Draft — pending legal review

Terms of Service

Last updated: 16 February 2026

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 [Your Name / Company Name], registered at [Address] ("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. 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

10. Intellectual property

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

11. 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.

12. 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.

13. Contact

Questions about these terms? Email us at hello@cuppa.app