Terms of Service

1. Who we are

OneFiler is a trading name of Light and Dark Energy LTD, registered in England and Wales (No. 15095270) (“we”, “us”, “our”). By creating an account or using the OneFiler service you agree to these Terms of Service (“Terms”).

2. The service

OneFiler provides software to help UK micro-entity company directors prepare and submit Corporation Tax returns (CT600) and FRS 105 annual accounts to HMRC and Companies House. The service is available exclusively to UK-registered companies subject to UK Corporation Tax.

OneFiler is a software tool, not a regulated tax adviser. We do not provide tax advice. You are responsible for ensuring the accuracy and completeness of all information you enter, and for the final decision to submit a return. If you are uncertain about your tax position, you should consult a qualified accountant or tax adviser.

OneFiler does not guarantee that any submission will be accepted by HMRC, Companies House, or any other authority. You are responsible for monitoring the status of your submissions and resubmitting if a filing is rejected.

3. Eligibility

You must be at least 18 years old, a director or authorised officer of the company you are filing for, and have authority to submit tax returns on that company's behalf. You must hold valid Government Gateway and Companies House credentials for the company. By using OneFiler you confirm that these conditions are met.

4. Your responsibilities

• You are responsible for the accuracy of all financial data, company details, and credentials you provide.
• You must review all documents generated by OneFiler before submitting them to HMRC or Companies House.
• You must keep your account credentials secure and notify us immediately if you suspect unauthorised access.
• You are responsible for meeting all statutory filing deadlines. OneFiler does not monitor deadlines on your behalf.
• You must comply with all applicable UK tax legislation, including the Corporation Tax Act 2009 and 2010.
• Where required, you should seek professional accounting or legal advice independently of this service.

5. Prohibited activities

You must not:

• Use OneFiler for any unlawful or fraudulent purpose.
• Submit false, misleading, or inaccurate information to HMRC, Companies House, or OneFiler.
• Access or attempt to access another user's account without authorisation.
• Reverse-engineer, decompile, or attempt to extract source code from any part of the service.
• Use automated tools to scrape, crawl, or extract data from the service.
• Resell, sublicense, or otherwise make the service available to third parties without our written consent.

6. Government Gateway and Companies House credentials

When you provide Government Gateway or Companies House credentials, these are used solely to submit your filings on your explicit instruction. Credentials are encrypted at rest using AES-256-GCM. Once a submission completes (or fails definitively), your credentials are permanently deleted from our systems. We do not use your credentials for any other purpose, and we do not retain them after your submission is resolved.

7. Pricing, payment, and refunds

Current pricing is displayed on our pricing page. All prices are in GBP. OneFiler is not currently VAT registered; prices shown do not include VAT. We reserve the right to change pricing with 30 days' notice to existing subscribers.

Payment is processed securely via Stripe. When you purchase a plan, you expressly request immediate access to the service and acknowledge that this waives your 14-day statutory cancellation right under the Consumer Contracts Regulations 2013. If the service has not yet been used, you may request a refund within 14 days at our discretion by contacting support@onefiler.co.uk. Once a filing has been submitted to HMRC or Companies House, no refund is available.

If you cancel a subscription, you retain access until the end of your current billing period. We recommend downloading any documents you need before cancelling.

8. Disclaimer of warranties

The service is provided “as is” and “as available” without warranties of any kind, express or implied, including but not limited to warranties of merchantability, fitness for a particular purpose, accuracy, or non-infringement. We do not warrant that the service will be uninterrupted, error-free, or free of viruses or other harmful components.

9. Limitation of liability

To the fullest extent permitted by law, Light and Dark Energy LTD shall not be liable for:

• Any penalties, interest charges, or fines imposed by HMRC or Companies House.
• Errors in calculations arising from inaccurate data you provided.
• Late or missed filings caused by factors outside our control.
• Any indirect, consequential, incidental, or special damages.
• Loss of data, revenue, or profits.
• Service downtime or unavailability.
• Actions or failures of third-party services (HMRC, Companies House, Stripe, Clerk, Supabase).

Our total liability to you for any claim arising under these Terms shall not exceed the amount you paid to us in the 12 months preceding the claim.

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

10. Indemnification

You agree to indemnify and hold harmless Light and Dark Energy LTD and its officers, directors, and employees from and against any claims, damages, losses, or expenses (including reasonable legal fees) arising from: your use of the service; your breach of these Terms; your violation of any third-party rights; or any inaccurate or false information you provided.

11. Intellectual property

All software, content, and design within OneFiler is owned by Light and Dark Energy LTD. You are granted a limited, non-exclusive, non-transferable licence to use the service for your own filing purposes. You may not copy, reverse-engineer, or resell any part of the service.

12. Termination and cancellation

You may delete your account at any time from your dashboard. We recommend downloading copies of all your filed documents before doing so.

We may suspend or terminate your account if you breach these Terms. We will give you reasonable advance notice unless the breach involves fraud, illegal activity, or a risk to the security of the service or other users, in which case suspension may be immediate. Upon termination, your filing data is retained for up to 12 months before permanent deletion, as described in our Privacy Policy.

13. Changes to these Terms

We may update these Terms from time to time. We will notify you by email at least 14 days before material changes take effect. Continued use of OneFiler after that date constitutes acceptance of the updated Terms.

14. Governing law and disputes

These Terms are governed by the laws of England and Wales. Any disputes shall be subject to the exclusive jurisdiction of the courts of England and Wales.

If you have a complaint, please contact us first at support@onefiler.co.uk and we will do our best to resolve it. If we cannot resolve your complaint, you may also refer it to an approved Alternative Dispute Resolution (ADR) provider. We are not obliged to participate in ADR but will consider it in good faith.