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text for Terms & Conditions:

T's & C's: HMRC System and Registration Contingencies

Change Date : 25/05/2026    |    Word Count: 76    |    Deployment Measure : 9/10
9/10
Rationale: This clause essentially insulates your firm from HMRC system failures and client-driven delays beyond your control. Including it provides a vital safety net against automated penalties and unearned liability claims, ensuring your professional indemnity remains protected.
While we will take all reasonable steps to maintain our HMRC Agent status, we shall not be liable for any losses, interest, or penalties incurred …

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