Terms and Conditions
RESIDENT MOBILE APPLICATION TERMS & CONDITIONS
1. Introduction
1.1. This document sets out the terms and conditions (“Terms”) on which Santra Consulting Ltd (Company
Registration No. SC404716 and having its registered office at Suite 2, St. Vincent Street, Edinburgh,
Scotland, EH3 6SW) (“we”, “us” or “our”) will provide the Services you (“you” or “your”) through the App.
1.2. Please read these Terms, our privacy policy and disclaimer (available at: www.resident.tax/legal) (“Privacy
Policy”) very carefully. You acknowledge and agree that by clicking on “I Accept”, you signify that you
have read, understood, and agree to be bound by these Terms and our Privacy Policy. If you do not
accept these Terms or our Privacy Policy, you are not permitted to use the App and are required to
remove it from your Device.
1.3. While all of these terms are important, you should pay particular attention to:
1.3.1. the conditions of use the App as set out in Clause 5;
1.3.2. when you and we may terminate these Terms as set out in Clause 10;
1.3.3. the limitations of the App and the Services and what we cannot commit to providing to
you as set out in Clause 12; and
1.3.4. our liability to you as set out in Clause 14.
1.4. By using the App, you acknowledge that you are over the age of eighteen (18). You must be over the
age of eighteen (18) to use the App and if you are not over eighteen (18) you must stop using the App
and remove it from your Device.
1.5. You are advised to export a copy of these Terms, our Privacy Policy and disclaimer when you register to
use the App and retain these for your future reference.
2. Definitions
“Additional Services” means any additional services offered through the App from time to time;
“App” means the object code form of the “Resident” mobile application(s) available for download from
https://itunes.apple.com/us/app/resident-tax/id1234969497?ls=1&mt=8 and
https://play.google.com/store/apps/details?id=com.resident.tax;
“App Generated Data” has the meaning given to it in the Privacy Policy under the section “Information
generated by the app which we do not collect”;
“App Uploaded Data” means the following data: (i) the purpose for which you are travelling; (ii) file references
to images you upload as part of your travel evidence; and (iii) your travel evidence in an image format;
“Charges” means the charges payable by you (or a third party on your behalf, if applicable) to us for the
Services offered through the App from time to time, including any Subscription Fee (as applicable);
“Content” means additional features and functionality to the App made available from time to time;
“Country” means any one of the countries listed in the App, as updated from time to time;
“Device” means the mobile device used to access the App in accordance with the Device Requirements;
“Device Requirements” means either the iOS or Android operating system on your Device to receive the
Services through the App;
“Intellectual Property Rights” means patents, copyright and related rights, trade marks, company names and
domain names, rights in designs and all other intellectual property rights, in each case whether registered or
unregistered and including all applications and rights to apply for and be granted, renewals or extensions of,
and rights to claim priority from, such rights and all similar or equivalent rights or forms of protection which
subsist or will subsist now or in the future in any part of the world;
“Login Details” means the username and passcode used to access the App;
“Services” means the services provided by us to you via the App, as more particularly described in Clause 4,
and includes the Content, Subscription and any Additional Services;
“Subscription” means any one or more annual subscription packages for the use of the App, which may be
subject to payment of a Subscription Fee; and
“Subscription Fee” means the annual fee payable to us for a Subscription.
3. Registration
3.1. The App and the Services are owned and managed by us. All information supplied through the App is
managed by us.
3.2. We can be contacted by writing to Santra Consulting Ltd, Suite 2 St. Vincent Street, Edinburgh, Scotland,
EH3 6SW or by e-mail at hello@resident.tax.
3.3. By registering with us, and if we choose to do so, you consent to us conducting verification and security
procedures in respect of the information provided by you during the registration process. Such
verification and security procedures may include an email confirmation process with an account
activation code.
3.4. You acknowledge and agree that the information provided by you to us is true, accurate and correct.
You agree to promptly notify us in writing in the event of any changes to any of your information.
3.5. Your Login Details are for your own personal use only and you must keep your Login Details confidential
and secure. Sharing your Login Details with any other person is strictly prohibited.
