Terms & Conditions

Website and Application Terms of Use

Aperture Works Ltd

Last updated: 17 April 2026

These Terms of Use govern your access to and use of:

  1. The Aperture Works Ltd website at https://cis-invoice.co.uk

  2. The CIS Invoice mobile application (“the App”)

  3. Any services provided through the App, including Making Tax Digital (MTD) submissions to HM Revenue & Customs (HMRC)

By accessing or using our website, App, or services, you agree to these Terms.

1. Company Information

Aperture Works Ltd

Enterprise House, The Courtyard, Old Court House Road

Bromborough, Wirral, England, CH62 4UE

Email: info@aperture-works.com

Company Registration Number: 16563160

2. Definitions

  1. “App” means the CIS Invoice mobile application available on iOS and Android

  2. “Services” means all features provided through the App, including invoicing, expense tracking, and HMRC submissions

  3. “MTD” means Making Tax Digital, HMRC’s digital tax reporting system

  4. “HMRC” means HM Revenue & Customs

  5. “NINO” means National Insurance Number

  6. “CIS” means Construction Industry Scheme

  7. “User”, “you”, “your” refers to any person using the website, App, or Services

  8. “We”, “us”, “our” refers to Aperture Works Ltd

3. Eligibility and Geographic Scope

This App is designed for UK-based contractors and self-employed individuals. Features including:

  1. VAT calculations

  2. CIS deductions

  3. HMRC Making Tax Digital submissions

  4. National Insurance Number collection

are specific to the United Kingdom tax system. While the App may be accessible internationally, tax submission features require UK tax residency and a valid UK National Insurance Number.

4. Website Use

This website is provided for general information about Aperture Works Ltd, our services, and our products.

You may view, download, and print content for your own business or informational use. You must not misuse the website or attempt to interfere with its operation or security.

5. Account and Authentication

5.1 Account Registration

To use the full features of the App, you must create an account. You may register using:

  1. Email One-Time Passcode (OTP) – A verification code sent to your email

  2. Google Sign-In – Using your Google account credentials

  3. Apple Sign-In – Using your Apple ID (iOS only)

By using Google or Apple authentication, you acknowledge that these providers may collect data according to their own privacy policies.

5.2 Guest Mode

You may use the App without creating an account in “Guest Mode” with the following limitations:

  1. Maximum of 3 invoices

  2. No cloud backup or sync across devices

  3. No access to HMRC MTD features

  4. Data stored only on your device

Guest data can be migrated to a registered account when you sign up.

5.3 Account Security

You are responsible for:

  1. Maintaining the confidentiality of your login credentials

  2. All activity that occurs under your account

  3. Notifying us immediately of any unauthorised access

We are not liable for any loss arising from unauthorised use of your account.

6. Subscription Tiers and Payments

6.1 Subscription Tiers

The App offers the following tiers:

Tier

Features

Free

Basic invoicing (limited), expense tracking

Plus

Custom logo, quotes, increased limits

Pro

All Plus features + HMRC MTD submissions

Feature availability and limits may change with notice.

6.2 Payments

  1. Subscriptions are processed through the Apple App Store (iOS) or Google Play Store (Android)

  2. We use RevenueCat to manage subscriptions

  3. We do not have access to your payment card details

  4. Subscription fees are displayed in the App before purchase

6.3 Refunds

Refunds are handled according to Apple App Store or Google Play Store refund policies. Contact the respective store for refund requests.

6.4 Subscription Data

When you subscribe, we share the following with RevenueCat for subscription management:

  1. Your user ID

  2. Email address

  3. Display name

  4. Purchase and entitlement status

7. Data Collection and Storage

7.1 Data Stored Locally on Your Device

The following data is stored only on your device and is not uploaded to our servers:

  1. Invoices and quotes

  2. Customer and supplier information

  3. Product/service items

  4. Business settings (company name, address, bank details, UTR, VAT number)

  5. Receipt images and attachments

  6. Expense records

We do not have access to this data. If you uninstall the App or lose your device, this data cannot be recovered unless you have exported it.

7.2 Data Stored in Our Systems (Supabase)

We store the following in our secure cloud systems:

  1. Email address

  2. Full name

  3. Authentication tokens (encrypted)

  4. Marketing email preferences

7.3 Secure Storage

Sensitive data, including HMRC OAuth tokens and your National Insurance Number are stored using:

  1. iOS: Secure Keychain (encrypted, hardware-backed)

  2. Android: Secure storage with AsyncStorage fallback

7.4 No Automatic Cloud Backup

Your invoices, quotes, and business data are not automatically backed up to the cloud. You are responsible for exporting important documents.

8. Device Permissions

The App requests the following permissions:

Permission

Purpose

Camera

Take photos of completed work for invoices

Photo Library

Attach existing photos to invoices and expenses

Contacts

Import customer details from your address book

Internet

Authentication, HMRC submissions, subscription verification

You can deny any permission, but some features may not work without them.

9. Third-Party Services

9.1 Services We Use

Service

Purpose

Data Shared

Supabase

Authentication & user accounts

Email, name, auth tokens

RevenueCat

Subscription management

User ID, email, purchase history

HMRC

Tax submissions (Pro tier only)

NINO, income, expenses, business details

Google

Sign-in authentication

Email, name (if you choose Google Sign-In)

Apple

Sign-in authentication

Email, name (if you choose Apple Sign-In)

9.2 No Analytics or Tracking

We do not use third-party analytics services (such as Google Analytics, Mixpanel, or Firebase Analytics). We do not use crash reporting services. We do not track your usage behaviour.

9.3 Third-Party Terms

Your use of Google Sign-In, Apple Sign-In, and HMRC services is subject to their respective terms and privacy policies.

10. HMRC Making Tax Digital (MTD) Services

This section applies only to Pro-tier subscribers.

10.1 Authorisation

To use MTD features, you must:

  1. Connect your HMRC account through the Government Gateway

  2. Provide your National Insurance Number (NINO)

  3. Select a business registered with HMRC for self-employment

This authorisation:

  1. Is granted through HMRC’s official OAuth process

  2. Can be revoked at any time through your HMRC online account or within the App

  3. Allows us to submit quarterly tax updates on your behalf

10.2 Your Responsibilities

When using MTD features, you are solely responsible for:

  1. Ensuring all information entered is accurate, complete, and truthful

  2. Reviewing all data before submission to HMRC

  3. Meeting all HMRC deadlines for quarterly updates and final declarations

  4. Maintaining records as required by UK tax law

  5. Understanding your tax obligations

  6. Any penalties or interest arising from incorrect or late submissions

We do not provide tax, legal, or financial advice. The App is a tool to help you submit data to HMRC. You should seek professional advice for tax-related questions.

10.3 Data Submitted to HMRC

When you submit a quarterly update, we transmit:

  1. Your National Insurance Number

  2. Business identification details

  3. Income figures (turnover, other income)

  4. Expense figures aggregated by HMRC category

  5. Tax year and period information

By submitting, you confirm the information is accurate to the best of your knowledge and authorise us to transmit it to HMRC.

10.4 Fraud Prevention (Legal Requirement)

UK law requires us to submit fraud prevention data to HMRC with each API request. This includes:

  1. Device identifier (persistent, anonymous UUID)

  2. Device IP address

  3. Device manufacturer and model

  4. Operating system and app version

  5. Screen resolution and timezone

  6. Connection method (mobile app direct)

This data helps HMRC detect and prevent tax fraud. By using MTD features, you consent to this data collection and transmission to HMRC.

10.5 NINO Storage and Security

Your National Insurance Number is:

  1. Stored securely in encrypted device storage (Keychain/Secure Storage)

  2. Displayed in masked format (e.g., *****456C) within the App

  3. Only transmitted to HMRC when making API calls

  4. Never stored on our servers

10.6 HMRC Service Availability

MTD features depend on HMRC systems. We are not responsible for:

  1. HMRC system outages, maintenance, or unavailability

  2. Delays in HMRC processing your submissions

  3. Changes to HMRC APIs, requirements, or policies

  4. Rejection of submissions by HMRC

10.7 Disconnecting from HMRC

You can disconnect your HMRC account at any time through the App. This will:

  1. Remove stored HMRC tokens from your device

  2. Prevent further submissions until you reconnect

  3. Not affect data already submitted to HMRC

11. Offline Functionality

11.1 Works Offline

  1. Creating and editing invoices and quotes

  2. Managing customers, suppliers, and items

  3. Capturing and attaching photos

  4. Generating and exporting PDFs

  5. Viewing previously loaded data

11.2 Requires Internet Connection

  1. Signing in or creating an account

  2. HMRC MTD submissions

  3. Subscription verification and purchases

  4. Password reset

12. Data Export and Deletion

12.1 Exporting Your Data

You can export individual invoices and quotes as PDF documents through the App’s share functionality.

12.2 Deleting Your Account

You can delete your account at any time through the Profile screen. Account deletion will:

  1. Remove your account from our authentication system

  2. Clear all locally stored data (invoices, quotes, customers, settings)

  3. Cancel any active subscriptions (subject to App Store/Play Store policies)

  4. Not affect data already submitted to HMRC

12.3 Individual Data Deletion

You can delete individual invoices, quotes, customers, items, and expenses within the App at any time.

13. Intellectual Property

13.1 Our Intellectual Property

All content on this website and in the App, including text, graphics, logos, branding, images, and software, is owned by or licensed to Aperture Works Ltd.

You may not reproduce, distribute, modify, reverse engineer, or create derivative works without our prior written permission.

13.2 Your Content

You retain ownership of all invoices, quotes, and business documents you create using the App. By using the App, you grant us no rights to your content beyond what is necessary to provide the Services.

