Legal Disclaimer

Cali uses artificial intelligence and optical character recognition (OCR) to extract data from receipts, invoices, and other documents. While we strive for accuracy, AI systems can and do make errors. Extracted values — including amounts, dates, vendor names, VAT numbers, and categories — may be incorrect, incomplete, or misread.

You are solely responsible for reviewing, correcting, and confirming all data captured by Cali before relying on it for any purpose, including tax submissions, expense claims, or accounting records.

Southkey Holdings Limited accepts no liability for losses, penalties, interest charges, or any other consequences arising from errors in AI-captured data that have not been verified by you.

The Tax Estimate feature within Cali provides indicative calculations based on published tax rates and the data you have entered. These estimates are provided for informational purposes only and do not constitute financial advice, tax advice, or legal advice of any kind.

Tax calculations are complex and depend on individual circumstances including, but not limited to: employment status, other income sources, pension contributions, Gift Aid donations, capital gains, property income, residency status, and applicable reliefs and allowances. Cali does not account for all of these factors.

Do not submit any tax return or payment to any tax authority based solely on figures produced by Cali without first having those figures reviewed and confirmed by a qualified accountant or tax adviser who is regulated by an appropriate professional body (such as ICAEW, ACCA, CIOT, or ATT in the United Kingdom; a CPA in the United States; a registered tax agent in Australia; or equivalent in your jurisdiction).

Southkey Holdings Limited is not a regulated financial services firm and does not hold any authorisation from the Financial Conduct Authority (FCA), HMRC, the IRS, or any other regulatory body to provide financial or tax advice.

Cali maintains a database of approved mileage rates published by tax authorities in multiple countries (including HMRC Approved Mileage Allowance Payments, IRS Standard Mileage Rates, ATO cents-per-kilometre rates, and others). We endeavour to keep these rates current through automated monitoring of official government sources.

However, we cannot guarantee that rates are up to date at all times. Government authorities may announce rate changes at short notice, and there may be a delay between an official announcement and the rate being updated in Cali. You should always verify the applicable rate with the relevant tax authority before submitting a mileage claim.

Southkey Holdings Limited accepts no liability for any under- or over-claim of mileage allowances resulting from the use of rates stored within Cali.

Data exported from Cali in any format (CSV, Excel, PDF, or otherwise) is derived from the information you have entered and the AI-assisted capture process. Exported data may contain errors and should be treated as a draft working document only.

You must review all exported data carefully before sharing it with an accountant, submitting it to a tax authority, or using it as the basis for any financial decision. Southkey Holdings Limited accepts no responsibility for the accuracy of exported data or for any reliance placed upon it.

To the maximum extent permitted by applicable law, Southkey Holdings Limited, its directors, officers, employees, agents, and licensors shall not be liable for any direct, indirect, incidental, special, consequential, or punitive damages, including but not limited to:

• Tax penalties, interest, or surcharges imposed by any tax authority
• Loss of profits, revenue, or business opportunity
• Errors in tax calculations or mileage claims
• Inaccurate data extraction by AI or OCR systems
• Reliance on any estimate, figure, or calculation produced by Cali
• Any failure to update tax rates in a timely manner

This limitation applies regardless of whether Southkey Holdings Limited has been advised of the possibility of such damages and regardless of the theory of liability (contract, tort, negligence, or otherwise).

Nothing in this disclaimer excludes or limits liability for death or personal injury caused by negligence, fraud or fraudulent misrepresentation, or any other liability that cannot be excluded or limited under applicable law.

Your use of Cali does not create any professional, fiduciary, or advisory relationship between you and Southkey Holdings Limited. We are a software provider, not an accountant, tax adviser, solicitor, or financial adviser.

We strongly recommend that all users, particularly those with complex tax affairs, multiple income sources, or significant business expenses, engage a qualified and regulated professional to review their tax position before making any submission to a tax authority.

This disclaimer and any dispute arising from your use of Cali shall be governed by and construed in accordance with the laws of England and Wales. Any disputes shall be subject to the exclusive jurisdiction of the courts of England and Wales, unless mandatory consumer protection laws in your country of residence provide otherwise.