3.6. You must notify us immediately if you suspect or become aware of any unauthorised use of your Login
Details or any breach of our security by sending an email to us at hello@resident.tax and giving details
of the unauthorised use or breach;
3.7. Without prejudice to our rights and remedies, we reserve the right to promptly disable your Login Details
and suspend access to the App, if in our reasonable opinion, we believe that you have breached any of
the provisions of these Terms.
4. App Services
4.1. The App is provided to you as an administrative tool to assist you in keeping track of your location as
you travel between the Countries and the number of days you spend in a Country. The App uses location
data your Device makes available to the App, or which the App gathers via your Device’s mobile
spectrum (such as GPRS, 3G, 4G) or WiFi connection. In the event the App is closed or your Device is
switched off, the App or your Device may not be able to track your location. Where possible, the App
has been designed to display notifications on your Device to alert you if the App is not able to track your
location. You may manually enter and update your location if it is not automatically tracked within the
App.
4.2. By using the App you will:
4.2.1. be able to keep track of the number of days you spend in a Country, via the day and night time
options, and amend these as you require within the App;
4.2.2. be able to upload tax related documents and/or travel evidence associated with a Country you
have spent time in;
4.2.3. receive alert indications relating to your likely tax status in a Country;
4.2.4. have access to certain information relating to the tax requirements of a Country, including
minimum periods of residency, highest rates of personal tax, fiscal year end, tax return due date;
4.2.5. receive in-app notifications if you have not tracked your location when moving between one or
more Countries;
4.2.6. have the option to back-up the App Generated Data and your App Uploaded Data to your
personal iCloud, Google Drive account, or other storage service for which we provide
integration;
4.2.7. have the option to export the App Generated Data and your App Uploaded Data in CSV format
and image format (as applicable) by emailing a copy of the data to you;
4.2.8. have the ability to send your relevant records to your tax advisor via email, provided you have
entered your tax advisors details in the App;
5. Conditions of use of the App
5.1. Subject to these Terms, we hereby grant to you a non-exclusive, non-transferable, non-sub-licensable
licence to download, install and use the App on your Device.
5.2. The licence granted to you by these Terms is for your own personal use and non-commercial purposes
only. As a condition of using the App and receiving the Services you agree not to use the App for any
commercial or non-personal purposes.
5.3. Unless you have requested and received our prior written consent or unless expressly permitted in these
Terms, you must not:
5.3.1. modify, translate, create derivative copies of or copy the App, in whole or in part, or combine or
merge the App with any other object code or program;
5.3.2. reverse engineer, decompile, disassemble or otherwise reduce the object code of the App to
source code form;
5.3.3. distribute, sub-licence, assign, share, timeshare, sell, rent, lease, grant a security interest in, use
for service bureau purposes, or otherwise transfer the App or your right to use the App;
5.3.4. remove, modify or alter any copyright, trademark, or other proprietary notices or material
belonging to us or our licensors contained within the App;
5.3.5. carry out any harmful or illegal activities using the App; or
5.3.6. use the App in any manner not expressly authorised by these Terms.
5.4. You agree to be financially responsible for all of your use of the App (including any unauthorised use
pursuant to Clause 3.6, which is strictly prohibited).
5.5. You shall be completely responsible for all charges, fees, duties, taxes, and assessments arising out of
the use of the App, including all sums that your service provider may charge you from using the App,
and any and all sums arising out of the App transmitting and receiving data (including but not limited
to data roaming charges). You acknowledge that the App may continuously use any data allowances
you may have to search for and collect your location and that you are solely responsible for the costs of
using any data allowances you may have during your use of the App.
5.6. You must, at all times during your use of the App:
5.6.1. comply with all applicable laws, regulations, directives and legislation while using the App;
5.6.2. comply with any guidelines or reasonable instructions issued by us from time to time in respect
of your use of the App;
5.6.3. comply with any applicable third party terms and conditions in respect of your use of the App;
5.6.4. not do anything likely to impair, interfere with or damage or cause harm or distress to any
persons using the App;
5.6.5. not use the App and/or any knowledge, information, know-how and/or expertise derived from
using the App to commit any criminal or fraudulent act; and
5.6.6. not use the App and/or not do anything that shall or be reasonably deemed to infringe any
Intellectual Property Rights or other rights of any third parties.
