Terms and conditions
These terms apply when you use MTD Gateway. By creating an account you accept them. If you do not accept them, do not use the service.
Who we are
MTD Gateway is bookkeeping software for Making Tax Digital for Income Tax, provided by Geater Ltd, a company registered in England and Wales (company number 10751550, VAT number GB279190272). You can contact us at support@mtdgateway.co.uk.
What the service does
MTD Gateway lets you keep digital records of your business income and expenses, and send in-year quarterly updates to HMRC using HMRC's Making Tax Digital for Income Tax APIs. It works for sole traders and for UK property businesses, and for agents filing on behalf of clients.
The service does not cover every part of your tax position. Income from employment, savings, dividends, pensions, foreign property and other sources is outside what this service handles. Where something is out of scope we tell you, and you must report it to HMRC by another route.
Your account
You are responsible for keeping your password secret and for everything done using your account. Tell us straight away at support@mtdgateway.co.uk if you think someone else has access to it. Do not share an account between people; add them as members of the business instead.
If you use the service as an agent, you confirm that you hold the client authorisations you claim, and that you are entitled to act for each client whose records you enter.
What you file with HMRC is your responsibility
This is the most important term on this page. The figures we send to HMRC are the figures you entered or imported. We do not check whether your records are accurate, complete, or correctly categorised, and we cannot know whether you have income we never see.
You remain legally responsible to HMRC for the accuracy and completeness of every submission made through this service, and for meeting your filing deadlines. Check the figures before you submit. Any penalty, interest or additional tax that follows from what you filed is a matter between you and HMRC.
You must also keep your own digital records for as long as the law requires. Do not treat this service as your only copy.
Acceptable use
You must not:
- use the service to file for a person or business you are not entitled to act for
- enter records you know to be false, or use the service to help anyone evade tax
- attempt to interfere with the service, its security, or HMRC's systems, or to gain access to data that is not yours
- automate access to the service, scrape it, or resell access to it without our written agreement
- upload malware, or content you have no right to upload
Tampering with the fraud prevention information the service sends to HMRC is a breach of HMRC's own terms as well as ours.
Availability and changes
We aim to keep the service available, but we do not guarantee it will be uninterrupted or error free. Parts of it depend on HMRC's systems, which we do not control. We may take the service down for maintenance, and we may change or withdraw features. If a change materially reduces what the service does, we will tell you.
Charges
Where a plan is chargeable, the price and what it includes are shown on the pricing page. We will tell you before any charge starts to apply to your account.
Our liability
Nothing in these terms limits our liability for death or personal injury caused by our negligence, for fraud, or for anything else that cannot be limited by law.
Subject to that, we are not liable for tax, penalties, interest or losses arising from figures you entered, from records you did not enter, from a filing deadline you missed, or from a failure in HMRC's systems. We are not liable for loss of profit, loss of business, or indirect or consequential loss. Our total liability to you in any twelve-month period is limited to the greater of the amount you paid us for the service in that period, or £100.
Ending your use of the service
You can stop using the service and ask us to close your account at any time by emailing support@mtdgateway.co.uk. Export your records first. Closing your account also ends our authority to act for you with HMRC.
We may suspend or close your account if you breach these terms, if we are required to by law, or if we withdraw the service. Except where the breach is serious, we will give you reasonable notice and a chance to export your records.
Changes to these terms
We may update these terms. We will change the date below, and where the change is significant we will tell you before it takes effect.
Law
These terms are governed by the law of England and Wales, and the courts of England and Wales have exclusive jurisdiction.
See also our privacy policy and our accessibility statement.
Last updated: 25 July 2026