Terms and conditions

By using this service you agree to these terms.

Accuracy

Guidance on these pages is a summary. It does not replace the law. If guidance and the law disagree, the law applies.

Your responsibilities

• give complete and accurate answers
• keep records to support what you report
• tell HMRC if your circumstances change

Availability

We aim to keep this service available at all times, but there may be planned maintenance.

Licence

Most content is available under the Open Government Licence v3.0.