Disclaimer

In preparing and maintaining this section of our website, every effort has been made to ensure the content is up to date and accurate – the data was correct at time off publication. However, the law and regulations are constantly changing, and unintentional errors can occur, meaning the information may not be current or accurate. For clarity and assured up to date information please check https://www.gov.uk/browse/tax

We make no representation or warranty (including liability towards third parties), express or implied, regarding the accuracy, reliability, or completeness of the information on the website. Please do not act directly on anything you read—contact us first for advice on how it may affect your individual circumstances.