Terms and Conditions

1. Definitions and Interpretation

1.1 Definitions

1.2 Interpretation

• References to “writing” or “written” include email.
• References to legislation include any amendment, re-enactment, or subordinate legislation made under it.
• Headings are for convenience only and do not affect interpretation.
• The words “include”, “includes”, and “including” are to be construed without limitation.

2. The Service

2.1 Description

FlowForm is a cloud-based workflow automation platform that enables you to:

• Capture, design, and execute business workflows through AI-assisted elicitation.
• Digitally record income and expense data for the purposes of UK tax compliance.
• Prepare and submit quarterly updates and final declarations to HMRC under the Making Tax Digital for Income Tax Self Assessment programme.
• Receive notifications and reminders about tax deadlines via email, SMS, or WhatsApp.
• Integrate with third-party services including Google Calendar, HMRC Government Gateway, and document capture tools.

2.2 Service Availability

We will use commercially reasonable efforts to make the Service available 24 hours a day, 7 days a week, except for:

• Planned maintenance, which we will notify you of at least 48 hours in advance by email or in-app notification wherever practicable.
• Unplanned downtime caused by circumstances beyond our reasonable control (see Section 12).
• Downtime or unavailability of HMRC’s APIs, which is outside our control.

We do not guarantee any specific level of uptime or availability. Where HMRC’s APIs are unavailable, any pending submissions will be queued and automatically retried when the service is restored. We will notify you if a submission cannot be completed before a relevant deadline due to HMRC API unavailability.

2.3 Modifications

We reserve the right to modify, update, or enhance the Service at any time. Where a modification materially reduces the functionality available under your current Tier, we will provide you with at least 30 days’ notice and, at your option, the right to terminate your Subscription without penalty (see Section 10).

3. Registration and Accounts

3.1 Eligibility

To use the Service, you must be at least 16 years of age and have the legal capacity to enter into a binding agreement. If you are registering on behalf of a business, you represent and warrant that you have authority to bind that business to this Agreement.

3.2 Account Registration

To access the Service, you must create an Account by providing a valid email address. We use email-based authentication (“magic link”) to verify your identity. You are responsible for:

• Ensuring that the email address associated with your Account is accurate and current.
• Maintaining the security of the email account used for authentication.
• All activity that occurs under your Account, whether or not authorised by you.

3.3 Authorised Users

Depending on your Tier, you may invite additional Authorised Users to access your Account. You are responsible for all actions taken by your Authorised Users and for ensuring they comply with this Agreement. You must promptly remove access for any Authorised User who no longer requires it or who you believe has acted in breach of this Agreement.

3.4 Account Security

You must notify us immediately at support@neuro-symbolic.co.uk if you become aware of any unauthorised access to your Account or any security breach. We are not liable for any loss or damage arising from your failure to maintain the security of your Account credentials.

4. HMRC Making Tax Digital — Specific Terms

4.1 Your Obligations Regarding Tax Data

When you use FlowForm to prepare and submit quarterly updates or final declarations to HMRC, you acknowledge and agree that:

• You are solely responsible for the accuracy, completeness, and timeliness of the financial data you enter into FlowForm.
• You are solely responsible for ensuring that you comply with all applicable tax legislation, including the Income Tax (Digital Requirements) Regulations 2021.
• FlowForm presents your data for review before submission. By clicking “Submit” (or equivalent), you instruct us to transmit that data to HMRC on your behalf. This instruction constitutes your confirmation that the data is accurate to the best of your knowledge.
• HMRC treats the data received from FlowForm as your official submission. Once submitted, the data cannot be withdrawn, although corrections can be made in subsequent quarterly updates or through the year-end adjustment process.
• You remain the legal taxpayer. Neuro-Symbolic Ltd accepts no liability for penalties, interest, or other consequences arising from inaccurate, incomplete, or late submissions.

