Terms of Service

1. About us

• Righto Tax is a trading name of NJG Consultancy Ltd, registered in England and Wales, company number 16095900.
• Registered office: Jubilee House, East Beach, Lytham St Annes, FY8 5FT.
• VAT number: GB499186130.
• Email: hello@rightotax.co.uk.

These terms apply when you use our website or create an account. Paid tax services also need an engagement letter, which you sign during onboarding. If the engagement letter and these terms differ, the engagement letter wins.

2. Who the services are for

You must be 18 or over and resident in the UK, and you must be acting for yourself.

We don't currently act for companies, partnerships, CIS contractors, non-UK residents, HMOs, or properties in Scotland or Wales.

3. When the tax services start

Our tax services — Trades Tax, Landlord Tax, the VAT add-on and the one-off tax return — open only once NJG Consultancy Ltd has:

• registered with HMRC for anti-money laundering supervision;

• registered with HMRC as a tax adviser (through an agent services account);

• put professional indemnity insurance in place.

Until then you can join the waitlist (section 4). Landlord Compliance and the free landlord tier are not tax services and are available now.

4. The waitlist (card saved, no charge)

1. Saving your card. When you join the waitlist, you can save a card with our payment provider, Stripe. No money is taken. Saving a card does not create a contract for the tax service.
2. When your place is ready, we email you at least 7 days before any payment is taken. The email tells you:
   • the plan and its price (including any founding-member price, and how long it lasts);
   • the date from which we may take the first payment;
   • how to remove your card or leave the waitlist with one click.
3. Onboarding comes first. Before any payment, you complete onboarding:
   • the identity check;
   • signing the engagement letter;
   • authorising us with HMRC;
   • connecting your bank accounts.
4. The first payment. We take it when you finish onboarding, but not before the date in our email unless you choose to start sooner. If you don't finish onboarding, we never charge you.
5. Leaving. You can leave the waitlist or delete your card at any time, from the link in any email or from your account.

5. Plans and prices

All prices include VAT.

Founding-member price. A founding price lasts for 3 months from your first payment on Trades Tax, or 12 months on Landlord Tax. After that, your plan moves to the standard price shown above. We will email you at least 30 days before the change, with the new price, the date it applies and how to cancel. You can cancel online before it starts, at no cost.

Joining part-way through a tax year (catch-up fee). HMRC's quarterly updates and your tax return cover the whole tax year from 6 April, so if you join later we also sort the earlier months of that year. For that we charge a one-off catch-up fee, once, with your first payment:

• An "earlier month" is a tax month (the 6th to the 5th) of the current tax year that ended before the day you sign your engagement letter. For example, sign on 20 November and there are 7 earlier months: £63 on Trades Tax, or £35 on the founding offer.
• If you started your business or letting after 6 April, we count from the month you started. We check this against your bank records.
• Join between 6 April and 5 May and there is nothing to catch up.
• If you were with us earlier in the same tax year, months you already paid for don't count.
• We show the exact amount on the plan screen before you choose, and in your engagement letter before you sign. It is fixed on the day you sign.
• There is no catch-up fee on Landlord Compliance, the VAT add-on or the one-off tax return. Tax years before the one you join in aren't covered by a plan: a one-off tax return covers one.

Price changes. We will give you at least 30 days' notice of any other price change. You can cancel before it applies.

Payment. Payments are taken in advance by card or Direct Debit through Stripe: monthly on the same date each month, or yearly. If a payment fails, we will tell you and try again. After 14 days unpaid, we may pause work (section 10).

6. Your right to cancel in the first 14 days

You can cancel within 14 days of your first payment, for any reason. We refund you within 14 days, to the card or account you paid with.

Annual plans. You also get a 14-day cooling-off period after each yearly renewal. In it, you can cancel and get the renewal payment back, less a proportionate amount for any service in that time.

Cancelling. To cancel, use the cancel button in your account, or email hello@rightotax.co.uk. You can also use the model cancellation form below, but you don't have to.

To NJG Consultancy Ltd (Righto Tax), hello@rightotax.co.uk: I give notice that I cancel my contract for the following service: ______. Ordered on: ______. Name: ______. Address: ______. Date: ______.

7. Cancelling at any other time

• Cancel online, in a few clicks, from your account. You don't need to phone or email.
• Monthly plans stop at the end of the month you've paid for. There are no further charges.
• Annual plans stop renewing. If you cancel after the 14-day cooling-off period, we refund the unused months: the price you paid, less the standard monthly price for each month or part-month used. If that comes to less than nothing, we refund nothing and charge nothing more.
• Reminders. We remind you at least 30 days before an annual plan renews. The reminder gives the price and how to cancel.
• Finishing work. When you cancel, we finish any submission you have already confirmed, if the deadline allows. We tell you about upcoming deadlines. We remove our HMRC authorisation, and let you download your records free of charge.

8. What we do and what you do

The engagement letter sets out exactly what's included in your plan, and what you must do. In short:

• You: give us complete records (on a self-submit plan, by uploading your bank statements) and check and confirm every figure. On a self-submit plan, you send your quarterly updates to HMRC yourself, on time, with free Making Tax Digital software, and your tax return yourself through your Making Tax Digital software or HMRC's free online service.
• Us: prepare everything with reasonable care and skill, and give you your figures in good time before each deadline. Agent plans are not available yet. Once our registrations are complete, on a plan where we act as your agent, we'll send your quarterly updates and tax return to HMRC for you, after you confirm the figures.