5.7. You must ensure your Device:
5.7.1. complies with the Device Requirements prior to installing and using all features of the App and
receiving the Services;
5.7.2. contains adequate anti-virus protection and any appropriate firewall protections to prevent
unauthorised access and use.
5.8. You agree and acknowledge that:
5.8.1. your access to and use of the App may be limited by your Device network carrier;
5.8.2. you may not be able to access and use certain functionalities of the App unless you have internet
access through your Device’s mobile spectrum (such as GPRS, 3G, or 4G) or Wi-Fi connection
and you are responsible for making all arrangements necessary for your Device to have internet
connectivity;
5.8.3. the App will make use of location data which your Device makes available to it. You can turn off
this functionality at any time by turning off the location services settings for the App on your
Device, but you acknowledge that turning this off will limit the App’s functionality as described
in Clause 4;
5.8.4. we do not keep any record, backup or have access to any data generated or collected within the
App and you agree to maintain an adequate back up of such data.
6. Accessing the App and use on third party devices
6.1. Where you access the App, you acknowledge and agree that:
6.1.1. we are in no way linked, connected or affiliated with Apple, Google, Microsoft or any other
mobile “apps” provider (“Third Party App Provider”); and
6.1.2. we are solely responsible for providing any support and maintenance in respect of the App.
6.2. If you receive the App via a Third Party App Provider, you acknowledge and agree that:
6.2.1. you are not located in a country that is subject to a US Government embargo or that has been
designated by the US Government as a ‘terrorist supporting’ country;
6.2.2. you are not listed on any US Government list of prohibited or restricted parties;
6.2.3. these Terms are between you and us only and not with any Third Party App Provider;
6.2.4. the Third Party App Provider has no obligation to provide any maintenance and support services
in respect of the App;
6.2.5. if the App fails to conform to the description of the Services, you may notify the Third Party App
Provider and seek a refund for the purchase price paid for the App (if any). The Third Party App
Provider has no further liability whatsoever in respect of any such failure;
6.2.6. you acknowledge that we, not the Third Party App Provider, are responsible for addressing any
claims by you or any third party whatsoever with respect to the App; and
6.2.7. the Third Party App Provider is not responsible for any claims made by any third party that the
App infringes any third party intellectual property rights.
7. Fees
7.1. Subject to Clause 7.2, the App is provided free of charge.
7.2. From time to time during the Term of these Terms, we may introduce Charges and such Charges will be
as quoted in the App from time to time (except in case of obvious error), and you must pay the Charges
using any of the methods of payment as specified in the App or elect for such Charges to be paid on
your behalf by a Third Party Service Provider pursuant to Clause 9.
7.3. We reserve the right to suspend your access to the App if we have not received payment of the relevant
Charges within fourteen (14) days of the due date of the relevant Charges, and we will notify you that
we have not received such payment.
7.4. All Charges payable hereunder are non-refundable.
8. Subscriptions
8.1. We may introduce one or more Subscriptions from time to time. In order to continue to have working
access to the App in the event that we introduce Subscriptions, you shall be required to purchase a
Subscription and register with us.
8.2. In the event we introduce one or more Subscriptions pursuant to Clause 8.1, we will:
8.2.1. provide you with notice in accordance with the method set out in Clause 17.2; and
8.2.2. give you the option to take up a Subscription, or terminate these Terms in accordance with
Clause 10.3.
8.3. You may pay for your Subscription directly to us on the terms we make available to you, or you may opt
for your Subscription to be paid for by a Third Party Services Provider pursuant to Clause 9.
9. Our arrangements with third parties
9.1. We intend to establish relationships with a number of third parties (for example accountants and other
financial advisors and professionals) to enable these third parties to incorporate our Services into the
services they offer to their customers. Where we establish such relationships we will enter into a legal
agreement with these third parties if they accept our terms, and these third parties will then be
considered part of our network of third parties that we can accept payments from on behalf of users of
the App (each a “Third Party Services Provider”).