4.2 AI-Assisted Data Capture

FlowForm uses artificial intelligence to assist you in capturing and structuring your financial data. You acknowledge and agree that:

• AI-generated suggestions (including expense categorisation, completeness checks, and data formatting) are advisory only and are provided to assist you, not to replace professional judgement.
• You must review all AI-generated suggestions before confirming them. Accepting an AI suggestion is your decision and your responsibility.
• We do not warrant that AI suggestions are correct, complete, or suitable for your specific tax circumstances.
• AI-assisted data capture does not constitute tax advice. If you are uncertain about how to categorise income, claim allowances, or report your tax affairs, you should seek independent advice from a qualified accountant or tax adviser.

4.3 HMRC Authorisation

To submit data to HMRC through FlowForm, you must authorise FlowForm to act on your behalf by completing HMRC’s OAuth 2.0 authorisation process via the Government Gateway. You acknowledge that:

• By authorising FlowForm, you grant us permission to make API calls to HMRC on your behalf, including submitting quarterly updates, retrieving tax calculations, and submitting final declarations.
• You can revoke this authorisation at any time through your HMRC Government Gateway account or by contacting us.
• If you revoke authorisation, FlowForm will be unable to submit data to HMRC on your behalf until authorisation is restored.
• HMRC may revoke or limit access to their APIs at any time, which may affect our ability to provide the MTD submission service.

4.4 Fraud Prevention Data

HMRC legally requires all MTD-compatible software to collect and transmit fraud prevention data (device and connection metadata) with every API request. By using FlowForm for HMRC submissions, you consent to the collection and transmission of this data as described in our Privacy Policy (Section 2.2). This is a statutory requirement and the Service cannot be used for HMRC submissions without it.

4.5 HMRC Deadlines

FlowForm provides notifications and reminders about HMRC quarterly deadlines as a convenience feature. You acknowledge that:

• You are solely responsible for meeting all HMRC deadlines, including quarterly update deadlines and the final declaration deadline.
• While we will make reasonable efforts to send timely reminders, we do not guarantee that notifications will be delivered or received before a deadline.
• Failure of our notification system does not constitute grounds for exemption from HMRC penalties.
• We are not liable for any penalties or interest charges imposed by HMRC as a result of late submissions, regardless of the cause.

4.6 Disclaimer of Tax Advice

FlowForm is a workflow automation and submission tool. Neuro-Symbolic Ltd is not a firm of accountants, tax advisers, or financial advisers. Nothing in the Service, including any AI-generated content, constitutes tax advice, financial advice, or legal advice. If you require advice on your tax affairs, you should consult a suitably qualified professional.

5. Customer Data and Intellectual Property

5.1 Ownership of Customer Data

You retain all rights, title, and interest in and to your Customer Data. We do not claim any ownership of Customer Data. We process your Customer Data solely for the purpose of providing the Service to you in accordance with this Agreement and our Privacy Policy.

5.2 Our Intellectual Property

All intellectual property rights in the Service, including the software, design, documentation, and any improvements or modifications thereto, remain the exclusive property of Neuro-Symbolic Ltd. Nothing in this Agreement grants you any right, title, or interest in our intellectual property, except for the limited right to use the Service in accordance with this Agreement.

5.3 Workflow Definitions

Workflow definitions that you create using FlowForm are your Customer Data. You may export your workflow definitions in JSON format at any time during your Subscription. We do not claim any intellectual property rights over the workflow definitions you create.

5.4 Data Portability

You may request an export of your Customer Data in JSON format at any time by contacting us. We will provide the export within 30 days of your request. Upon termination of your Subscription, you may request an export of your Customer Data within 30 days of the termination date, after which your data will be deleted in accordance with our retention policy.

5.5 Data Processing

Our Privacy Policy governs how we collect, process, store, and protect your personal data and Customer Data. By using the Service, you acknowledge that you have read and understood our Privacy Policy.

6. Fees and Payment

6.1 Subscription Tiers

All fees are stated exclusive of VAT. VAT will be added at the prevailing rate where applicable.

