Lead terms for accountants

Version 1.1 · 30 October 2026

These terms apply when an accountancy practice ("you") joins the MTD Match panel and receives client introductions ("leads") from [company name] Ltd, trading as MTD Match (company no. [company number], registered office [registered address]) ("we", "us"). By ticking the box on our signup form, or by buying credit, you agree to them on behalf of your practice.

1. Who can join

• You must be a UK accountancy practice acting in the course of business, not a consumer.
• You or the principals of your practice must hold current membership of a recognised professional body (for example ICAEW, ACCA, AAT, CIOT/ATT, ICAS or CIMA) and be supervised for anti-money-laundering purposes. You must tell us within 7 days if either changes.
• You must hold professional indemnity insurance appropriate to your work.
• You must be able to file Making Tax Digital quarterly updates for clients using HMRC-recognised software.

We check membership details before activating your account and may ask for evidence at any time. We may refuse or end membership of the panel at our discretion.

2. What a lead is

A lead is the contact details and answers of a person who has asked, through our website, to be contacted by accountants about their tax, and who has given recorded consent to their details being shared with up to 3 practices. We match leads to you using the postcode areas, client types and monthly limit you choose.

• Standard and Premium leads may be sent to up to 3 practices in total.
• Exclusive leads are sent to your practice only.

We do not send the same person to the same practice twice within 90 days. We describe each lead as accurately as we can from what the person told us, but we do not guarantee that any lead will become your client.

3. Prices, credit and payment

• Prices are those shown on our accountants page when the lead is delivered, plus VAT where applicable. We will give you at least 14 days' notice by email of any price increase.
• Leads are paid for from prepaid credit. The price of each lead is deducted when it is delivered to you.
• Founding practices receive their first 5 leads free. Free leads have no cash value.
• You can pause or close your account at any time. When you close it, we refund any unused paid credit within 30 days, less any amounts you owe us. Unused credit on an account that has been inactive for 12 months may be refunded and the account closed.

4. Invalid leads and credits

If a lead is invalid you can report it to us within 7 days of delivery, and if we agree we will return the credit to your account. A lead is invalid if:

• the phone number and email are both wrong or unreachable after reasonable attempts (at least 2 calls on different days and one email);
• the name is clearly false, or the person says they never asked to be contacted;
• the person is outside the postcode areas you chose; or
• it duplicates a lead we sent you in the previous 90 days.

A lead is not invalid just because the person chooses another accountant, decides not to go ahead, or turns out to have a different income band from the one they gave. Credits are not given as cash. If your invalid-lead reports become unusually frequent, we may review them with you.

5. Data protection

For each lead, you and we are separate, independent controllers of the personal data under UK GDPR and the Data Protection Act 2018. You agree to:

• use the lead's details only to respond to their enquiry and, if they become your client, to provide your services;
• not sell, share or pass on the details to anyone else, and not add them to marketing lists unless the person separately agrees;
• contact the lead promptly (we recommend within 1 working day) and stop contacting them if they ask;
• tell the person who you are and where you got their details when you first contact them, and give them your own privacy notice;
• keep the data secure, delete it within 12 months if the person does not become your client, and tell us without undue delay if you suffer a personal data breach involving our leads;
• help us respond to any request or complaint from a lead, including deleting their details if they ask us.

We are responsible for collecting each lead lawfully, for recording their consent and for telling them that their details will be shared with up to 3 practices.

6. Your conduct

• Treat leads fairly and professionally, in line with your professional body's code of ethics.
• If you offer to act for a lead, give them a written fixed-fee quote before they agree to anything. It must set out the fee (yearly or monthly), what it covers – at least the quarterly updates and the final declaration for the tax year – whether software, bookkeeping and VAT are included or extra, and anything that would cost more. If their affairs cannot reasonably be priced at a fixed fee, explain why in writing and give an estimate instead. We may ask to see quotes you sent to our leads.
• Do not suggest that MTD Match, or your practice, is connected to or endorsed by HMRC.
• Carry out your own client due diligence and anti-money-laundering checks before taking anyone on. We do not do this for you.
• You alone are responsible for any advice or services you provide to the people we introduce.

7. Our responsibility to you

We are an introduction service. We do not give tax advice and we are not responsible for the advice or services you give. Nothing in these terms limits liability for death or personal injury caused by negligence, for fraud, or for anything else that cannot be limited by law. Otherwise, we are not liable for loss of profit, business or goodwill, or for indirect loss, and our total liability to you in any 12-month period is limited to the amount you paid us for leads in that period.

8. Suspension and ending

We may suspend or end your access straight away if you break these terms (in particular section 5 or 6), lose your professional body membership or AML supervision, or if we receive serious complaints about how you treat leads. Otherwise either of us can end the arrangement at any time by email. Sections 4 to 7 continue to apply to leads delivered before the end.

9. General

We may update these terms by giving you at least 14 days' notice by email; the new terms apply to leads delivered after that date. These terms are the whole agreement between us about leads. They are governed by the law of England and Wales, and the courts of England and Wales have exclusive jurisdiction.

Contact

Questions about these terms or a lead: [email protected]. Data protection: [email protected]. See also our privacy notice.