Disclaimer

HMRC will stand by the result you get from this tool.

This would not be the case if we check the information you have provided and find it to be inaccurate.

We will also not stand by results achieved through:

• actions undertaken to achieve a particular result (contrived arrangements)
• answering questions in a way that is not correct

This would be treated as evidence of deliberate non-compliance, which can attract higher associated penalties.

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