Last updated 24 March 2026
IMPORTANT: READ THIS END USER LICENCE AGREEMENT CAREFULLY
This End User Licence Agreement (the 'EULA') is a legal agreement between you and Fly Software Limited ('Fly Software', 'we', 'us', or 'our') for the use of the Easy MTD software application, including any updates, patches, bug fixes, releases, documentation, and related materials that we provide with it or for it (together, the 'Software').
The Software is licensed, not sold. By downloading, installing, activating, accessing, or using the Software, you agree to be bound by this EULA. If you do not agree to this EULA, do not download, install, activate, access, or use the Software.
For the avoidance of doubt, Easy MTD is installed Windows desktop software and is not cloud-hosted software. Certain features of the Software may, however, require internet access in order to communicate with our systems and HMRC systems.
1. About this EULA
1.1 This EULA governs your use of the Software.
1.2 Additional terms may apply to certain features, websites, token purchases, support services, spreadsheets, partner materials, or third-party components. Where additional terms apply, they will supplement this EULA and, in the event of conflict, will prevail to the extent of that conflict in relation to the relevant item or service.
1.3 If you are entering into this EULA on behalf of a company, partnership, firm, or other legal entity, you represent and warrant that you have authority to bind that entity to this EULA. In that case, references to 'you' and 'your' mean that entity.
2. Eligibility and Permitted Users
2.1 You may use the Software only if you can lawfully enter into this EULA.
2.2 The Software is licensed to the person or legal entity that acquires it or is authorised to use it.
2.3 You must not make the Software available to any third party except as expressly permitted by this EULA.
2.4 Certain submission functionality within the Software requires the availability of valid usage credits, tokens, submission rights, or similar account entitlements issued or recognised by us ('Tokens'). If sufficient Tokens are not available, the Software may be unable to submit VAT returns, quarterly updates, final declarations, or other filings.
3. Licence Grant
3.1 Subject to your compliance with this EULA, we grant you a limited, revocable, non-exclusive, non-transferable, non-sublicensable licence to:
- install and use one copy of the Software on Windows devices owned or controlled by you; and
- use the Software solely for your own internal personal or internal business purposes, including for the purpose of preparing, reviewing, retrieving, handling, and submitting relevant data, returns, declarations, and filings on behalf of your own clients where you are authorised to do so.
3.2 For the avoidance of doubt, you may use the Software in the course of providing professional services to your own clients, provided that:
- you are properly authorised to act for those clients;
- your use remains under your control and for your own internal business purposes; and
- you do not make the Software itself available to clients or other third parties except as expressly permitted by this EULA.
3.3 This licence does not give you any ownership rights in the Software.
3.4 Unless we expressly agree otherwise in writing, the Software is licensed on a single-user / single-organisation use basis. You may use the Software for your own clients in accordance with clause 3.2, but you must not share, resell, relicense, sublicense, bureau-host, or otherwise make the Software itself available to any third party as a standalone product or hosted software service.
4. Tokens and Submissions
4.1 The Software may be downloaded or installed without charge, but certain submission features require Tokens or other paid entitlements.
4.2 Tokens are usage-based entitlements and do not transfer ownership of the Software.
4.3 We may implement reasonable technical controls, validation rules, eligibility checks, or account restrictions in relation to Tokens, submissions, or access to HMRC-connected functionality.
4.4 We may refuse, suspend, or block submissions where:
- required Tokens are unavailable;
- account status, technical integrity, security, or compliance checks fail;
- we reasonably suspect misuse, fraud, unauthorised use, or breach of this EULA; or
- HMRC systems, credentials, authority, or external services do not permit or complete the relevant submission.
5. Restrictions
5.1 Except to the extent expressly permitted by applicable law and incapable of lawful exclusion, you must not, and must not permit any other person to:
- copy the Software except for ordinary installation, loading, execution, and one reasonable back-up copy where necessary for lawful use;
- sell, resell, rent, lease, lend, distribute, sublicense, assign, publish, or otherwise make the Software available to any third party;
- reverse engineer, decompile, disassemble, translate, modify, adapt, vary, merge, or create derivative works of the Software;
- remove, alter, obscure, or interfere with any copyright notice, trade mark, branding, watermark, licence key, security feature, or proprietary marking;
- use the Software in any unlawful manner or in breach of HMRC requirements, third-party rights, or applicable regulations;
- bypass or attempt to bypass any authentication, licensing, token, security, or usage-control mechanism;
- use the Software in any way that could damage, disable, overburden, or impair the Software or any connected service or network; or
- use the Software with any third-party software, data source, automation, or workflow where doing so would breach the terms applicable to that third-party software or service.
5.2 You must keep all access credentials, account details, and device environments used with the Software secure.
6. Ownership and Intellectual Property
6.1 The Software is licensed, not sold, to you.
6.2 We and our licensors retain all intellectual property rights, title, and interest in and to the Software, including all copyright, database rights, trade marks, design rights, know-how, and all other proprietary rights in any part of the Software.
6.3 This EULA does not transfer to you any intellectual property rights other than the limited licence expressly granted under it.