14. Accuracy and Disclaimers

14.1 No Tax Advice

The App provides tools for record-keeping and tax submission. It does not provide tax advice. Tax calculations are based on:

  1. Information you enter

  2. Standard UK tax rates (which may change)

  3. Your selected settings

We do not guarantee the accuracy of any tax calculation. You should verify all figures and seek professional advice.

14.2 No Guarantee of Tax Outcomes

We do not guarantee:

  1. The accuracy of any tax calculations

  2. Acceptance of submissions by HMRC

  3. Any particular tax outcome, liability, or refund

  4. That using the App will ensure tax compliance

14.3 Information Accuracy

Information on our website and in the App is provided for general guidance. We may update or change information at any time without notice.

15. Acceptable Use

You agree not to:

  1. Use the Services for any unlawful purpose

  2. Submit false, misleading, or fraudulent information to HMRC

  3. Attempt to gain unauthorised access to our systems or HMRC systems

  4. Interfere with the operation of the App or Services

  5. Reverse engineer, decompile, or disassemble the App

  6. Use automated systems to access the Services without permission

  7. Violate any applicable laws or regulations

We may suspend or terminate your access if you breach these Terms.

16. Limitation of Liability

To the maximum extent permitted by law:

  1. The Services are provided “as is” without warranties of any kind, express or implied

  2. We exclude all implied warranties, including merchantability and fitness for a particular purpose

  3. We are not liable for any loss or damage arising from:

  4. Use of, or inability to use, the Services

  5. Errors in tax submissions made using the App

  6. Loss of data stored on your device

  7. HMRC system unavailability

  8. Unauthorised access to your account

  9. We are not liable for any penalties, interest, or additional tax assessed by HMRC

  10. We are not liable for indirect, incidental, special, consequential, or punitive damages

  11. Our total liability shall not exceed the greater of: (a) the amount you paid for the Services in the 12 months prior to the claim, or (b) £100

Nothing in these Terms limits liability for:

  1. Death or personal injury caused by our negligence

  2. Fraud or fraudulent misrepresentation

  3. Any liability that cannot be excluded or limited by English law

17. Indemnification

You agree to indemnify and hold harmless Aperture Works Ltd, its directors, employees, and agents from any claims, damages, losses, liabilities, and expenses (including legal fees) arising from:

  1. Your use of the Services

  2. Your breach of these Terms

  3. Your violation of any law or rights of a third party

  4. Any data you submit through the App, including to HMRC

  5. Any inaccurate information you provide

18. Termination

18.1 By You

You may stop using the Services and delete your account at any time through the App.

18.2 By Us

We may suspend or terminate your access to the Services:

  1. If you breach these Terms

  2. If required by law or HMRC

  3. If we discontinue the Services (with reasonable notice where possible)

  4. If we suspect fraudulent activity

18.3 Effect of Termination

Upon termination:

  1. Your right to use the Services ends immediately

  2. You remain responsible for any submissions made to HMRC

  3. You remain liable for any unpaid fees

  4. Provisions that by their nature should survive termination will survive (including Sections 16, 17, and 19)

19. Governing Law and Disputes

These Terms are governed by the laws of England and Wales.

Any disputes arising from these Terms or your use of the Services are subject to the exclusive jurisdiction of the courts of England and Wales.

20. Changes to These Terms

We may update these Terms at any time. We will notify you of material changes through:

  1. A notice in the App

  2. An email to your registered address

Continued use of the Services after changes are posted constitutes your acceptance of the updated Terms. If you do not agree to the changes, you must stop using the Services.

21. Privacy

Our collection and use of personal data is described in our Privacy Policy, available at Privacy Policy – CIS Invoice and within the App.

By using the Services, you consent to data collection as described in the Privacy Policy, including:

  1. Authentication data

  2. Device information for HMRC fraud prevention

  3. Marketing email preferences (which you can change at any time)

22. Communications

22.1 Marketing Emails

During registration, you may opt in to receive marketing emails. You can change this preference at any time in the App’s Profile settings.

22.2 Service Communications

We may send you non-marketing communications about:

  1. Your account and security

  2. Changes to the Services or these Terms

  3. Important updates affecting your use of the App

23. General Provisions

23.1 Entire Agreement

These Terms, together with our Privacy Policy, constitute the entire agreement between you and Aperture Works Ltd regarding the Services.

23.2 Severability

If any provision of these Terms is found to be unenforceable, the remaining provisions will continue in effect.

23.3 Waiver

Our failure to enforce any provision does not waive our right to do so later.

23.4 Assignment

You may not assign your rights under these Terms without our consent. We may assign our rights to a successor or affiliate.

23.5 No Third-Party Rights

These Terms do not create any rights for third parties.

24. Contact Us

If you have questions about these Terms, please get in touch with us:

Aperture Works Ltd

Enterprise House, The Courtyard, Old Court House Road

Bromborough, Wirral, England, CH62 4UE

Email: info@aperture-works.com