Mandatory Disclaimer Surfaces — verbatim texts

D1 · Master disclaimer (footer of every generated report)

This document was generated by the SubstanceIQ platform (methodology version [vX.Y], parameter set [hash]) from facts, scores and evidence provided by [Client]. It presents computed findings under a published methodology; it is not tax, legal or accounting advice and must be reviewed by a qualified professional before reliance or filing. [Client] remains responsible for its tax positions.

D2 · Approval checkpoint (shown at Approve → Lock; requires explicit confirmation)

You are approving this assessment as complete and accurate to the best of your knowledge. On approval it will be locked: a permanent, hash-stamped snapshot that cannot be edited — only amended by a new version. Platform findings are not professional advice; confirm that appropriate professional review has taken place. [Confirm and lock] [Back]

D3 · AI-assisted content label (on any add-on output, inline and in exports)

✦ AI-assisted content. Drafted with an optional AI add-on operating on anonymised data; reviewed and approved by [user] on [date]. The underlying findings and all numbers are produced by the deterministic engine and are unaffected by this drafting assistance.

D4 · Pilot mode watermark (diagonal on every page + footer line)

PILOT — EVALUATION ONLY · NOT FOR FILING Footer: Generated in pilot mode for evaluation purposes. This document must not be filed or relied upon as transfer pricing documentation. Pilot expires [date].

D5 · Scenario sandbox watermark

SCENARIO — HYPOTHETICAL · NON-FILING Footer: This output models a hypothetical configuration and does not describe the group's actual conduct. It must not be filed, disclosed to authorities, or represented as an assessment of fact.

D6 · Provisional classification banner (in-app + report cover, when CI below gate)

PROVISIONAL: this classification claims more than its evidence currently proves (Confidence [x] against a required [y]). The findings list the unproven questions in priority order. Audit-ready status is withheld until the evidence catches up — that is the platform doing its job.

D7 · Findings-vs-advice line (persistent, report cover and app footer)

SubstanceIQ produces findings, not advice. Professional judgment is not optional.

D8 · Expert-engagement referral (HTVI flag, boundary trip, MAP map — finding + option)

This [transaction/finding] meets criteria that require expert design work beyond platform scope ([HTVI valuation and licence design / profit-split delineation / dispute mapping]). The platform has assembled the factual handoff package. [Request a consultation] [Download handoff package] — Your adviser of record receives this referral if you have granted one access.