HM Revenue & Customs Terms and conditions notice
HM Revenue & Customs makes every attempt to ensure the accuracy and reliability of the information contained in the publications and services stored, served and accessed by this web service, but this information should not be relied upon as a substitute for formal advice from HM Revenue & Customs.
The materials contained on this web site are provided for general information only and do not constitute any form of advice.
HM Revenue & Customs, their employees and agents will not be responsible for any loss, however arising, from the use of, or reliance on this information. HM Revenue & Customs will not be liable for any special, incidental, indirect or consequential damages of any kind, including, without limitation, those resulting from loss of use, data or profits, however those damages may arise.
HM Revenue & Customs Website is provided "as is" without warranty of any kind, either expressed or implied. You should not presume that the information displayed is error-free or that it will be suitable for the particular purpose, which you have in mind when using it.
HM Revenue & Customs assumes no responsibility for errors or omissions in these publications and services, or other documents, which are referenced, or linked to, this web site.
Links to external websites
It is our policy to obtain permission to link to other websites. We are not responsible for the content or reliability of the linked websites. Listing should not be taken as endorsement of any kind. We cannot guarantee that these links will work all of the time and we have no control over the availability of linked pages.
Virus protection
We make every effort to check and test material at all stages of production. It is always wise for you to run an anti-virus program on all material downloaded from the Internet. We cannot accept any responsibility for any loss, disruption or damage to your data or your computer system which may occur whilst using material derived from this website.
