HMRC & Professional Disclaimer

Effective Date: 1st March 2026

1. Software Provider, Not Human Counsel xontax is an advanced software platform utilizing HMRC APIs and artificial intelligence. xontax is not a certified public accountant, tax attorney, or financial advisor. No communication, automated categorization, or UI notification generated by the platform constitutes formal legal or financial advice.

2. AI Tax Optimizations and Suggestions The xontax AI may proactively suggest tax optimizations, including but not limited to:

• Re-categorizing expenses for Capital Allowances.
• Identifying potential Research & Development (R&D) claim eligibility.
• Recommending salary vs. dividend splits.

These are algorithmic, data-driven suggestions based on public HMRC guidance. It is your strict responsibility to verify that these suggestions accurately reflect the reality of your business operations before accepting them.

3. The Final Declaration When you utilize the xontax platform to submit a VAT Return, ITSA Update, or Corporation Tax filing, you are making a legal declaration directly to HMRC. Clicking the "Submit" or "File" button within xontax carries the exact same legal weight as signing a physical tax return. You are declaring that the information is true, accurate, and complete.

4. Preparation for MTD 2026 This software is built to facilitate compliance with the April 2026 Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA) mandate. However, xontax cannot force compliance. The software will only function correctly if you maintain an active Open Banking connection and regularly log in to clear the AI's "Needs Attention" queue. xontax accepts no responsibility for non-compliance caused by user abandonment or disconnected integrations.