We never ask for your HMRC sign-in details. We never give personal recommendations on tax planning, investments or legal matters.

9. Filing guarantee

If we miss an HMRC deadline through our own fault, that quarter's fee is refunded and we pay any HMRC late-filing penalty that results.

What "our fault" means:

• you connected your accounts and gave us complete records;
• you confirmed the figures by the date we asked (normally at least 7 days before the deadline);
• we still did not submit by HMRC's deadline.

What we pay:

• we refund the plan fees for the quarter containing the missed deadline (for the annual return, the fees for the final quarter of the tax year);
• we pay HMRC's late-submission penalty that would not have been charged if we had filed on time. We first ask HMRC to cancel it where there are grounds to do so.
• Under the points-based system, a missed MTD deadline usually earns a point rather than an immediate fine. If a point we caused later leads to a penalty, we pay that penalty.

What it doesn't cover:

• your tax, interest, or late-payment penalties;
• deadlines missed because you were late with records or confirmation;
• deadlines missed because you asked us not to file, or because HMRC's systems were unavailable;
• delays the law requires of us;
• deadlines before you joined, or after you cancelled.

How to claim: email hello@rightotax.co.uk with HMRC's penalty notice. We pay within 30 days.

10. Pausing or ending your account

We may pause work, or end your account, if:

• payment is 14 days overdue;
• you give us false information;
• we cannot complete or update the identity checks the law requires;
• you ask us to do something unlawful;
• continuing would breach our legal duties or HMRC's Standard for Agents.

Where we can, we give you notice, and we always tell you about deadlines we know of. For other reasons we give at least 30 days' notice.

11. Our liability

• Tax services. Our liability is set out in the engagement letter, section 11.
• Free tools and the website — such as checkers, calculators and guides — are general information only. They are not tailored to you.
• What we never limit. We are not responsible for losses caused by relying on free tools instead of checking your own position. But nothing in these terms limits liability that the law does not allow us to limit, including for death or personal injury caused by negligence, for fraud, or under your consumer rights.

12. Your account

Keep your login secure. Tell us at once if you think someone else has used it. You can download your data, or close your account, at any time.

13. Complaints

See rightotax.co.uk/complaints. There are two stages, and we give a full reply within 10 working days at each.

14. Changes to these terms

We may update these terms. If a change matters to you, we will email you at least 30 days before it applies. You can cancel before then, at no cost.

15. If we move your agreement to another NJG company

We may move Righto Tax, and your agreement with us, to another company in the NJG group. You would not need to sign up again, though you would need to authorise the new company with HMRC (see "HMRC" below). If we do:

• Who it can move to. Only a company in the same group as NJG Consultancy Ltd: a company that controls NJG Consultancy Ltd, a company it controls, or a company controlled by the same person or people. "Control" means holding more than half of the voting rights.
• Notice. We email you at least 30 days before the move. The email gives the new company's name, contact details and the date of the move, and says whether you need to do anything. It also gives its company number, registered office and insurer. If the new company is still being set up and any of these have not been issued yet, we send them as soon as they are, and at least 14 days before your service moves. If we cannot, your move date is put back until 14 days after we send them. If the new company's name changes when it is registered, we tell you, and your move date is put back until at least 30 days after we do.
• What stays the same. The new company takes over these terms, your engagement letter and any additional terms, exactly as they are. That includes your price, any founding-member price and how long it lasts, the filing guarantee, our liability to you, and your cancellation rights. The move does not take away any right you already have.
• Work done before the move. The new company takes on responsibility for the work we did before the move, and NJG Consultancy Ltd stays responsible for it too. You can claim against either of us. The new company's insurance must cover that earlier work before the move happens.
• The tax services. The new company will only take over the tax services once it has its own anti-money laundering supervision, HMRC agent registration and professional indemnity insurance in place (section 3). Until then, NJG Consultancy Ltd carries on providing them under these terms, even if the rest of Righto Tax has moved. We send you the new company's anti-money laundering registration number at least 14 days before your tax service moves.
• HMRC. HMRC authorisations are given to one company, so you will need to authorise the new company as your agent, using HMRC's online authorisation. We send you the link once the new company's HMRC agent account is open, which may be after the rest of Righto Tax has moved, and we remind you. Your tax service moves only once you have done this, and never before the 14 days set out in "Notice" and "The tax services" have passed. Until then, NJG Consultancy Ltd keeps acting for you, so no one is left unable to file for you.
• Payments. Your payments carry on through Stripe on the same dates and at the same price. The name on your bank statement or Direct Debit changes to the new company's. If you need to confirm your card or Direct Debit again, we tell you in the notice email and send you a link once the new company's payment account is ready, before any payment is taken in its name.
• Your data. From when your service moves, the new company is responsible for your personal data, as our privacy notice explains.
• You can leave instead. You can cancel at any time up to 30 days after the move, at no cost. Monthly plans stop with no further charges. For an annual plan, we refund the unused part of the year in proportion to the days left, instead of using the calculation in section 7. You keep your 14-day cancellation right (section 6) as well.
• Anyone else. We will not move your agreement to anyone outside the NJG group without your agreement.

You cannot move your agreement to someone else, because our identity checks and HMRC authorisation are specific to you.

16. Law

The law of England and Wales applies. If you are a consumer living in Scotland or Northern Ireland, you can also bring a claim in your local courts. Nothing in these terms affects your statutory rights.