AI Use Policy

Purpose and Scope

This Artificial Intelligence (“AI”) Use Policy explains how Montrogue Limited (“Montrogue”, “we”, “us”) uses AI tools and technologies, including our AI chat assistant and document management tools, to support the services we provide through this website.

This policy applies to all AI-assisted features available on our website and to any AI tools we use internally when delivering services to our clients. It should be read alongside our Privacy Policy, GDPR Compliance Statement and Terms & Conditions.

How We Use AI

We use AI tools to assist with, but not replace, the professional judgement of our qualified advisers. The ways in which we use AI include:

• an AI chat assistant that can answer general tax questions, help visitors navigate our services and assist with booking consultations;
• document management tools that help us review, summarise and organise information you provide to us;
• calculators and indicative tools that apply established tax rules to the figures you enter; and
• internal assistance with drafting correspondence, research and the preparation of working papers.

Indicative, Not Advice

Any output produced by an AI tool on this website — including chat responses, document summaries and calculator results — is indicative and provided for general informational purposes only. It does not constitute professional tax, accounting or legal advice and should not be relied upon as such.

AI tools can generate information that is incomplete, inaccurate or out of date. You should not act or refrain from acting on the basis of any AI output without first obtaining appropriate professional advice from a qualified adviser familiar with your specific circumstances.

Human Oversight

All material AI-assisted work is reviewed and approved by a member of our professional team before it is relied upon or issued to a client. AI outputs are treated as a starting point for analysis, not as a final product.

No engagement, filing, submission, report or formal advice is produced solely by an AI tool. A qualified adviser remains responsible for the professional work we deliver to you.

Your Data and AI

We are committed to protecting your personal data. We do not knowingly share personal data with public, third-party AI services in a way that would allow your information to be used to train those services.

Where AI tools process personal data on our behalf, we require those tools to process data under appropriate data processing agreements and in line with our obligations under the UK GDPR and the Data Protection Act 2018. The lawful bases on which we process your data are set out in our Privacy Policy.

Our AI chat assistant may collect the questions you ask and the information you provide during a conversation to help us respond to your enquiry and improve our service. You are under no obligation to share personal or sensitive information with the assistant.

Limitations of AI

AI tools have inherent limitations. They may:

• produce outputs that appear plausible but are factually incorrect or based on out-of-date rules;
• not account for the full detail of your individual circumstances;
• reflect general guidance that may differ from the position reached by HMRC in a specific case; and
• be unable to interpret complex, overlapping reliefs or non-UK residence positions.

We take reasonable steps to verify AI-assisted outputs, but we do not warrant that any AI output is complete, accurate or suitable for your purposes without professional review.

No Client Relationship

Interacting with an AI tool on this website does not create an accountant-client, adviser-client or any other professional relationship between you and Montrogue Limited. A professional relationship is only formed upon the completion and execution of a formal letter of engagement or other written terms of engagement agreed between you and us.

Your Responsibilities

You are responsible for the accuracy of the information you provide to any AI tool on our website. You should not rely on AI outputs as a substitute for professional advice and should always verify the current position before acting.

Please do not provide sensitive personal data, passwords, or information belonging to third parties that you are not authorised to share to our AI chat assistant.

Changes to This Policy

We may update this AI Use Policy from time to time to reflect changes in our use of AI, applicable law, or regulatory guidance. The “Last updated” date at the top of this page indicates when the policy was last revised.

Governing Law

This AI Use Policy is governed by and construed in accordance with the laws of England and Wales. Any disputes arising in connection with this policy shall be subject to the exclusive jurisdiction of the courts of England and Wales.

Contact Us

If you have any questions about this AI Use Policy or how we use AI tools, please contact us at: