Terms of Service — Cuppa

1. About Cuppa

Cuppa is a web-based record-keeping tool that helps UK sole traders maintain digital records of income and expenses and submit quarterly updates to HMRC under the Making Tax Digital for Income Tax Self Assessment (MTD ITSA) programme.

Cuppa is operated by Ultraform Ltd (Company No. 17075381), registered at 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, UK ("we", "us", "our").

2. What Cuppa is not

Cuppa is not an accountant, tax adviser, or financial adviser.

We do not provide tax advice, financial advice, or recommendations of any kind
We do not verify the accuracy or completeness of data you enter
Tax estimates shown in Cuppa are indicative only and may not reflect your actual tax liability
You remain solely responsible for the accuracy of all data submitted to HMRC through Cuppa

If you are unsure about your tax obligations, seek advice from a qualified accountant or tax professional.

3. Your account

You must be at least 18 years old to use Cuppa
You must provide accurate information when creating your account
You are responsible for maintaining the security of your account credentials
You must notify us immediately if you become aware of any unauthorised access to your account
One account per person — you may not create multiple accounts

4. Your responsibilities

When using Cuppa, you agree to:

Enter accurate and complete income and expense records
Review submissions before authorising them to be sent to HMRC
Maintain your own backup records — while we take reasonable care to protect your data, you should not rely on Cuppa as your sole record-keeping system
Comply with all applicable tax laws and HMRC requirements
Not use Cuppa for any unlawful purpose, including tax evasion or fraud

5. HMRC submissions

When you submit data to HMRC through Cuppa, you are instructing us to send that data on your behalf
You should review the submission summary carefully before confirming
Once submitted, data is stored by HMRC according to their own policies — we cannot delete data from HMRC systems
We store a copy of every submission payload for your audit records
HMRC API availability is outside our control — we cannot guarantee that submissions will always be processed immediately

6. Service availability

We aim to keep Cuppa available at all times, but we do not guarantee uninterrupted access. The service may be temporarily unavailable due to:

Scheduled or emergency maintenance
Third-party service outages (Supabase, Vercel, HMRC)
Circumstances beyond our reasonable control

7. Limitation of liability

To the fullest extent permitted by law:

Cuppa is provided "as is" without warranties of any kind, express or implied
We are not liable for any losses arising from inaccurate data you enter, including penalties or interest from HMRC
We are not liable for losses arising from service unavailability, including missed filing deadlines
Our total liability to you for any claim shall not exceed the amount you paid us in the 12 months preceding the claim (or £100 if you have not paid anything)
Nothing in these terms excludes liability for death, personal injury caused by negligence, fraud, or any other liability that cannot be excluded by law

8. Acceptable use

You must not:

Attempt to gain unauthorised access to Cuppa systems or data
Use automated tools to scrape or overload the service
Upload malicious files or content
Impersonate another person or misrepresent your identity
Use Cuppa to facilitate tax evasion, money laundering, or any other illegal activity

We reserve the right to suspend or terminate accounts that violate these terms.

9. Subscriptions, payments and refunds

Cuppa has a Free plan and a paid Pro plan. Prices are shown in pounds sterling on our pricing page and exclude VAT where applicable. Payments are processed by Stripe. We do not store your card details.

Billing. Pro is billed in advance, monthly or annually, and renews automatically at the end of each billing period until you cancel.
Cancellation. You can cancel at any time from Settings → Billing. Your Pro access continues until the end of the period you have already paid for, after which your account moves to the Free plan. Your records are never deleted when a subscription ends.
Refunds. Subscription fees are non-refundable and we do not offer pro-rata refunds for unused time in a billing period. If you believe you have been charged in error, contact us within 14 days of the charge and we will put it right.
Failed payments. If a renewal payment fails we will retry it and email you. If it still cannot be collected, your subscription is cancelled and your account moves to the Free plan.
Bridging credits. Submission credits for the bridging tool are one-off purchases, do not expire, and are non-refundable once a credit has been used to make a submission.
Price changes. We may change our prices. We will give you at least 30 days' notice by email before any change affects an existing subscription.

Cuppa is a business tool for sole traders, so statutory consumer cancellation rights may not apply to your purchase. The cancellation and refund terms above apply regardless.

10. Account termination

You may delete your account at any time from Settings
We may suspend or terminate your account if you breach these terms
On deletion, your data will be removed in accordance with our Privacy Policy (subject to HMRC retention requirements)
We recommend exporting your data before deleting your account

11. Intellectual property

Cuppa and its original content, features, and functionality are owned by Ultraform Ltd. Your data remains yours — we claim no ownership of the records, documents, or other content you upload.

12. Changes to these terms

We may update these terms from time to time. If we make material changes, we will notify you by email or through the application at least 14 days before the changes take effect. Continued use of Cuppa after changes take effect constitutes acceptance of the new terms.

13. Governing law

These terms are governed by and construed in accordance with the laws of England and Wales. Any disputes shall be subject to the exclusive jurisdiction of the courts of England and Wales.

14. Contact

Questions about these terms? Email us at support@cuppa.tax