This snapshot, taken on
03/10/2013
, shows web content acquired for preservation by The National Archives. External links, forms and search may not work in archived websites and contact details are likely to be out of date.
 
 
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Copyright

The information made available by HM Revenue & Customs (HMRC) is Crown copyright unless stated otherwise. The copyright in some of the material that may be found in this Publication Scheme has been waived, meaning you can reproduce this material freely. Categories of material for which copyright has been waived include: government press notices, legislation and explanatory notes on the legislation, ministerial speeches, consultation documents, documents featured on official websites, (except where expressly indicated otherwise), headline statistics and unpublished public records. More details of these and other categories can be found on the Office of Public Sector Information website.

The provision of other information under Freedom Of Information (FOI) does not give you an automatic right to re-use our documentation in a way that infringes copyright regulations, for example, by making multiple copies, publishing and issuing copies to the public, etc. Any information must be reproduced accurately and not used in a misleading context. Whenever HMRC information is being republished or copied to others, you must identify the source of the material and acknowledge its copyright status.

Brief extracts of any of the material included in the HMRC Publication Scheme may be reproduced under the fair dealing provisions of the Copyright, Designs and Patents Act 1988, (sections 29 and 30), for the purposes of research for non-commercial purposes, private study, criticism, review and news reporting. Details of the arrangements for re-using Crown copyright material can be found on the Office of Public Sector Information website.

Authorisation to re-use copyright material not owned by the Crown should be sought from the copyright holders concerned. If in doubt, users should contact the Office of Public Sector Information in the first instance.