This page was last updated 11th February 2026

Making Tax Digital (“MTD”) Subscription Service

Supplementary Terms and Conditions

These terms apply to RIFT’s “Making Tax Digital” Subscription Service. By verifying your card details with us, by making a refundable 30p payment through our Stripe payment platform, you confirm that you accept these terms of use and that you agree to comply with them.

We recommend that you print a copy of these terms for future reference. Alternatively, you can download a pdf of these terms by visiting https://www.riftrefunds.co.uk/terms-and-conditions/.

If you have any queries about what these terms mean, please contact us.

1. Meaning of certain words.

In these terms, we use the words “RIFT”, “we”, “us” and “our” when referring to RIFT Tax Refunds, a trading name of RIFT Limited. We’re a company incorporated in England and Wales (Company number: 04088211). Our registered office is The Cobalt Building, 1600 Eureka Park, Lower Pemberton, Ashford, Kent, TN25 4BF.

When we use the words “you” and “your” we are referring to the person to whom we are providing our services.

2. Where to find information about us and our services.

You can find everything you need to know about us, our services, and our fees and how you pay them on our website before you ask us to provide our services. We also confirm the fees that we will charge by email.

3. We don’t give business customers all the same rights as consumers.

For example, business customers can’t cancel their orders, they have different rights where there is a problem with a service and we don’t compensate them in the same way for losses caused by us or our services. Where a term applies just to businesses or just to consumers, this is clearly stated. You are a business customer if you are buying services wholly or mainly for use in connection with your trade, business, craft or profession, even if you are an individual. If you are a consumer, please refer to paragraph 14 which includes important information about your right to change your mind.

4. If you are a business customer this is our entire agreement with you.

If you are a business customer these terms constitute the entire agreement between us in relation to your purchase. You acknowledge that you have not relied on any statement, promise, representation, assurance or warranty made or given by us or on our behalf which is not set out in these terms and that you have no claim for innocent or negligent misrepresentation based on any statement in this agreement.

5.    MTD SUBSCRIPTION SERVICE.

5.1    If you qualify for “Making Tax Digital”, we may offer you an annual subscription service, which covers assisting you with your MTD quarterly submissions and compliance and (optionally) preparing and submitting your annual Tax Return to HMRC (“Subscription Service”).

5.2    The Subscription Service shall commence on 1st April and shall continue (unless terminated earlier in accordance with paragraph 14 or paragraph 16) for an initial term of 12 months (“Initial Term”). Thereafter, the Subscription Service shall automatically renew for successive periods of 12 months (each an “Extended Term”) unless terminated in accordance with paragraph 14 or paragraph 16 or unless you notify us in writing, prior to the commencement of the relevant Extended Term, that you do not wish to renew.

5.3    We will provide written notice on 1st March of each year confirming that the Subscription Service will automatically renew for a further 12-month Extended Term commencing on 1st April, unless you notify us in writing before 1st April that you do not wish to renew.

5.4    You remain responsible for meeting your MTD obligations and deadlines. Our assistance depends on your timely provision of accurate and complete information to us (please see paragraph 7 for further details).

6. Our obligations to you.

6.1    We will provide our services with reasonable care and skill and will accurately process all information you provide to us and take all actions necessary in connection with the provision of our services within a reasonable time.

6.2    If HMRC charge a penalty for the late filing of a document or any other default which is caused by us, we will pay the penalty. If it’s not our fault, you will have to pay it.

6.3    We maintain high standards of conduct in our dealings with government departments and others. We may decline to provide a service if we reasonably believe that doing so may breach those standards. We will notify you as soon as we can if we decide not to provide a service.

6.4    If you do not provide all the relevant information in our requested timeframes, we will not be liable for the outcome of your quarterly MTD submissions, Tax Return, or any potential late filing fines. This exemption only applies to the extent that the outcome or fines are a direct result of your failure to provide the required information within the timeframes requested by us.