6.4 Any feedback, suggestions, enhancement requests, recommendations, or ideas you provide regarding the Software may be used by us without restriction or obligation to you.
7. HMRC Connectivity and External Dependencies
7.1 The Software may connect to, interoperate with, or depend on HMRC systems, HMRC APIs, HMRC credentials, and related HMRC technical services in order to retrieve, validate, or submit relevant data.
7.2 Access to and use of HMRC-connected functionality may depend on valid credentials, HMRC authority, internet connectivity, HMRC service availability, and compliance with HMRC requirements.
7.3 We do not grant you any rights in HMRC systems, APIs, data, or services except as strictly required for your permitted use of the Software.
7.4 We are not responsible for the availability, operation, acts, omissions, security, performance, outage, delay, rejection, or failure of any HMRC system, HMRC API, or related HMRC service, or for any consequence arising from your internet connectivity or your credentials, authority, or access status in relation to HMRC.
8. Updates, Changes and Support
8.1 We may, but are not obliged to, provide updates, upgrades, enhancements, bug fixes, patches, or technical support for the Software.
8.2 Where we provide updates, those updates may be subject to this EULA or to additional terms notified to you at the time.
8.3 We may modify, suspend, withdraw, or discontinue any feature of the Software at any time, including where necessary for security, legal, regulatory, compatibility, technical, or commercial reasons.
8.4 Support, if provided, will be provided through the contact methods or support channels identified on easymtd.com or flysoftware.com, or such other channels as we may notify to you.
9. Data Collection, Transmissions and Privacy
9.1 In order for the Software to function, the Software may collect, generate, receive, process, store locally, and transmit data entered by you or obtained through your use of the Software.
9.2 The Software is designed so that business, taxpayer and agent data is stored locally on your device or systems and is not stored on any server owned or controlled by Fly Software, except as expressly stated in this clause.
9.3 The only business, taxpayer and agent data that is stored on servers owned or controlled by Fly Software is:
- the business name;
- the business VAT registration number;
- the taxpayer National Insurance number; and
- submission receipt data.
9.4 Subject to clause 9.3, data processed by the Software may include:
- user-entered financial, tax, account, and business data;
- submission and retrieval data sent to or received from HMRC;
- fraud header data sent to HMRC to comply with Making Tax Digital requirements, rules and law;
- technical, diagnostic, licensing, device, and usage data; and
- such other data as is reasonably necessary for activation, authentication, support, security, troubleshooting, compliance, product improvement, and operation of the Software.
9.5 You authorise the Software to transmit relevant data to:
- HMRC, where necessary to retrieve, validate, or submit data, and comply with Making Tax Digital requirements, rules and law; and
- Fly Software, where necessary to operate, support, secure, licence, and improve the Software, including the limited categories of data listed in clause 9.3.
9.6 You are responsible for ensuring that you have all necessary rights, notices, permissions, authorities, and lawful bases required to input, use, and transmit any personal data, business data, taxpayer data, or agent data through the Software.
9.7 Our handling of personal data is governed by our Privacy Policy. You should read this carefully before using the Software.
9.8 Technical information about categories of data used by the Software are also described in the Easy MTD Technical Reference document.
10. Accuracy, User Responsibility and Professional Advice
10.1 The Software is a tool to assist with the preparation, retrieval, handling, and submission of relevant data. It is not accountancy, tax, legal, or other professional advice.
10.2 You are solely responsible for:
- verifying the accuracy, completeness, and appropriateness of all figures, values, calculations, and submissions;
- checking all data before submission to HMRC or any other authority;
- ensuring that your use of the Software complies with applicable law, HMRC requirements, and your professional obligations; and
- keeping appropriate back-ups and records.
10.3 To the fullest extent permitted by law, we do not guarantee that any figures, values, calculations, estimates, outputs, reports, or submissions generated, displayed, or facilitated by the Software will be accurate, complete, or suitable for your circumstances.
10.4 You should obtain independent advice from a qualified accountant, tax adviser, or other professional where appropriate.
11. Consumer Rights and Business Users
11.1 Nothing in this EULA excludes or limits any right or remedy that you may have under applicable law that cannot lawfully be excluded or limited.
11.2 If you are a consumer, you may have statutory rights in relation to digital content supplied for a price.
11.3 If you are using the Software in the course of business, you acknowledge that the Software is supplied for business use and that, subject always to clause 11.1, the allocation of risk in this EULA is reasonable.
12. Warranty Disclaimer
12.1 Subject to clause 11.1, and except as expressly stated in this EULA, the Software is provided 'as is' and 'as available'.
12.2 To the fullest extent permitted by law, we exclude all conditions, warranties, representations, and other terms that may otherwise be implied by statute, common law, or otherwise, including any implied warranties of merchantability, satisfactory quality, fitness for a particular purpose, and non-infringement.
12.3 We do not warrant that:
- the Software will meet your requirements;
- the Software will be uninterrupted, secure, or error-free;
- defects will be corrected; or
- the Software will always be compatible with your device, operating system, environment, spreadsheets, third-party software, or HMRC systems.
12.4 The availability and performance of HMRC-connected features depend on factors outside our control, including HMRC systems, credentials, internet access, and related dependencies.