6.2 Payment Terms

• Subscription Fees are payable monthly in advance via Stripe.
• Your first payment is due at the point of subscription.
• If a payment fails, we will notify you and attempt to collect payment again. If payment is not received within 7 days, we may suspend your access to the Service.
• If your account is suspended for non-payment, we will retain your Customer Data for 30 days, after which it may be deleted.

6.3 Price Changes

We will give you at least 60 days’ written notice of any increase in Subscription Fees. The new price will apply from your next billing cycle after the notice period has elapsed.

6.4 Refunds

Subscription Fees are non-refundable except in the following circumstances:

• Where we materially reduce the functionality of the Service available under your Tier and you choose to terminate within 30 days of notification.
• Where we terminate your Subscription without cause.
• Where you exercise your right to cancel within the 14-day cooling-off period (see Section 15.1), provided no HMRC submissions have been made during that period.

6.5 Free Trial

We may, at our discretion, offer a free trial period. During the free trial, you will not be charged. Unless you cancel before the end of the trial period, your Subscription will commence and you will be charged the applicable Subscription Fee.

7. Acceptable Use

7.1 Permitted Use

You may use the Service only for its intended purpose: workflow automation, business process management, and Making Tax Digital submissions in accordance with this Agreement.

7.2 Prohibited Conduct

You must not:

• Use the Service to submit false, fraudulent, or misleading data to HMRC or any other party.
• Attempt to gain unauthorised access to any part of the Service, other users’ accounts, or our infrastructure.
• Use the Service to transmit viruses, malware, or any other malicious code.
• Reverse-engineer, decompile, or disassemble any part of the Service.
• Resell, sublicence, or redistribute the Service without our prior written consent.
• Use the Service in any manner that violates applicable law or regulation.
• Interfere with or disrupt the integrity or performance of the Service.
• Use automated scripts, bots, or scrapers to access or interact with the Service, except through our published APIs.

7.3 Consequences of Breach

If you breach this Section 7, we may, at our discretion, suspend or terminate your access to the Service immediately and without notice. We may also report any suspected illegal activity to the relevant authorities.

8. Warranties and Disclaimers

8.1 Our Warranties

We warrant that:

• We will provide the Service with reasonable care and skill.
• The Service will materially conform to the description provided in this Agreement.
• We have the right to provide the Service and to grant you the rights described in this Agreement.
• We will comply with all applicable laws and regulations in the provision of the Service.

8.2 Disclaimers

Except as expressly stated in Section 8.1, the Service is provided “as is” and “as available”. To the maximum extent permitted by law, we disclaim all other warranties, whether express, implied, or statutory, including but not limited to:

• Any implied warranty of merchantability, fitness for a particular purpose, or non-infringement.
• Any warranty that the Service will be uninterrupted, error-free, or secure.
• Any warranty that the results obtained from the Service will be accurate or reliable.
• Any warranty regarding the availability or performance of HMRC’s APIs or any third-party service.
• Any warranty that AI-generated suggestions or content will be correct, complete, or suitable for your circumstances.

8.3 Third-Party Services

The Service integrates with third-party services including HMRC, Google Calendar, Stripe, Twilio, and Resend. We are not responsible for the availability, accuracy, or performance of any third-party service. Your use of third-party services is subject to the terms and conditions of those services.

9. Limitation of Liability

9.1 Exclusions That Cannot Be Limited

Nothing in this Agreement excludes or limits our liability for:

• Death or personal injury caused by our negligence.
• Fraud or fraudulent misrepresentation.
• Any other liability that cannot be excluded or limited under applicable law.

9.2 Exclusion of Indirect Losses

To the maximum extent permitted by law, we shall not be liable for any:

• Indirect, incidental, special, or consequential damages.
• Loss of profits, revenue, business, or anticipated savings.
• Loss of data or corruption of data (beyond our obligation to maintain backups as described in our Privacy Policy).
• Loss of goodwill or reputation.