7. Your obligations to us.

7.1    You agree to co-operate with us so that we can provide the services in accordance with our obligations.

7.2    You agree to provide the information that we ask for promptly and to make sure that this information is true, accurate, correct and complete, including taking all the necessary steps to get this information from other sources if required.

7.3    You will keep accurate records and receipts as required by HMRC to support your MTD submissions and retain them for seven years following the tax year to which your Tax Return relates.

7.4    You must tell us about all your sources of income and the amounts you receive, including but not limited to, any PAYE, self-employed, pension or rental income and any benefits received in every tax year for which RIFT is completing a Tax Return. You must also provide honest, accurate and correct details of the money you have spent for the purposes of your work or business, and provide documentary evidence to support your spending when we request it.

7.5    You are responsible for approving any MTD submissions or Tax Return before we submit it to HMRC. Your approval may be given by either clicking the ‘Accept’ button on our email to you containing your Tax Return; in writing by email or approving your MTD submission via our software solution.

7.6    You accept that you may have to pay back any money received where the claim was based on incorrect information provided by you. If that happens, you will have no right to claim back any money from RIFT, including our fee, unless we have made an error too.

8. Our fees.

  Our fee
‘MTD Essentials’ subscription – quarterly returns and compliance only £10 per month (including VAT) payable monthly in advance by recurring card payment. An additional fee of £295 + VAT (£354) would then be payable for the submission of a tax return, should you wish to use our services for this.
‘MTD Total Care’ subscription – quarterly returns, compliance and submission of tax return £35 per month (including VAT) payable monthly in advance by recurring card payment – no end-of year fee for the submission of a tax return.

8.2    Where you pay by recurring card payment, if your card payment fails and is not remedied within fourteen days of our reminder, we may suspend or end the Subscription Service under paragraph 15.

8.3    The fees payable for the Subscription Service are non-refundable, except: (i) to the extent required under the consumer cooling-off provisions in paragraph 14; and (ii) where you end the contract before a materially detrimental change takes effect under paragraph 17, in which case we will refund any fees paid in advance for Subscription Services not provided. Therefore, we shall have no liability to return any amounts paid by you in respect of the current year if you choose to cancel the Subscription Service during that year, except in those limited circumstances. This means that outside of the cooling-off period, fees already paid are not refundable if you cancel mid-year.

8.4    We may adjust the fees payable for the Subscription Service, and/or the services offered under the Subscription Service in accordance with paragraph 17.

8.5    We review our fee rates once a year, and we will advise you of any changes to them before they affect you. If you wish to cancel the contract, please refer to paragraph 16.

8.6    If the rate of VAT changes between the date our contract with you is formed and the date we supply the services, we will adjust the rate of VAT that you pay, unless you have already paid in full before the change in the rate of VAT takes effect.

9. Data Protection and Money Laundering

9.1    We are registered as a fee payer with the Information Commissioner’s Office under registration no. Z8756842.

9.2    How we use any personal data you give us is set out in our Privacy Policy at https://www.riftrefunds.co.uk/privacy-cookies-policy/.

9.3    We will securely store all of your physical documents for 3 years from the end of the tax year to which they relate in accordance with our retention policy guidelines. After this 3 year period, we will securely destroy your physical documents in accordance with the ISO BS EN 15713 standard, which relates to the secure destruction of confidential waste. If you require your documents to be returned to you within the 3 year retention period, please contact us.

9.4    We are registered with HMRC for money laundering supervision (as required under the UK’s Money Laundering Regulations). Our registration number is XVML00000178959. The Money Laundering Regulations require us to check your identity and keep evidence that we have done so. We may carry out electronic searches against your name – for example, against the electoral register - and may ask you to send us photographic ID and two proofs of address so that we can provide the services which fall within the scope of the Money Laundering Regulations.

