Terms of Service

These Terms of Service govern your use of the File CGT Online platform and website. They operate alongside the Letter of Engagement, which governs the professional Capital Gains Tax filing service itself, and the Privacy Notice, which explains how we use your personal data.

Where there is any conflict in relation to the professional service, the Letter of Engagement prevails. In relation to use of the platform, these Terms of Service apply.

The platform is operated by Everest and Co Accountants Limited, a company registered in England and Wales under number 16144493, whose registered office is at 61 Worcester Street, Wolverhampton, West Midlands, WV2 4LQ, trading as File CGT Online and regulated by the ICAEW. In these terms “we”, “us” and “our” mean that company, and “you” means the individual using the platform.

You must be aged 18 or over, an individual acting for your own tax affairs, and have (or reasonably expect to have) an obligation to report a UK residential property disposal to HMRC within 60 days. The platform is not for use by companies, trustees, personal representatives or partnerships, or by any person acting on behalf of a third party.

To use the Service you must create an account and verify your email address and mobile number by one-time passcode. You are responsible for keeping your login details secure and for activity carried out under your account, and you must notify us at once if you suspect unauthorised access.

You agree that the information you provide is accurate, current and complete, and that you will keep it up to date.

The platform enables you to purchase a fixed-fee Capital Gains Tax filing service, provide your information and documents, communicate with our team, and track your case. Any estimate of tax shown to you before completion is provisional, is generated to give you an early indication only, is subject to full review, and is neither advice nor to be relied upon.

The professional service is delivered under the Letter of Engagement and is reviewed and approved by a suitably qualified member of the Firm before filing.

You select a package and pay online. The total price, inclusive of VAT and any mandatory charge, is displayed in full in your basket before you pay. Optional additional services are identified and priced separately.

Payment is taken in full at checkout, before work begins, through our payment provider. Your contract for the Service is formed when your payment is confirmed and you have accepted the Letter of Engagement and these terms.

Your right to cancel, and our refund policy, are set out in clause 9 of the Letter of Engagement and apply to your purchase.

You agree not to use the platform unlawfully; not to submit false, misleading or fraudulent information; not to use it on behalf of another person; not to attempt to gain unauthorised access to, disrupt, or introduce malicious code into the platform; and not to copy, resell or otherwise misuse its content. We may suspend or close any account that breaches these terms or that we are required to act upon for legal or regulatory reasons.

We use software, automation and artificial-intelligence-assisted tools to operate the platform and help process your information, and calls may be recorded, all as described in the Letter of Engagement and the Privacy Notice. Automated tools assist our qualified staff; they do not replace the qualified review that precedes any filing.

All content, software, design and materials on the platform belong to us or our licensors and are protected by law. You may use them solely for the purpose of using the Service. No rights are granted to you except as expressly set out in these terms.

We aim to keep the platform available but do not warrant that it will be uninterrupted or error-free. We may suspend it for maintenance, changes, or reasons beyond our control.

Nothing in this clause affects the standard of the professional service owed under the Letter of Engagement or your statutory rights as a consumer. To the extent permitted by law, we are not liable for loss arising solely from unavailability of the platform, provided this does not cause your CGT Return to miss its statutory time limit through our fault.

Our liability in connection with the professional service is dealt with in the Letter of Engagement. Beyond that, and to the extent permitted by law, we are not liable for any indirect or consequential loss arising from your use of the platform.

Nothing in these terms excludes or restricts liability for death or personal injury caused by our negligence, for fraud, or for any other liability that cannot lawfully be excluded, and your rights under the Consumer Rights Act 2015 are unaffected.

We process your personal data in accordance with the Privacy Notice, which forms part of your agreement with us.

We may update these terms from time to time. The current version is always shown on the platform with its effective date, and material changes affecting an active case will be notified to you.

If any provision of these terms is found to be unenforceable, the remaining provisions continue in full force.

You may not transfer your rights or obligations under these terms without our consent. A person who is not a party to these terms has no right to enforce them.

These terms are governed by the law of England and Wales and are subject to the exclusive jurisdiction of its courts; if you live in Scotland or Northern Ireland you may also bring proceedings in your local courts.

You can contact us at hello@filecgtonline.co.uk or Tel No TBC