in performing our obligations caused by events beyond our reasonable control, including (without limitation) failure of public or private telecommunications networks, HMRC or App Store outages, power failure, industrial action, civil unrest, fire, flood, epidemic, or acts of government. If such an event occurs, our obligations are suspended for its duration and we will take reasonable steps to minimise the impact. If a significant event prevents us providing the Service for more than 30 days, either of us may end the agreement, and you will receive a pro-rata refund for any paid period affected.

• Governing law and jurisdiction. These terms are governed by the law of England and Wales, and the courts of England and Wales have exclusive jurisdiction — except that if you use the Service as a consumer resident in Scotland or Northern Ireland, you may also bring proceedings in your local courts, and you benefit from any mandatory consumer protections of the law where you live.
• Notices. We may give you notices in the app, by push notification or by email to the address on your account; notices are treated as received when sent (for email) or displayed (in-app). You may give us notice by emailing support@sumatax.co.uk. Please keep your email address up to date.
• Entire agreement. These terms, together with the Privacy Policy and Cookie Policy, form the entire agreement between us in relation to the Service, and neither of us relies on any statement not set out in them (though nothing in this clause limits liability for fraud).
• Severability. If any part of these terms is found unenforceable, the rest remains in effect.
• No waiver. If we do not enforce a right under these terms, that is not a waiver of it.
• Assignment. You may not transfer your rights under these terms. We may transfer ours as part of a business sale or reorganisation, provided your rights are not reduced.
• No partnership or agency. Nothing in these terms creates a partnership, joint venture or agency relationship between you and us, and using Suma does not make us your tax agent.
• Third parties. These terms do not give rights to anyone who is not a party to them, except that Apple and its subsidiaries are third-party beneficiaries of these terms in respect of your use of the iOS app and may enforce them against you. You acknowledge that Apple has no obligation to provide maintenance, support, warranty or claims handling for the App, and that we, not Apple, are responsible for the App and its content.

If something has gone wrong, please tell us at support@sumatax.co.uk with "Complaint" in the subject line and as much detail as you can. We will acknowledge your complaint within 2 business days, investigate it, and aim to give you a full response within 15 business days. If you are not satisfied with our response, you may pursue the matter through the courts as set out in section 17; if you are a consumer, you can also seek advice from Citizens Advice.

Suma Tax Ltd, company number 17245779, 16 Crown Farm Close, Coventry, CV3 3JY, England. Email: support@sumatax.co.uk.