Accountancy Practice Addendum

1. Application and parties

This Addendum applies when an accountancy or tax practice ('Practice') uses Loomi to manage tax compliance for multiple underlying client businesses ('Practice Clients'). The Practice is the contracting Customer under the Platform Terms and is responsible for fees under its order. Practice Clients do not become parties to the Platform Terms solely because their data is processed in a Practice workspace.

If this Addendum conflicts with the Platform Terms on practice-specific matters, this Addendum prevails. The DPA continues to govern personal-data processing.

2. Client authority and professional responsibilities

The Practice represents and warrants that, for each Practice Client, it has obtained and will maintain all necessary engagement authority, permissions, lawful instructions and confidentiality permissions to upload and process client information, instruct Loomi, and perform the activities it undertakes. The Practice remains responsible for its own professional advice, client engagement terms and professional or statutory duties. It must keep reasonable evidence of its authority and provide it to TAXME LTD on reasonable request.

Access to a Practice Client’s information does not itself authorise the Practice to approve a return or TAXME LTD to file it. TAXME LTD may decline or suspend a client-specific instruction where authority is missing, disputed or reasonably in doubt, and will notify the Practice unless prohibited by law.

3. Multi-client workspaces and employee access

Access to the Practice workspace is limited to employees expressly authorised by the Practice. Contractors, external advisers and Practice Clients do not receive access under this offering unless TAXME LTD expressly agrees a different access arrangement in writing. The Practice is responsible for all activity conducted through its authorised user accounts, except to the extent caused by TAXME LTD’s breach or failure to exercise reasonable care. In the current version of Loomi, a Practice has Admin and Member roles and every member can open every Practice Client; the Practice controls access by inviting and removing members and by archiving or removing Practice Clients.

The Practice must manage invitations, least-privilege roles, periodic access reviews, credential security and prompt removal of access when employment or authorisation ends. It must promptly notify TAXME LTD of suspected unauthorised access or cross-client disclosure. TAXME LTD will maintain appropriate logical separation and platform access controls and will address security incidents in accordance with the Platform Terms and DPA.

4. Uploads, reviews and client approvals

The Practice must obtain complete, accurate and timely transaction information from each Practice Client, covering relevant sales channels, VAT registrations, inventory movements, corrections and adjustments. It must review outputs, investigate material warnings and verify that the return is suitable for the relevant Practice Client before approval or submission.

Approval of calculated figures within Loomi and authorisation to submit a return are distinct actions. The Practice may give either instruction on behalf of a Practice Client only where specifically authorised to do so, and must retain supporting evidence of that authority and any required client approval. TAXME LTD may request that evidence before accepting or acting on a filing instruction. An approval given by a Practice Client through Loomi’s client approval link, which Loomi records with the person, the time and the figures approved, may serve as evidence of that client approval.

5. Optional filing service by the Loomi tax team

Where TAXME LTD makes it available to the Practice, the Practice may use an optional paid filing service under which TAXME LTD or an authorised local professional partner submits specified returns for Practice Clients. The standard Practice subscription does not include submission, statutory tax agency, fiscal representation or appointment as an IOSS intermediary.

A filing request becomes an accepted filing engagement only when TAXME LTD confirms its acceptance of the specified jurisdiction, period, service and fee through an order or other written confirmation. Submission is conditional on receipt of required mandates, complete information and applicable approval or instructions by the communicated cut-off. The filing provisions of the Platform Terms and the accepted filing order govern the engagement; no separate VAT Services Engagement Agreement is required unless expressly agreed. The Practice is the contracting and paying customer; the Practice Client remains the taxpayer.

Where the Practice submits a return itself, TAXME LTD does not assume responsibility for that submission merely because Loomi generated the figures. Where TAXME LTD accepts a filing engagement, it will perform the agreed work with reasonable care and skill. The Practice is responsible for the completeness and accuracy of the information it supplies, the authority of its instructions and its own professional advice; TAXME LTD remains responsible for loss caused by its own breach or negligence, subject to applicable lawful limitations.

6. Optional automatic approval and NIL submission

Loomi does not currently offer automatic approval or automatic NIL filing (Platform Terms clause 10). A return for a Practice Client is submitted only after an express approval by the Practice.

7. Practice fees, client changes and termination

Practice subscription fees, any managed-client or employee-seat limits, billing rules and optional filing charges are those displayed and accepted at checkout or agreed in an order form. The Practice must approve any chargeable increase or change of plan before it takes effect, except charges expressly authorised by an existing order. Unless otherwise agreed, subscriptions are billed monthly and may be cancelled at any time, with cancellation effective at the end of the paid billing period. Cancellation does not itself cancel an already accepted filing order or fees properly due for work undertaken.

When a Practice Client leaves, the Practice must promptly review and restrict employee access to that client’s records, notify TAXME LTD of any affected pending filing instructions and give lawful directions about export, retention or deletion under the DPA. TAXME LTD may require evidence of authority and identity before releasing or transferring records. If the Practice and a former client give conflicting instructions, TAXME LTD may suspend the disputed transfer or action pending satisfactory evidence or legal resolution; it will not disclose data merely because a third party asserts ownership. The parties will cooperate on an orderly handover of accepted but incomplete filing work and any outstanding mandates. In Loomi, the Practice can archive a Practice Client, which keeps its records, or remove it, which deletes that client’s data; the Practice should export any records it needs before removal.

8. Data protection and confidentiality

The Practice must determine and document whether it acts as controller or processor for the relevant Practice Client data, and ensure that its client agreements and any required controller authorisations permit Loomi and its subprocessors to process that data. Where the Practice acts as a processor, it must ensure it is authorised to appoint TAXME LTD as a subprocessor and can pass through lawful documented instructions. The parties’ data protection roles and obligations are governed by the applicable DPA and actual processing arrangements.

Each party must protect Practice Client confidential information against unauthorised use or disclosure. TAXME LTD may disclose information to authorised filing professionals and service providers only as necessary for the agreed services and subject to applicable confidentiality and data protection obligations. Neither party may intentionally disclose one Practice Client’s information to another without lawful authority.

Where the Practice acts as processor for a Practice Client, it confirms that the client controller has authorised the use of TAXME LTD as a further processor and the relevant instructions. On client departure or a dispute over authority, TAXME LTD may temporarily restrict access or processing to protect the data, subject to applicable law, the DPA and reasonable steps to preserve pending filing records. The Practice must notify TAXME LTD promptly of relevant changes in authority; no transfer to a former Practice Client is made without a verified lawful instruction.