9.2. Where applicable, you will have the option to request that any Charges payable by you in respect of the
App are paid on your behalf by a Third Party Services Provider, provided that you obtain agreement
from, and enter into any necessary agreements with, the Third Party Services Provider. Such Third Party
Services Provider must be instructed by you to assist you with your financial circumstances and tax filings.
9.3. If the Third Party Services Provider stops paying any of the Charges on your behalf, we will notify you,
and you have the option to step in and pay the Charges for your Subscription in accordance with the
terms we make available to you, or request an alternative Third Party Services Provider steps in and pays
the Charges on your behalf. If you choose not to pay the Charges or you do not request an alternative
Third Party Provider steps in and pays the Charges on your behalf, we will act in accordance with Clause
10.3 below.
9.4. You acknowledge and accept that you will be liable for any of the Charges for Services that you have
received as part of your Subscription, if the Third Party Service Provider you instruct in accordance with
Clause 9.2 fails to pay any such Charges on your behalf.
10. Term and Termination
10.1. These Terms apply from when you click “I Accept” in the App and will remain in full force and effect
while you use the App until terminated in accordance with this Clause 10.
10.2. We may terminate these Terms and your use of the App, or suspend your use of the App, immediately
by written notice to you if:
10.2.1. we consider that you have used the App in violation of these Terms;
10.2.2. in our reasonable opinion, we believe there has been unauthorised access to the App;
10.2.3. we, at our sole discretion, decide to withdraw the App (whether in whole or in part);
10.2.4. we have a legal or regulatory obligation imposed on us, which impacts our ability to provide the
App and/or the Services; or
10.2.5. for any other reason provided that we give you thirty (30) days’ written notice by email, SMS or
via an electronic communication via the App.
10.3. If you choose not take up a Subscription, or choose not to pay the Charges for any reasons or we do not
receive payment of the Charges for any reason, we reserve the right to deactivate your account, and
prevent you from having any access to any data associated with the App, provided that we give you
three (3) months to enable you to export your data, whereby the three (3) months shall begin from either
(as applicable):
10.3.1. the date we notify you about our Subscriptions pursuant to Clause 8.2:
10.3.2. the date we notify you that your Third Party Services Provider has stopped paying the Charges
pursuant to Clause 9.3; or
10.3.3. the date we notify you that we have not received payment pursuant to Clause 7.3,
in any event, this Agreement will terminate at the end of the three (3) months unless you pay the
outstanding Charges or take up a Subscription.
10.4. You may terminate these Terms by providing thirty (30) days’ written notice to us and, where applicable,
by deleting or removing the App from your Device.
10.5. Upon termination for any reason:
10.5.1. all rights granted to you under these Terms cease;
10.5.2. you must cease all activities authorised by these Terms; and
10.5.3. you must delete or remove the App from your Device.
11. Intellectual Property
11.1. Other than in relation to any links to third party websites, we own or have a licence to use all right, title
and interest in and to the App and the Services, including without limitation all copyright and any other
Intellectual Property Rights.
11.2. These Terms shall not give or transfer title to or ownership of the App or the Services to you. All rights
in and to the App or the Services not expressly granted to you in these Terms are reserved by us.
11.3. You must not do anything which may be seen to take unfair advantage of our reputation and goodwill
or could be considered an infringement of any of the Intellectual Property Rights owned and/or licensed
to us, without first obtaining our written permission.