10. Our responsibility for losses you suffer.

10.1    We don’t compensate you for all losses caused by us or our services.

10.2    Our liability to consumers: We are responsible for losses you suffer caused by us breaking this contract unless the loss is:

  • Unexpected. It was not obvious that it would happen and nothing you said to us before we accepted your instruction meant we should have expected it (so, in the law, the loss was unforeseeable);
  • Caused by a delaying event outside our control, as long as we contact you as soon as reasonably possible to tell you about the delay and do what we can to reduce the delay;
  • Avoidable. Something you (or your agents, employees, officers or advisors) could have avoided by taking reasonable action. For example, we will not be responsible for losses you suffer because you:
    • fail to act on our advice;
    • do not provide us with complete and correct information relevant to the services we are providing, within the timescales we request; or
    • withhold, misrepresent or conceal relevant information; or
  • A business loss. Our liability for any loss you suffer in connection with your trade, business, craft or profession is limited, as described in paragraph 10.3.

10.3    Our liability to businesses. If you’re a business customer, then, except in respect of the losses described in paragraph 10.4:

  • we shall not be liable to you, whether in contract, tort (including negligence), breach of statutory duty, or otherwise, for any loss of profit, or any indirect or consequential loss arising under or in connection with any contract between us; and
  • our total liability to you for all other losses arising under or in connection with any contract between us, whether in contract, tort (including negligence), breach of statutory duty, or otherwise, shall be limited to the greater of (i) £250 and (ii) 150% of the total sums paid by you for services under such contract in the 12 month period preceding the date upon which the claim arose.

10.4    Nothing in these terms shall limit or exclude our liability for:

  • death or personal injury caused by our negligence, or the negligence of our employees, agents or subcontractors (as applicable);
  • fraud or fraudulent misrepresentation;
  • breach of the terms implied by section 12 of the Sale of Goods Act 1979 or section 2 of the Supply of Goods and Services Act 1982; or
  • any other matter in respect of which it would be unlawful for us to exclude or restrict liability.

11. Nobody else has any rights under our contract with you.

11.1    The contract under these terms is between you and us. Nobody else can enforce it and neither of us will need to ask anybody else to sign-off on ending or changing it.

11.2    The advice and information we provide to you as part of our services is for your sole use and not for any third party to whom you may communicate it, unless we have expressly agreed with you that a specified third party may rely on our work. We accept no responsibility to third parties, including any group company to whom the engagement letter is not addressed, for any advice, information or material produced as part of our work for you which you make available to them. 

12. You have rights if there is something wrong with the services we provide.

12.1    Your rights and remedies if you are a consumer.

12.1.1    We honour our legal duty to provide you with services that are as described to you on our website and that meet all the requirements imposed by law.

12.1.2    The Consumer Rights Act 2015 says:

  • You can ask us to repeat or fix a service if it's not carried out with reasonable care and skill, or get some money back if we can't fix it.
  • If a price hasn't been agreed upfront, what you're asked to pay must be reasonable.
  • If a time hasn't been agreed upfront, it must be carried out within a reasonable time.

12.2    Your legal rights, summarised above, are subject to certain exceptions. For detailed information please visit the Citizens Advice website (www.citizensadvice.org.uk). You have options for resolving disputes with us, including through our formal and informal Complaints Processes.

12.3    Your rights and remedies if you are a business customer. We warrant that we will provide our services with reasonable care and skill. We shall, at our option, repeat or fix a service if it's not carried out with reasonable care and skill or refund the price of the defective service in full and this will be your only remedy for breach of this warranty.

13.    If you need to complain

13.1    We have been established since 1999, and are proud of our commitment to quality and our dedication to customers. With thousands of clients every year, occasionally we might not get it right and if you are not happy with any aspect of our performance, we would like to know about it. We want to put it right and prevent it from happening again.

13.2    If you are not happy, please let a member of our staff know as soon as possible. In the majority of cases your complaint will be resolved immediately. If you wish to take it further please follow our Complaints Process below.