9.3 Cap on Liability

Our total aggregate liability to you under or in connection with this Agreement, whether in contract, tort (including negligence), breach of statutory duty, or otherwise, shall not exceed the greater of: (a) the total Subscription Fees paid by you in the 12 months immediately preceding the event giving rise to the claim; or (b) £500.

9.4 HMRC-Specific Liability Exclusions

Without limiting the generality of the above, we shall not be liable for:

• Any penalties, interest, or surcharges imposed by HMRC as a result of inaccurate, incomplete, or late submissions.
• Any losses arising from the unavailability of HMRC’s APIs.
• Any losses arising from your reliance on AI-generated suggestions without independent verification.
• Any losses arising from your failure to review data before submission.
• Any losses arising from your failure to maintain accurate and complete financial records.

9.5 Your Responsibility

You acknowledge that you are solely responsible for the accuracy and completeness of the data you submit through the Service, for meeting all HMRC deadlines, and for seeking professional advice where necessary. The Service is a tool to assist you; it does not replace professional tax or accounting services.

10. Term and Termination

10.1 Term

This Agreement commences when you create your Account and continues on a monthly renewal basis until terminated in accordance with this Section 10.

10.2 Termination by You

You may cancel your Subscription at any time. Cancellation will take effect at the end of your current billing period. Before cancelling, you should:

• Export any Customer Data you wish to retain (see Section 5.4).
• Ensure that all pending HMRC submissions have been completed or are no longer required.
• Consider whether you need to revoke FlowForm’s authorisation with HMRC via the Government Gateway.
• Download any HMRC submission confirmations or acknowledgement references you may need for your records.

10.3 Termination by Us

For Cause

We may terminate this Agreement immediately if you commit a material breach that is incapable of remedy, or if you fail to remedy a remediable breach within 14 days of receiving written notice from us specifying the breach and requiring it to be remedied.

Without Cause

We may terminate this Agreement without cause by giving you at least 90 days’ written notice. In such case, we will refund any prepaid Subscription Fees for the period after the termination date.

Service Discontinuation

If we decide to discontinue the Service entirely, we will give you at least 180 days’ written notice and will assist you in exporting your Customer Data.

10.4 Effects of Termination

Upon termination of this Agreement:

• Your right to access and use the Service will cease immediately (or at the end of your billing period, if you have cancelled).
• We will retain your Customer Data for 30 days following termination, during which time you may request an export.
• After the 30-day retention period, we will delete your Customer Data, except where we are required to retain it by law (e.g., HMRC submission records).
• We will revoke any HMRC OAuth tokens associated with your Account.
• Any provisions of this Agreement that are intended to survive termination will continue in force.

10.5 Surviving Provisions

Sections 4 (HMRC Making Tax Digital), 5 (Customer Data and Intellectual Property), 8 (Warranties and Disclaimers), 9 (Limitation of Liability), 11 (Confidentiality), and 14 (General Provisions) shall survive termination of this Agreement.

11. Confidentiality

11.1 Obligations

Each party agrees to keep confidential all information received from the other party that is designated as confidential or that would reasonably be considered confidential, and not to disclose it to any third party without the prior written consent of the disclosing party.

11.2 Permitted Disclosures

Confidential information may be disclosed:

• To HMRC, to the extent necessary for the provision of MTD services as instructed by you.
• To our sub-processors, to the extent necessary for the provision of the Service, subject to appropriate confidentiality obligations.
• Where required by law, regulation, or court order, provided that the disclosing party is notified where legally permissible.
• To professional advisers who are bound by duties of confidentiality.

11.3 Duration

The obligations of confidentiality in this section shall continue for a period of 3 years after the termination of this Agreement, except in respect of personal data, for which confidentiality obligations shall continue indefinitely.