12. Disclaimer
12.1. By using the App, you agree and acknowledge that:
12.1.1. the primary function of the App is to assist you in being able to keep track of your time spent in
a Country;
12.1.2. the App and the Services does not determine your “residence”, “domicile”, or any other status
in a Country for tax purposes, nor does the App provide any advice in respect of your tax
position;
12.1.3. the Services do not constitute advice or a recommendation and therefore it should not be solely
relied on to assist in making or refraining from making a decision, or to assist in deciding on a
course of action;
12.1.4. there are limitations to the methods that the App uses to identify your location, including, but
not limited to: (a) you may not be in the same locations as your Device: (b) your Device may
misunderstand its own location by a very large margin because of the network it is connected
to, such as a VPN in a different city or country; (c) your Device may misunderstand its own
location by a smaller margin due to certain assumptions made when using wireless network
connectivity to identify location, such as the user being in the same location as the network
access point: and (d) limitations on the resolution of GPS and equivalent location methods; and
12.1.5. even small inaccuracies in the App and Device’s understanding of the location of the Device
(such as those set out in paragraph 12.1.4 above, may cause the incorrect Country to be
identified as the location, in particular when the Device is near the border of a Country.
13. Links to third party sites
13.1. Hyperlinks to websites operated by third parties may appear in the App. Such hyperlinks are provided
for your reference only. We do not control such websites and are not responsible for the contents or
your use of them, and as a result we do not accept responsibility for the availability, suitability, reliability
or content of such third party websites.
13.2. Our inclusion of such hyperlinks in the App does not imply any endorsement of the material or the views
expressed within them.
14. Our Liability
14.1. We will be liable to you for any loss: (i) causing death or personal injury arising from our negligence; (ii)
caused by our fraud or fraudulent misrepresentation; or (iii) which cannot be restricted by law.
14.2. Subject to clause 14.1, we will not be liable to you for any:
(i) loss or damage that was not foreseeable to you and us when you clicked “I Accept”;
(ii) loss or damage to your Device used to access the App;
(iii) loss or damage to you as a result of any interruptions, delays, errors, defects in operation or
unavailability of the App and/or the Services;
(iv) loss or damage to you or your Device as a result of any viruses, bugs, worms, spyware,
malware, ransomware, trojan horse, logic bombs or other program or code that may cause
harm to you or your Device;
(v) loss or damage to you resulting from any theft or unauthorised use by a third party of any
data you submit to us or that is generated by your use of the App, provided that we have
taken reasonable precautions to keep such data secure;
(vi) harmful, graphic or offensive material displayed to you on a third party site accessed via the
App;
(vii) charges incurred by you from a third party as a result of accessing or using the App and/or
the Services;
(viii) loss or damage to you that is the result of services provided to us by our agents or
subcontractors, including their acts, errors or omissions;
(ix) minor delays in the Service (of over thirty (30) days), or any acts or omissions by us, that result
from circumstances beyond our reasonable control, provided that we use reasonable efforts
to avoid or rectify such delays, acts or omissions;
(x) loss or damage to you as a result of any reliance by you upon the Services in respect of any
tax calculation or tax payment or deduction that is made or should have been made by or to
you; and
(xi) loss or damage to you as a result of any reliance by you upon the tax alert functionality
provided within the App; or
(xii) loss or damage to you that is the result of any investigations or decisions of any relevant tax
authorities in relation to your status in any particular country.
14.3. Subject to clause 14.1, if you use the Services for commercial or business use, we will not be liable to
you for any loss or damage, whether in contract, tort (including negligence), and whether foreseeable
or not, arising under or in connection with the App or the Services, that does not flow directly and
naturally from our breach of these Terms or our Privacy Policy.
14.4. Subject to clause 14.1 and 14.2, our liability to you will be limited to a maximum of £250 per claim for:
14.4.1. any breach of any implied statutory duty owed to you by us, including that we must provide the
Services to you with reasonable care and skill and in accordance with the information provided
by us about the Service;
14.4.2. loss of, or damage to, your Device because of our negligence or wilful conduct, provided that
you have taken steps to protect your Device in accordance with Clause 5.7; or
14.4.3. any other loss caused by our breach of these Terms or our Privacy Policy.
14.5. You acknowledge that the App, the Services and any other information, software, products and services
available through the App may include inaccuracies and/or typographical errors, and that we do not
guarantee the accuracy of, and will not be liable for inaccuracies in the App, the Application Services and
the Content.
14.6. You acknowledge that we will not be liable for any loss or damage caused by a virus or other
technologically harmful material that may infect your mobile device due to your use of the App.
