Terms and Conditions — NBM MTD Bridge

Last updated: 5 August 2026

1. About the software

NBM MTD Bridge ("the software") is in-house bridging software developed and operated by Paul Barclay, NBM Digital ("the operator"), for the sole purpose of submitting the operator's own Making Tax Digital for Income Tax quarterly updates to HM Revenue & Customs (HMRC). It reads financial records from the operator's own accounting system and submits calculated summaries to HMRC's APIs.

2. Use

• The software is for the operator's personal business use only. It is not licensed, sold, or made available to any other person, and no other person is authorised to use it.
• Access is restricted by authentication; only the operator holds credentials.
• Use of the software's HMRC connectivity is additionally governed by HMRC's own terms, which the operator accepts when authorising the software through the Government Gateway.

3. Responsibilities

• The operator remains solely responsible for the accuracy and completeness of all figures submitted to HMRC and for meeting statutory filing deadlines.
• Every submission is reviewed by the operator before it is sent; the software does not submit anything automatically.
• The operator is responsible for maintaining the underlying digital records in accordance with HMRC's Making Tax Digital record-keeping rules.

4. Warranty and liability

The software is provided "as is", without warranty of any kind. As the developer, operator and sole user are the same person, no liability is accepted to any third party arising from its use. Nothing in these terms affects statutory obligations owed to HMRC.

5. Data

Personal data handling is described in the Privacy Policy, including the fraud prevention data that HMRC legally requires the software to transmit.

6. Changes and governing law

These terms may be updated from time to time; the current version is always published at this address. These terms are governed by the law of England and Wales.

7. Contact and reporting security issues

Paul Barclay, NBM Digital — paul.barclay@nbmdigital.com

If you believe you have found a security vulnerability or incident affecting this software, please report it to the email address above as soon as possible, with as much detail as you can provide. Reports are acted on promptly.