12. Force Majeure

Neither party shall be liable for any failure or delay in performing its obligations under this Agreement to the extent that such failure or delay is caused by circumstances beyond its reasonable control, including but not limited to:

• Natural disasters, epidemics, or pandemics.
• War, terrorism, or civil unrest.
• Government actions, sanctions, or embargoes.
• Failure of HMRC’s systems or APIs.
• Failure of internet infrastructure or telecommunications networks.
• Cyber-attacks, including distributed denial-of-service attacks.

The affected party must notify the other party as soon as reasonably practicable and use reasonable efforts to mitigate the effects of the force majeure event.

If a force majeure event continues for more than 60 days, either party may terminate this Agreement by giving written notice to the other party.

13. Indemnification

13.1 Your Indemnity to Us

You agree to indemnify and hold harmless Neuro-Symbolic Ltd, its directors, officers, and employees from and against any claims, losses, damages, liabilities, and expenses (including reasonable legal fees) arising out of or in connection with:

• Your breach of this Agreement.
• Your use of the Service in violation of applicable law.
• The inaccuracy or incompleteness of any data you submit through the Service, including data submitted to HMRC.
• Any claim by a third party arising from your use of the Service.

13.2 Our Indemnity to You

We agree to indemnify and hold you harmless from and against any claims, losses, damages, liabilities, and expenses (including reasonable legal fees) arising out of or in connection with:

• Any claim that the Service infringes the intellectual property rights of a third party.
• Any breach by us of our data protection obligations under applicable law.

14. General Provisions

14.1 Governing Law

This Agreement shall be governed by and construed in accordance with the laws of England and Wales. Any disputes arising out of or in connection with this Agreement shall be subject to the exclusive jurisdiction of the courts of England and Wales.

14.2 Entire Agreement

This Agreement, together with the Privacy Policy and any order confirmation, constitutes the entire agreement between you and us in relation to the Service and supersedes all prior agreements, representations, and understandings.

14.3 Severability

If any provision of this Agreement is found to be invalid or unenforceable by a court of competent jurisdiction, that provision shall be severed from the Agreement and the remaining provisions shall continue in full force and effect.

14.4 Waiver

No failure or delay by either party in exercising any right or remedy under this Agreement shall constitute a waiver of that right or remedy, nor shall any single or partial exercise preclude any further exercise of the same or any other right or remedy.

14.5 Assignment

You may not assign or transfer your rights or obligations under this Agreement without our prior written consent. We may assign our rights and obligations under this Agreement to a successor in the event of a merger, acquisition, or sale of all or substantially all of our assets, provided that the assignee agrees to be bound by the terms of this Agreement.

14.6 Third-Party Rights

No person other than the parties to this Agreement shall have any right to enforce any of its terms under the Contracts (Rights of Third Parties) Act 1999.

14.7 Notices

All legal notices under this Agreement should be sent by email to legal@neuro-symbolic.co.uk. Notices will be deemed received on the next business day after sending.

14.8 Complaints

If you have a complaint about the Service, please contact us at support@neuro-symbolic.co.uk. We will acknowledge your complaint within 2 business days and provide a substantive response within 10 business days.

15. Consumer Rights

15.1 Cooling-Off Period

If you are a consumer, you have the right to cancel your Subscription within 14 days of the date of purchase without giving any reason, in accordance with the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013. To exercise this right, you must notify us by email before the 14-day period expires. If no HMRC submissions have been made during this period, we will provide a full refund of any Subscription Fees paid.

15.2 Consumer Rights Act 2015

If you are a consumer, the Service will be provided with reasonable care and skill in accordance with the Consumer Rights Act 2015. If the Service does not meet this standard, you may be entitled to a repeat performance or a price reduction.

15.3 Statutory Rights Unaffected

Nothing in this Agreement affects your statutory rights as a consumer. Where any provision of this Agreement conflicts with your statutory rights, your statutory rights shall prevail.

16. Document Control

Contact Information

© Neuro-Symbolic Ltd 2026. All rights reserved.