14.7. We will use our reasonable endeavours to make the App available to you at all times, but we cannot
guarantee that the App will be uninterrupted or fault free, or that defects in the App will be corrected.
14.8. Where the App includes views, opinions, advice and recommendations from third parties, these views,
opinions, advice and recommendations are not endorsed by us and, to the maximum extent permitted
by law and subject to Clause 14.1, we shall not be liable on account of the accuracy, defamatory nature,
completeness, timeliness or otherwise of such views, opinions, advice and recommendations.
15. Data Protection and Privacy Policy
15.1. We are committed to protecting your privacy and the confidentiality of the information provided by you,
or that we collect about you, in respect of your use of the App and we will only use your information in
accordance with our Privacy Policy.
16. Changes to the App
16.1. We reserve the right to make changes to the App (in whole or in part) from time to time including, the
removal, modification and/or variation of any of the Services available through the App (“Updates”), and
subject to Clause 16.4, we shall notify you of such Updates in accordance with Clause 17.2, where these
Updates will have a major impact on your use of the Services.
16.2. If you choose not to install an Update or if you opt out of automatic Updates, you may not be able to
continue using the App and/or the Services.
16.3. We also reserve the right to impose additional Charges in respect of the Services offered through the
App, over and above the Subscription Fees, in accordance with Clause 8. The amount of such Charges
and the payment terms shall be as detailed in the App or in these Terms from time to time.
16.4. We are under no obligation to notify you of any improvements and/or changes to the App that result in
minor adjustments or corrections to the App and/or the Service.
17. Changes to these Terms
17.1. These Terms may only be modified with our prior written consent. We may alter or amend these Terms,
including introducing new terms, that are: (i) the result of a change in the law or our business; (ii)
necessary for the provision of the App and/or the Services; or (iii) the result of any improvements to the
App and/or the Services.
17.2. Subject to Clause 17.5, if we make any changes (including any changes to our policies), we will: (i) give
one (1) month prior written notice to you by email; and (ii) make available a copy of the new terms and
conditions in our App, which will take effect from the date we publish such terms in our App.
17.3. Between receipt of the notice pursuant to Clause 17.2, and the proposed date of a change, if you notify
us in writing that you do not accept the change, these Terms will terminate immediately.
17.4. By continuing to use the App from the date of the change, you are accepting such changes to these
Terms.
17.5. We are under no obligation to notify you of any changes to these Terms that result in minor adjustments
or corrections to these Terms.
18. Disputes and complaints
18.1. These Terms are governed by the laws of England. In the event of a dispute in connection with these
Terms, our Privacy Policy, the App and/or the Services (“Dispute”), you agree that such Dispute will be
dealt with exclusively by the courts of England.
18.2. Subject to Clause 18.1, if any court considers any clause of these Terms is illegal, invalid, or
unenforceable, such clause will not apply to you or us (as applicable), and will not affect the validity or
enforceability of the remainder of the terms of these Terms.
18.3. If you have a complaint or query about these Terms, our Privacy Policy, the App and/or the Services, or
if you feel that any materials appearing on the App are offensive, objectionable or potentially
defamatory, you may contact our customer services team at hello@resident.tax by providing full details
of the nature of your complaint and the materials to which the complaint relates.
18.4. We have procedures in place to make sure that we handle your complaint fairly and quickly.
19. Other Important Terms
19.1. You must provide us with an email and phone number and let us know if any of these change during
the Term.
19.2. We may transfer our rights and obligations under these Terms to another organisation and will provide
you with notice in writing if this happens. You may only transfer your rights or obligations under these
Terms to another person if we agree in writing.
19.3. Any failure by you or us to enforce (at any time) any term or condition of these Terms, will not be
considered a waiver of your or our right (as applicable) to enforce any terms of these Terms.
19.4. Nothing in these Terms shall give, directly or indirectly, any third party any enforceable benefit or any
right of action against us under the Contracts (Rights of Third Parties) Act 1999 and such third parties
shall not be entitled to enforce any term of these Terms against us.
19.5. The language of these Terms is English and all notices and information given under these Terms will be
in English.