Terms of service

These terms govern your use of the LetsFile platform and the tax and compliance services we provide. By creating an account or placing an order, you agree to these terms. LetsFile Limited is a company registered in England and Wales (company number 17232114), registered office Studio 19a, Oru Space Sutton, 7 Throwley Way, Sutton SM1 4AF.

Our services

LetsFile is an online platform for a range of UK tax and compliance services. LetsFile does not carry out the tax work itself. LetsFile collects the information and documents your work needs, verifies your identity (AML), takes payment, and places your work with a Chartered Accountant or Chartered Tax Advisor — a regulated professional who carries out, signs and is responsible for the professional work (see "Who does the work, and who is responsible" below). One LetsFile account gives you access to every product we offer, and you complete identity (AML) verification only once per customer (re-checked periodically as the law requires). The products currently available are:

• Property Capital Gains Tax (CGT): the 60-day CGT return HMRC requires after the disposal of UK residential property — prepared, signed and filed by a Chartered Accountant/Chartered Tax Advisor.
• Statutory Residence Test (SRT): a review by a Chartered Accountant/Chartered Tax Advisor to help establish your UK tax residence.

We may add, change or withdraw services over time. Each product has its own scope, price and product-specific terms, set out below. The general terms (liability, data protection, governing law and so on) apply to all of them. Where a guarantee or feature is described for one product, it applies only to that product.

Property CGT

A Chartered Accountant/Chartered Tax Advisor prepares, reviews, signs and files the 60-day Capital Gains Tax return required by HMRC following the disposal of UK residential property. LetsFile collects your information and documents and places the work with the adviser; it does not prepare, review or file the return itself. We offer:

• Reviewed (£199): A Chartered Accountant/Chartered Tax Advisor reviews and signs the return, and is responsible for its accuracy given the information provided, and files it directly with HMRC as your authorised agent. Typically filed in 1 to 3 working days, guaranteed within 5 working days or your money back (see guarantee below). Includes 90 days of HMRC enquiry support if HMRC raises questions about the filed return.
• Emergency (from £699): A priority service for customers near or past the 60-day deadline. We discuss your case by phone first, quote per case and prioritise it; the adviser handles the penalty position and files within 3 working days once everything needed has been received. Booked by phone, not by online checkout.

Whichever tier you choose, you remain legally responsible to HMRC for your tax return and for the accuracy and completeness of the information in it. The return is filed as your authorised agent, on your behalf; that does not transfer your legal responsibility to HMRC to LetsFile or to the adviser.

Your obligations for Property CGT

You must provide accurate and complete information. Specifically:

• A copy of the completion statement from the sale.
• Evidence of the original purchase price (completion statement or title documents).
• Receipts for capital improvements where applicable.
• Accurate information about the period of occupation as your main home, if any.

If you provide inaccurate information and a return is prepared on that basis, any resulting HMRC penalty is your responsibility. Neither LetsFile nor the adviser is liable for errors arising from information you provided incorrectly.

The Reviewed turnaround guarantee

For the Reviewed tier your return is typically filed in 1 to 3 working days, and we guarantee it is filed within 5 working days. The guarantee clock starts only when all of the following are in place: we have received complete instructions and all necessary documents, your HMRC agent authorisation has been accepted, and your identity (AML) checks have cleared. The clock pauses whenever we are waiting on a response or further information from you. For the Emergency service the return is filed within 3 working days on the same complete-information basis. If that deadline is not met, we refund the filing fee in full — which, as set out in Limitation of liability, is the full extent of our liability. "Complete instructions" means all documents and information we have asked for have been received.

The guarantee does not apply where the delay is caused by HMRC system outages, third-party service failures outside our control, or where documents were incomplete at the time of order.

HMRC enquiry support

Reviewed and Emergency tiers include 90 days of HMRC enquiry support from the date of filing: if HMRC opens a compliance check into the filed return during that period, the adviser who prepared it handles the correspondence and provides the relevant documentation. This is professional work carried out by the adviser, who is responsible for it; LetsFile arranges it but does not carry it out.

Enquiry support does not cover enquiries into earlier returns filed by other agents, returns you filed yourself, or HMRC assessments outside the scope of the return the adviser prepared.

Statutory Residence Test

The Statutory Residence Test (SRT) service is a fixed-fee review that establishes your UK tax residence status for a tax year and delivers a written determination you can rely on for your HMRC returns.

