Operator details
This website and SMRC Pay are operated by M46 LTD, company number 16881593, trading as SMRC. Registered office: 468 Tyldesley Road, Atherton, Manchester, England, M46 9AT. Website: smrc-pay.com. Registered in England and Wales.
1. Current service status
SMRC currently provides a pre-release website and software evaluation materials. The payroll application is not yet approved for live payroll or HMRC filing. No website wording should be read as HMRC recognition, a guarantee of calculation accuracy or confirmation that an external submission was accepted.
2. Website information
Product descriptions explain implemented code and planned workflows. Readiness labels form part of the description. The four Payroll prices shown on the Prices page were provided by the owner, but VAT treatment, licence periods, renewals, availability and final contractual terms must be confirmed before payment. Displaying a price does not by itself guarantee delivery or form a binding contract.
3. Orders and payments
The direct purchase page does not currently process card payments or issue a production licence. Checkout will open only after the payment provider, licence signer, activation email, price, VAT treatment and commercial terms are configured and approved. A binding order should arise only after secure payment is accepted.
4. Downloads
No file is described as a customer installer until it is supplied by the owner, versioned, signed, scanned and approved. Users should verify publisher information and checksums before installation.
5. Evaluation responsibility
Pre-release software must be used only with test data in a safe environment. Do not use it to calculate real wages, submit returns, make payments or meet statutory deadlines.
6. Intellectual property
The SMRC name, original interface, source and materials belong to their respective rights holders. References to third-party products identify compatibility or integration goals only and do not imply endorsement, partnership or ownership.
7. Data and security
Do not submit employee payroll data, Government Gateway credentials, bank/card data or other high-risk information through general website forms. Where an applicable HMRC API requires fraud-prevention metadata, SMRC’s production design must collect and transmit the real required header values in accordance with the selected connection method. This does not include passwords, OAuth tokens or raw licence keys. See the HMRC Fraud Prevention Data page and Privacy page for the register, current validation status, local-storage, support and retention information.
8. Availability and changes
Pre-release features may change, be removed or remain unavailable. External services depend on provider approval, credentials, APIs and testing.
9. Liability
Final exclusions and limitations require professional legal drafting. Nothing in these draft terms excludes liability that cannot lawfully be excluded.
10. Contact
Questions about these draft terms can be emailed to admin@smrc-pay.com. Do not include confidential payroll or credential information.