Terms and Conditions — FreeFiler beta

# Terms and Conditions — FreeFiler beta

**Version v1.2 — effective from 1 June 2026**

## 1. The service

FreeFiler at freefiler.co.uk ("the service") is a beta service operated by Render Technologies Limited ("Render", "we", "us"). FreeFiler is part of Render Technologies Limited. Your contract is with Render Technologies Limited, not a separate FreeFiler company.

The service lets a UK micro-entity director ("you") generate and file a Corporation Tax return (CT600 + iXBRL accounts + iXBRL computation) to HMRC. It does not file accounts to Companies House.

If we later move the service, account access, or filing-record access to another Render Technologies Limited domain or brand, including Render or `render.my`, we may redirect FreeFiler links there. Render Technologies Limited may continue to hold and provide access to filing records created through FreeFiler under that future Render Technologies Limited service.

## 1A. Beta service and checking responsibility

FreeFiler is in beta. We test the service carefully, but beta software can contain mistakes, missing checks, confusing wording, or interruptions. You should not treat the service as tax, accounting, legal, or professional advice.

Before you submit, you must review the information shown to you and check the submission is complete and accurate for your company. You remain responsible for the Corporation Tax return you submit through the service. If you are unsure whether your company qualifies, whether the figures are right, or whether the filing is suitable, use HMRC's own services or take professional advice before submitting.

HMRC may reject, question, or later enquire into a return. FreeFiler helps prepare and transmit the filing, but acceptance by HMRC does not mean HMRC has agreed the tax position is correct.

## 2. Eligibility

You may use the service only if:

- You are authorised to file a Corporation Tax return for the company whose number you enter — typically as a director, secretary, accountant, or bookkeeper of that company.
- The company is a UK micro-entity within the meaning of section 384A of the Companies Act 2006.

By using the service you represent that you meet these conditions.

## 3. T&Cs acceptance and version-tracking

You must tick the acceptance box during sign-up to use the service. We record the version of these terms you accepted and link it to your account. If we publish a new version, we will ask you to re-accept on your next sign-in before allowing further use.

## 4. Free of charge

FreeFiler is offered free of charge at the point of use. We do not currently take payment for filings.

## 4A. Optional partner offers

FreeFiler may later show optional partner or affiliate offers, such as accountancy, insurance, banking, R&D, or other business services. You do not need to use any partner offer to file through FreeFiler.

If we receive commission or a referral fee for an offer, we will say so near that offer. We will not share your personal details or filing data with a partner unless you choose that offer or give us clear permission for that named partner.

Partner services are provided by separate companies under their own terms and privacy policies. FreeFiler does not recommend a partner as suitable for you unless the page expressly says so.

## 5. Liability cap

To the extent permitted by law, our total aggregate liability to you for any loss arising from your use of the service is capped at the fees you have paid us. Because the service is currently offered free of charge, the cap is currently £0. If we introduce a paid tier in future, the cap will rise to match the fees paid for the affected filing.

## 6. Your responsibilities

You are responsible for the accuracy of the information you enter and for checking the generated filing before submission. We help you assemble and transmit a return that meets HMRC's technical requirements; we do not warrant the return is correct as a matter of UK tax law. Mistakes in the underlying data flow into the filing, and HMRC's legal record is the filing as submitted, not the form you saw on screen.

## 7. HMRC's role

HMRC is the legal recipient of the filing. We transmit on your behalf and pass through HMRC's response. We do not amend, redact, or otherwise alter the bytes HMRC returns.

## 8. Your data

Render Technologies Limited holds your account data, company memberships, drafts, and submitted filing records so the service can prepare, submit, and show your filings. If the FreeFiler brand or domain changes, Render Technologies Limited may continue to hold those records and make them available through another Render Technologies Limited service or domain, including Render or `render.my`. You can delete your account at any time from your `/account` page. Deletion is permanent after a 7-day grace period. You will be offered an export ZIP of your data before deletion completes. On deletion, mutable drafts are deleted and submitted filing records are anonymised rather than shown in your account. See our Privacy Policy at `/privacy` for full details, including the lawful bases on which we process your data (UK GDPR Article 6(1)(b) — contract — and 6(1)(a) — consent for marketing only).

## 9. Service availability

We aim to keep the service available but do not guarantee uninterrupted access. If HMRC's systems are unavailable or a filing result is unclear, we may pause the filing for review before any retry. We cannot guarantee HMRC will accept a filing.

## 10. Changes to these terms

We may amend these terms; on amendment, we will publish a new version here and require re-acceptance on your next sign-in.

## 11. Governing law

These terms are governed by the laws of England and Wales. Disputes are subject to the exclusive jurisdiction of the English courts.

## 12. Company and contact details

FreeFiler is operated by Render Technologies Limited, company number 17088258, registered in England and Wales. Registered office: 39 Islingword Road, Brighton, BN2 9SF.

For support questions, write to support@freefiler.co.uk. For security concerns, write to security@freefiler.co.uk. For complaints, write to complaints@freefiler.co.uk. For privacy requests, write to privacy@freefiler.co.uk.