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Terms and conditions notice

Disclaimer

Department of Inland Revenue will make every attempt to ensure the accuracy and reliability of the information contained in this website, but this information should not be relied upon as a substitute for formal advice from the Department of Inland Revenue.

The materials contained on this web site are provided for general information only and do not constitute any form of advice.

The Department of Inland Revenue, their employees will not be responsible for any loss, however arising, from the use of, or reliance on this information.

This 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.

The Department of Inland Revenue 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 provided in our downloads page. 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.