This online discussion allows you to post comments that will remain viewable on this website. HM Revenue and Customs (HMRC) therefore operates a moderation policy to ensure that comments are appropriate and not harmful to others. The site, and the comments posted, are regularly moderated by HMRC staff. HMRC reserves the right to remove any posts that contravene this moderation policy.
When posting comments, please observe our participation ‘house rules’:

1. be respectful of others who use the site
2. stay on topic - your contribution should be based around the question or questions posed within each challenge
3. do not use this site to raise queries or make comments about your specific tax situation. (Please use the other existing communication routes to discuss these types of issues with HMRC)
4. do not submit any comments that are unlawful, harassing, abusive, threatening, harmful, obscene, profane, sexually orientated or racially offensive. This includes comments that are offensive to others with regards to religion, gender, nationality or other personal characteristic.
5. do not break the law (this includes libel, condoning illegal activity, contempt of court or posting comments which contain someone else’s copyright material)
6. do not use comments for party political purposes
7. do not post personal information in comments such as addresses, phone numbers, email addresses or other online contact details, which may identify you or other individuals
8. do not impersonate or falsely claim to represent a person or an organisation
9. do not make any commercial endorsement or promotion of any product, service or publication not relevant to the discussion
10. do not post comments designed to cause nuisance to the administrator or other users along with these guidelines
11. do not spam or flood the forum. Only submit a comment once. Do not resubmit the same, or similar, comments. Keep the number of comments you submit on a topic at a reasonable level. Multiple comments from the same individual, or a small number of individuals, may discourage others from contributing.
12. HMRC is aware that there is a private messaging facility through which participants on this Forum may make direct contact with one another. This will not be routinely monitored by HMRC. Should HMRC become aware that any posts on the private messaging facility breaches the terms of these house rules, then HMRC will act immediately to remove the offending post.

We encourage open, lively debate but comments that violate any of the above rules will be removed.

We will not edit any of your comments.

We value your time and input, and our desire is to remove as few posts as possible while ensuring that a focused, constructive discussion takes place.

This moderation policy is subject to change to address additional matters as may be warranted.

If you have a complaint about an item of user-generated content on this site, or feel that your own content was removed in error, please contact us.

Participation by HMRC staff

HMRC staff will, where appropriate, contribute to the online discussion. However, please be aware that:

- we are bound by the Civil Service Code, and cannot engage on issues of party politics
- we cannot comment on the likely policy outcome of any consultation
- we are bound by HMRC’s rules on customer confidentiality and so cannot answer customer-specific questions on this site
Therefore, we may not be able to respond to every comment, even if a direct questions is asked.

However, we will generally participate in discussions in order to:
- answer any direct questions, subject to the restrictions above
- correct any factual inaccuracies, or provide some detail that may aid the discussion
- keep the discussion on topic
- explain any policy details that users are unsure of

This input is to ensure the smooth and efficient working of the forum and should not be read as a formal government response to any consultation.

Freedom of Information
The Information you provide to the online forum will be subject to the Freedom of Information Act 2000 which allows public access to information held by HMRC. This does not necessarily mean that information about you in addition to what is published on the forum will be made available to the public as there are exemptions relating to information provided in confidence and the Data Protection Act 1998 will also apply to protect information supplied.