If you don't agree then what?
Can the 'client/customer' taxpayer say that they want to submit their details electronically but do not agree with the T&C's?
If there is no option except to agree then why even put a checkbox on the screen
After all it seems to be either agree or be fined - which is hardly free will without coersion!
In fact there are some areas of the T&C's which may be vaild to disagree with but essentially the taxpayer has no option but to agree