A.X.E.L Filing Terms

Introduction

These terms govern A.X.E.L Filing, the corporation tax and Self Assessment filing service at ct600.axel.trade and file.axel.trade, provided by THEAX LTD (Company No. 11980590), trading as A.X.E.L.

A.X.E.L Filing is a separate service from A.X.E.L Portal. Where these terms conflict with our general Portal Terms, these terms apply to filing. Payment is covered by our Payment Terms and data by our Privacy Policy.

What This Service Is

A.X.E.L Filing is a technical filing tool. It takes figures you provide, computes a corporation tax position from them, produces a CT600 return with iXBRL accounts and computations, and transmits them to HMRC, and your accounts to Companies House, when you tell it to.

For Self Assessment, it takes the figures you provide, computes your income tax, Class 2 and Class 4 National Insurance and student loan repayments from them, produces your SA100 tax return with its supplementary pages, and transmits it to HMRC when you tell it to.

It is not an accountancy service. We are not accountants, we are not your agent, and we do not act for you before HMRC. Specifically:

• We do not provide accountancy, tax, or legal advice, and nothing in the product or its guides is advice on your circumstances
• We do not check whether your figures are right. We check that they are internally consistent and validly formatted
• We do not review your affairs for reliefs, risks, or planning opportunities you might be missing
• The figures filed are yours, exactly as they would be on a paper return

If you are unsure about your tax position, or your company's, speak to a qualified accountant.

Who Can Use It

The service supports the simple case only. An eligibility check runs before you start and will refuse your company if it identifies anything outside that scope, including:

• Companies above the micro-entity thresholds
• Companies that are part of a group
• R&D claims, chargeable gains, or property rental income
• Relief for a director's loan repaid more than 9 months and 1 day after the period end, which is a separate claim on form L2P (an overdrawn director's loan itself is supported, with the s455 tax on a CT600A)
• More than one trade, overseas trades, or accounting periods longer than 12 months
• Anything else requiring a supplementary page or professional judgement

Self Assessment is for individuals filing their own return for the 2025-26 tax year, with their own Government Gateway login. It is not for agents filing for clients. The eligibility check will refuse a return that includes:

• Capital gains
• Foreign income, or not being UK resident for the whole tax year
• Partnership income
• Income from a trust, or gains on a life insurance policy
• Business accounts not made up to the tax year
• A transition profit from basis period reform still being spread across tax years

The check relies on what you tell us and, for a company, on the public register. If you answer it inaccurately, or your circumstances change, the return we produce may be wrong or incomplete, and that consequence is yours.

Your Responsibilities

• Your figures. You provide them and you are responsible for their accuracy and completeness
• Your declaration. Before anything is submitted, you confirm the return is correct and complete to the best of your knowledge and belief. That is your declaration to HMRC, made by you, not by us
• Your credentials. You file under your own Government Gateway login. Keep it secure
• Your deadlines. Filing and payment deadlines are yours to meet. We may send reminders as a convenience, but you cannot rely on them
• Your tax. The fee is for filing. Any corporation tax or income tax due is paid separately by you, directly to HMRC
• Your records. For a company, you must keep the underlying records for six years from the end of the accounting period. For Self Assessment, HMRC expects you to keep them for at least five years after the 31 January filing deadline if you are self-employed or let property, and at least 22 months after the end of the tax year otherwise

Programmatic Access: API, OAuth and AI Agents

A.X.E.L Filing offers a REST API, an OAuth 2.0 authorisation server, and a Model Context Protocol (MCP) server, so your own software or an AI assistant can work with your filing data.

• Access requires credentials you create and can revoke: an API key from My account, or an OAuth grant to a named application
• You are responsible for everything done with your keys and grants, including by an AI agent acting on your instructions
• Keys are stored hashed. We cannot recover one for you, only revoke it. Tell us immediately if a key is exposed
• No interface can file. There is no submission endpoint on the API or MCP server. They produce drafts. A return reaches HMRC only when a person completes the declaration in the web product and enters their own Government Gateway credentials
• We may rate-limit, suspend, or revoke access that threatens the stability or security of the service

An AI assistant can prepare a return. It cannot declare one. The declaration is a statement of truth made by a director, or for Self Assessment by the taxpayer, and a machine cannot make it on your behalf.

What We Are Responsible For

We are responsible for the software doing what we say it does: computing correctly from the figures you give it, producing returns and accounts that meet HMRC's technical specifications, and transmitting them intact when you submit.

If we get that wrong, and you incur an HMRC penalty or interest charge as a direct result of our error rather than your figures, tell us. We will work with you to correct the filing, make representations to HMRC about the penalty, and reimburse the penalty and interest properly attributable to our failure.

Our limit. Our total liability arising from any one filing is capped at £5,000. We have deliberately not capped it at the filing fee: a cap set so low that it could never cover the loss it concerns is unlikely to be reasonable or fair, and would leave both of us uncertain about where we stand. £5,000 comfortably exceeds the direct penalties and interest a small company or an individual would realistically face from a filing error of ours.

We are not responsible for penalties, interest, or enquiries arising from figures you provided, deadlines you missed, eligibility questions you answered inaccurately, HMRC outages or changes outside our control, or your decision to file without advice you needed. We are not liable for indirect or consequential loss, loss of profit, or loss you could reasonably have avoided.

Nothing in these terms limits liability for death or personal injury caused by negligence, for fraud, or for anything else that cannot lawfully be limited. If you are a consumer, your statutory rights under the Consumer Rights Act 2015, including that a service be performed with reasonable care and skill, are unaffected.

Payment and Cancellation

The fee is £49 per company filing, and £35 per Self Assessment return (£25 if you also file your company's CT600 with us; included in your plan for a return prepared in A.X.E.L Portal). It is taken at the point of submission. Preparing a return and previewing your documents is free. Full terms, including refunds and (if you are a consumer) your cancellation rights and when they end, are in our Payment Terms.

Suspension and Termination

You may stop using the service and delete your drafts at any time. We may suspend or terminate access for breach of these terms or our Acceptable Use Policy, for attempts to file returns you are not authorised to file, or where required by law. We will keep records of submitted returns for the statutory period regardless, because both you and HMRC may need them.

Changes

We will update these terms as the service changes. We will tell you about material changes by email before they take effect.

Governing Law

These terms are governed by the law of England and Wales, and the courts of England and Wales have exclusive jurisdiction. If you live in Scotland or Northern Ireland, you may bring proceedings in your own jurisdiction.

Contact

THEAX LTD, 3 Crompton Street, Bury, BL9 0AD. Email info@axel.trade, or privacy@axel.trade for data protection matters.