13. Limitation of Liability
13.1 Nothing in this EULA excludes or limits liability for:
- death or personal injury caused by negligence;
- fraud or fraudulent misrepresentation;
- breach of your statutory rights that cannot lawfully be excluded; or
- any other liability that cannot lawfully be excluded or limited.
13.2 Subject to clause 13.1, Fly Software, its officers, employees, agents, partners, suppliers, and licensors shall not be liable for any:
- indirect or consequential loss;
- loss of profits;
- loss of revenue;
- loss of business;
- loss of goodwill;
- loss of data;
- business interruption;
- tax liabilities, interest, penalties, or fines; or
- losses arising from inaccurate data, failed submissions, duplicate submissions, delayed submissions, HMRC system issues, or reliance on user-entered or third-party data,
arising out of or in connection with the Software, even if advised of the possibility of such losses.
13.3 Subject to clauses 13.1 and 13.2, our total aggregate liability arising out of or in connection with the Software and this EULA shall not exceed the total amount actually paid by you to us for Tokens or for the relevant paid Software entitlement in the 12 months preceding the event giving rise to the claim.
13.4 The limitations in this clause apply whether the claim arises in contract, tort (including negligence), breach of statutory duty, misrepresentation, restitution, or otherwise.
14. Indemnity
14.1 If you breach this EULA, applicable law, HMRC requirements, or any third-party rights in connection with your use or distribution of the Software, you agree, to the fullest extent permitted by law, to indemnify and keep indemnified Fly Software and its officers, employees, agents, suppliers, and licensors against losses, liabilities, damages, costs, and expenses (including reasonable legal costs) arising from that breach.
14.2 This clause does not apply to consumers to the extent it would be unfair or unenforceable under applicable law.
15. Term and Termination
15.1 This EULA starts when you first download, install, activate, access, or use the Software and continues until terminated.
15.2 We may suspend or terminate this EULA immediately by written notice if:
- you materially breach this EULA;
- you fail to pay any fees due for Tokens or related entitlements;
- we reasonably suspect fraud, misuse, unlawful activity, or security risk;
- continued provision of the Software would expose us or others to legal, regulatory, or technical risk; or
- any HMRC dependency necessary for material functionality is withdrawn, restricted, or changed.
15.3 On termination:
- all rights granted to you under this EULA end immediately;
- you must stop using the Software;
- you must delete or uninstall all copies of the Software in your possession or control, unless applicable law requires otherwise; and
- clauses intended to survive termination will continue in force, including clauses relating to intellectual property, restrictions, data, disclaimers, liability, indemnity, governing law, and interpretation.
16. Cancellation and Refunds for Consumers
16.1 If you are a consumer and acquire the Software online or at a distance, you may have a legal right to cancel within 14 days unless an exception applies.
16.2 Where the Software is digital content supplied before the end of the cancellation period, you acknowledge that:
- you may be asked to give express consent for supply to begin immediately; and
- you may be asked to acknowledge that you lose your cancellation right once supply begins.
16.3 Any refunds relating to Tokens, downloads, licences, or related purchases are subject to applicable law and to our Refund Policy where lawfully applicable.
17. Audit and Compliance
17.1 We may take reasonable technical and administrative steps to verify compliance with this EULA, including licence, activation, token, and usage validation.
17.2 You agree to cooperate with reasonable compliance enquiries where we have a legitimate basis to investigate suspected misuse or breach.
18. Export Control and Sanctions
18.1 You must comply with all applicable export control, sanctions, and trade laws in relation to the Software.
18.2 You must not use, export, re-export, provide, or otherwise make the Software available in breach of any such laws.
19. Entire Agreement
19.1 This EULA, together with any terms expressly incorporated by reference, constitutes the entire agreement between you and us in relation to the Software and supersedes all prior discussions, understandings, or agreements relating to it.
19.2 You acknowledge that you have not relied on any statement, representation, assurance, or warranty that is not expressly set out in this EULA.
20. Severability
20.1 If any provision of this EULA is held to be unlawful, invalid, or unenforceable, that provision shall be deemed severed and the remainder of this EULA shall remain in full force and effect.
21. No Waiver
21.1 Any failure or delay by us to exercise any right or remedy under this EULA shall not operate as a waiver of that or any other right or remedy.
22. Assignment
22.1 You may not assign, transfer, charge, subcontract, declare a trust over, or otherwise deal with any of your rights or obligations under this EULA without our prior written consent.
22.2 We may assign, transfer, subcontract, or otherwise deal with our rights and obligations under this EULA.
23. Governing Law and Jurisdiction
23.1 This EULA and any dispute or claim arising out of or in connection with it, its subject matter, or its formation shall be governed by the law of England and Wales.
23.2 If you are a business user, the courts of England and Wales shall have exclusive jurisdiction.
23.3 If you are a consumer resident in the United Kingdom, you may also have the right to bring proceedings in the part of the United Kingdom in which you live.
24. Additional Terms and Policies to Review
24.1 You should also review the following:
25. Contact Us
25.1 If you have any questions about this EULA or the Software, please contact Fly Software.