13.3    Complaints Process

13.3.1    When you contact us, please let us know that you wish to discuss your issue with our Customer Care Team. We will take your contact details so that we can arrange for the Customer Care Team to call you at a convenient time.

13.3.2    A member of the Customer Care Team will speak with the member of staff involved in your matter and collate the notes of the issues and decisions at each stage. The Customer Care Team member will have the relevant information to hand when they call you.

13.3.3    The Customer Care Team will then try to deal with the issue by:

  • If not apparent from our notes, establishing what has happened so far, and who has been involved
  • Clarifying the nature of the complaint and what remains unresolved
  • Clarifying what you feel would put things right
  • Agreeing a route to resolution with you.

13.3.4    When we have carried out what we said we would to resolve your complaint, we will confirm with you that the issue has now been resolved and the complaint is closed.

13.4    If you want to make a formal complaint instead, please write to:

The Customer Experience Manager
RIFT Ltd
The Cobalt Building
1600 Eureka Park
Lower Pemberton
Ashford 
Kent 
TN25 4BF

13.5    We will acknowledge your written complaint in writing within 3 working days of its receipt. The reply will include information about how the issues raised will be dealt with, and a commitment to send a written response within a further 20 working days.

14. If you are a consumer you have a right to change your mind.

14.1    This paragraph 14 applies where you are acting as a consumer. It does not apply to business customers.

14.2    You have 14 days after the date we confirm to you that we have accepted your request to receive the Subscription Service, to change your mind. This is known as a ‘cooling-off’ period. Your right to cancel is subject to some conditions as set out below.

14.3    To let us know you want to change your mind, contact us by phone on 01233 653971.

14.4    If you ask us to start providing a service to you during the cooling-off period, you agree that we may do so and you acknowledge that you will pay us a proportionate amount for services supplied up to the time you tell us you have changed your mind.

14.5    If you cancel the Subscription Service during the cooling-off period, we will refund you any monthly subscription fee paid prior to the date of termination, less a proportionate amount in respect of any Subscription Service supplied before cancellation.

14.6    If you are due a refund of any fees paid to us pursuant to this paragraph, we will refund you as soon as possible and within 14 days of you telling us you've changed your mind. We refund you by bank transfer directly to your preferred bank account. We don't charge a fee for the refund.

15. We can end our contract with you.

15.1    We can suspend or end our contract with you and claim any compensation due to us if:

we decide that we are unable to continue to act for you. Examples of where this may occur are:

  • if we cannot obtain clear instructions from you;
  • if we believe that we will not be successful in your claim; or
  • if we, acting reasonably, consider you have given us misleading instructions or information; or 
  • you don't make any payment to us when it's due and you still don't make payment within fourteen days of our payment reminder.

16. Your right to terminate

16.1    You may cancel our contract at any time by giving us notice in writing to that effect, following which we will carry out no further work on your behalf. No refunds will be due in respect of any fees paid for the Subscription Service prior to the date of termination of the contract, other than where you cancel during the cooling off period as described in paragraph 14.

16.2    Once the contract is terminated by either party, RIFT will not be liable to complete any outstanding MTD quarterly submissions or any end-of-year tax return.

17. Changes we can make if we give you notice and an option to terminate. 

We can alter these terms to reflect changes in law or our business operations or changes in fees. If we make a change that significantly disadvantages you, we will give you at least 30 days’ notice. You can then call us on 01233 653971 to end the contract before the change takes effect. If you do, we will refund you for any part of the Subscription Service you have already paid for but will not receive.

18. You can go to court.

These terms are governed by English law. If you are a consumer then, wherever you live, you can bring claims against us in the English courts and if you live in Wales, Scotland or Northern Ireland, you can also bring claims against us in the courts of the country you live in. If you are a consumer we can claim against you in the courts of the country you live in. If you are a business customer you irrevocably agree to submit all disputes arising out of or in connection with our contract with you to the exclusive jurisdiction of the English courts.