Terms & Conditions

Last updated: 13 May 2026

1. About these terms

These Terms & Conditions ("Terms") govern your use of Gateway Tax, a software platform operated by Gateway Tax Limited (Company No. 17061194), a company registered in England and Wales ("Gateway Tax", "we", "us").

By creating an account, submitting a filing, or otherwise using the service, you agree to these Terms. If you do not agree, do not use the service.

2. What Gateway Tax is

Gateway Tax is software that helps UK limited companies prepare and submit Corporation Tax Returns (CT600) and FRS 105 micro-entity accounts to HM Revenue & Customs (HMRC). It is intended primarily for company directors filing on behalf of their own company, and for dormant or small trading companies.

Gateway Tax is not an accountant or tax adviser. We provide software only. We do not review your financial position, give tax planning advice, or sign off on the accuracy of your return. If you need professional advice, please consult a qualified accountant or tax adviser.

3. Your responsibilities

By submitting a return through Gateway Tax, you confirm that:

• You are a director of the company being filed for, or you are otherwise legally authorised to submit the return on its behalf.
• All information you enter is, to the best of your knowledge, true, complete, and accurate.
• You have read the return in full before submission and you accept responsibility for its contents.
• You will keep your own records of the submission for at least seven years, as required by HMRC.

4. HMRC submission and credentials

Gateway Tax submits returns to HMRC's Corporation Tax Online service using your Government Gateway credentials, which you enter at the point of submission. These credentials are used in-memory to authenticate a single request to HMRC and are then immediately discarded. We do not write them to our database, our logs, or any persistent storage.

Gateway Tax is a recognised software vendor for the Corporation Tax Online service (Vendor ID 9428). We are not an HMRC-authorised agent and do not file on your behalf as an agent — the submission is made in your name, using your credentials.

5. Pricing and payment

Fees are shown on the website and in your filing dashboard before you submit. Payment is taken at the point of submission. Prices may change but the price quoted at the point you start a filing is the price you will pay for that filing.

Refunds. Because each filing is generated and submitted on demand, fees are non-refundable once HMRC has accepted the submission. If submission fails for a reason within our control (for example, a software bug on our side), we will refund the fee or attempt a corrected submission at our discretion. If submission fails because of incorrect information you provided, or because of an HMRC outage, fees remain payable.

6. Acceptable use

You agree not to:

• Use Gateway Tax to submit returns for companies you are not authorised to file for.
• Submit false, fraudulent, or deliberately misleading information.
• Interfere with the service, attempt to bypass security controls, or reverse-engineer the platform.
• Resell, sub-license, or use Gateway Tax to provide a paid filing service to third parties without our written agreement.

7. Liability

Gateway Tax is provided "as is". We take reasonable care to ensure the software computes correctly and submits valid returns, but we do not warrant that the service will be uninterrupted or error-free.

To the maximum extent permitted by law, our total liability to you arising out of or in connection with these Terms or your use of Gateway Tax is limited to the fees you have paid to us in the 12 months preceding the event giving rise to the claim.

Nothing in these Terms limits or excludes liability for death or personal injury caused by negligence, for fraud or fraudulent misrepresentation, or for any other liability that cannot be limited or excluded under English law.

You remain solely responsible for any tax, interest, penalties, or other amounts due to HMRC arising from your return. Gateway Tax has no liability for amounts assessed by HMRC.

8. Data protection

Our handling of your personal data is described in our Privacy Policy.

9. Changes to these terms

We may update these Terms from time to time. The version that applies to a filing is the version published at the moment you submit that filing. We will give reasonable notice of material changes through the service or by email.

10. Governing law

These Terms are governed by the laws of England and Wales. Any dispute will be subject to the exclusive jurisdiction of the English courts.

11. Contact

Gateway Tax Limited
Company No. 17061194, registered in England and Wales
Registered office: 40 Sandy Ridge, Chislehurst, England, BR7 5DR

For questions about these Terms, email alexis@gatewaytax.co.uk.