Crown Copyright

The material featured on this site is subject to Crown Copyright protection unless otherwise indicated. The Crown Copyright protect material (other than the Royal Arms and departmental or agency logos) may be reproduced free of charge in any format or medium, provided it is reproduced accurately and not used in a misleading context. Where any of the Crown Copyright items on this site are being republished or copied to others, the source of the material must be identified and the copyright status acknowledged.

The permission to reproduce Crown protected material does not extend to any material on this site that is identified as being the copyright of a third party. Authorisation to reproduce such material must be obtained from the copyright holders concerned.

Where indicated within the site, the use of certain material is subject to the specific approval of HMSO's Copyright Unit.

HMRC encourages users to establish hypertext links to this site. See Linking to Us selection of buttons you may use for this purpose.

For further information on Crown Copyright policy and licensing arrangements, see the guidance featured on HMSO's website (this link will open a new window).