• Price: £99 (inc VAT), fixed, one-off. Paid online before the work starts. Nothing is added at checkout.
• What it covers. A Chartered Accountant/Chartered Tax Advisor works through the Statutory Residence Test for the relevant tax year(s): the automatic overseas and automatic UK tests, the sufficient-ties test and day counts, split-year treatment across the eight split-year cases, and double-tax treaty tie-breakers where two countries both treat you as resident. You receive a written determination setting out your status and the reasoning under FA 2013 Schedule 45.
• What it is not. It is a residence determination only. It does not include preparing or filing any tax return (for example a 60-day CGT return or a Self Assessment return), computing any tax, or wider tax advice. Residence usually has to be settled before those figures can be worked out; any further work is quoted separately as a fixed fee before it starts.

Your obligations for the SRT

The determination is based entirely on the facts you provide in the residence questionnaire, so you must answer accurately and completely (your days in and out of the UK, your work pattern, your homes and family ties, and your residence in earlier years). If the information you give is inaccurate or incomplete, the determination may be wrong through no fault of ours, and we are not liable for any resulting tax or penalty. You remain legally responsible to HMRC for your own tax filings; the determination supports them but does not transfer that responsibility to us.

The SRT turnaround guarantee

We typically deliver the written determination in 1 to 3 working days, and guarantee delivery within 5 working days, or we refund the fee in full. The guarantee clock starts once you have completed the residence questionnaire, signed your adviser's letter of engagement, and your identity (AML) checks have cleared, and it pauses whenever we are waiting on a response from you. The guarantee does not apply where a delay is caused by factors outside our control, or where your case turns out to need substantial extra work (for example multiple tax years or complex treaty claims) — in which case we will tell you plainly and quote a fixed fee before doing anything more.

Your obligations (all services)

You must provide accurate and complete information for whichever service you use, keep your account login details secure, and use the services lawfully. Product-specific obligations (for example the documents needed for a CGT return) are set out in the relevant product section above.

Who does the work, and who is responsible

The professional tax work — preparing, reviewing, exercising professional judgement on and signing your return or determination — is carried out by a Chartered Accountant or Chartered Tax Advisor, a regulated professional acting under a separate letter of engagement between you and that adviser. That adviser is the party professionally responsible for the tax work and holds professional indemnity insurance for it. Professional liability for the tax work rests with the adviser, not with LetsFile.

LetsFile Limited's role is to collect the information and documents your work needs, verify your identity (AML), take payment, handle the workflow and communications, and place your work with the adviser. LetsFile does not carry out the professional tax work — it does not prepare, review, sign or file your return or determination — and is not the party responsible or liable for that work.

You remain legally responsible to HMRC for your own tax position and filings.

Limitation of liability

Professional liability for the tax work rests with the Chartered Accountant/Chartered Tax Advisor who performed it, as set out above, and is covered by that adviser's professional indemnity insurance — not by LetsFile.

LetsFile's only liability to you, as the operator of the platform, is to refund the fee you paid — and only where a product's turnaround guarantee is not met (see Refunds). That refund is the full extent of LetsFile's liability. LetsFile is not liable to you for anything else. In particular, and without limitation, LetsFile is not liable for any matter relating to the tax treatment of your affairs or to any return, determination or other filing made with HMRC (which is the responsibility of the adviser and of you), nor for any tax, interest or penalty, any indirect or consequential loss, any loss arising because information you provided was inaccurate or incomplete, or any loss resulting from HMRC decisions, third-party failures or system outages outside our control.

Nothing in these terms excludes any liability that cannot lawfully be excluded, including liability for fraud or for death or personal injury caused by negligence.

Refunds

We refund only where we fail to meet a product's turnaround guarantee — that is, where the return is not filed, or the determination not delivered, within the guaranteed deadline for that product (the Property CGT Reviewed and Emergency turnaround guarantees, or the Statutory Residence Test turnaround guarantee), on the terms set out in the relevant product section above. In that case we refund the relevant fee in full. Aside from that, once you have asked us to begin, the fee is non-refundable.

The professional work begins promptly once you place an order, and by asking us to begin you agree to that, so the 14-day statutory cooling-off period for distance contracts does not apply once you have requested that the service begin. If we have not yet begun work on your order, contact us and we will refund in full.

Data protection

We process your personal data in accordance with our privacy policy. By using the service, you consent to the processing described there.

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.

Changes to these terms

We may update these terms. The date at the top reflects the most recent revision. We will notify existing customers of material changes by email.

Contact

For queries about these terms: [email protected]