Tax Disclaimer

1. Nature of Our Service

Tax Is Hard is a tax estimation and planning tool operated by COGA AI Limited ("we", "us", "our"), a company registered in England and Wales. Our service provides:

• Income tax estimations for employees and self-employed individuals
• Corporation tax estimations for limited companies
• Dividend tax estimations
• National Insurance estimations
• R&D tax relief estimations
• Multi-year tax planning illustrations
• Salary and dividend scenario modelling

These tools produce estimates only and are intended as a starting point for discussions with qualified professionals — not as a substitute for professional advice.

2. Not Professional Advice

2.1 Not Tax Advice

COGA AI Limited is not a firm of accountants or tax advisers. The information and calculations provided by Tax Is Hard do not constitute tax advice. Tax law is complex and subject to frequent change. Your individual circumstances may result in different tax outcomes than those indicated by our estimations.

2.2 Not Financial Advice

COGA AI Limited is not authorised or regulated by the Financial Conduct Authority (FCA). We do not provide financial advice. Any figures relating to salary, dividends, pensions, or other financial matters are for informational purposes only.

2.3 Not Legal Advice

Nothing on this website constitutes legal advice. For legal matters relating to tax, company structure, or employment, please consult a qualified solicitor.

2.4 Not Accounting Services

We do not provide accounting services. Our estimations are not a substitute for proper bookkeeping, accounting, or professional tax return preparation.

3. Accuracy of Calculations

3.1 Estimates Only

All calculations provided by Tax Is Hard are estimates. Actual tax liabilities may differ due to:

• Individual circumstances not captured by our tools
• Changes in tax legislation
• HMRC interpretations of tax rules
• Errors in data entry
• Limitations of our calculation models
• Rounding differences

3.2 No Guarantee of Accuracy

While we strive to keep our calculations accurate and up-to-date, we make no warranty or guarantee regarding the accuracy, completeness, or reliability of any calculation or information provided. Our estimations are based on our interpretation of publicly available HMRC guidance and UK tax legislation, which may differ from how HMRC applies the rules in practice.

3.3 Tax Rules Change

UK tax rules change frequently. While we endeavour to update our tools promptly, there may be delays between changes in legislation and updates to our service. Always verify current rates and rules with HMRC or a qualified professional.

4. HMRC is the Authority

HM Revenue & Customs (HMRC) is the only authority on UK tax matters.If there is any discrepancy between our estimations and HMRC's position, HMRC prevails. You are responsible for ensuring your tax affairs are correct.

5. R&D Tax Relief Disclaimer

R&D tax relief calculations are particularly complex and subject to strict HMRC guidelines. Our R&D relief estimates:

• Are based on simplified assumptions
• Do not assess whether your activities qualify as R&D
• Do not account for all eligibility criteria
• Should not be used as the basis for R&D claims

R&D tax relief claims should always be prepared by a qualified specialist or accountant with R&D expertise. Incorrect claims can result in penalties and interest.

6. IR35 and Employment Status

Our tools do not assess IR35 status or employment status for tax purposes. If you work through a limited company or as a contractor, your tax situation may be significantly affected by IR35 rules. Seek professional advice on your employment status.

7. Optimization and Scenario Modelling

Our scenario modelling and optimization features illustrate how different configurations may affect estimated tax outcomes. These illustrations:

• Are based on mathematical modelling only
• Do not consider your full financial situation
• May not be appropriate for your circumstances
• Should be reviewed by a qualified professional before implementation
• Are not recommendations to take any specific action

Tax avoidance schemes can have serious consequences. We do not promote or endorse any form of tax evasion or aggressive tax avoidance.

8. Your Responsibilities

You are solely responsible for:

• Verifying all estimations with a qualified professional before relying on them
• Ensuring data you enter is accurate
• Seeking professional advice appropriate to your specific situation
• Filing accurate tax returns with HMRC
• Paying the correct amount of tax
• Keeping proper records as required by law

9. Limitation of Liability

To the maximum extent permitted by applicable law:

• The Service is provided "as is" and "as available" without any warranty of any kind, whether express or implied, including but not limited to warranties of accuracy, fitness for a particular purpose, or merchantability
• COGA AI Limited, its directors, officers, employees, and agents accept no liability for any loss, damage, cost, or expense arising from use of our service or reliance on any information or estimation provided
• We are not liable for any penalties, interest, or additional tax assessed by HMRC
• We are not liable for any financial decisions made based on our estimations
• We shall not be liable for any indirect, incidental, special, consequential, or punitive damages of any kind
• Our total aggregate liability for any claims shall not exceed the amount you paid us for the Service in the 12 months preceding the claim

10. Seek Professional Help

We strongly recommend consulting a qualified professional for:

• Complex tax situations
• Business restructuring decisions
• R&D tax relief claims
• IR35 status determinations
• International tax matters
• Capital gains tax planning
• Inheritance tax planning
• Pension contributions and withdrawals
• Any situation where significant money is at stake

11. Governing Law

This disclaimer is governed by the laws of England and Wales. Any disputes shall be subject to the exclusive jurisdiction of the courts of England and Wales.

12. Contact

If you have questions about this disclaimer, please contact us at legal@tax-is-hard.com.