Responsibility for Contributions.
If you place comments or posts, share material, post links on the Forum, or otherwise make (or allow any third party to make) material available by means of the Forum (any such material, "Content"), you are entirely responsible for the content of, and any harm resulting from, that Content. That is the case regardless of whether the Content in question constitutes text, graphics, an audio file, or computer software.
By making Content available, you represent and warrant that:
1. the downloading, copying and use of the Content will not infringe the proprietary rights, including but not limited to the copyright, patent, trademark or trade secret rights, of any third party;
2. if your employer has rights to intellectual property you create, you have either (i) received permission from your employer to post or make available the Content, including but not limited to any software, or (ii) secured from your employer a waiver as to all rights in or to the Content;
3. you have fully complied with any third-party licenses relating to the Content, and have done all things necessary to successfully pass through any required terms to anyone else who accesses the Content;
4. the Content does not contain or install any viruses, worms, malware, Trojan horses or other harmful or destructive content;
5. the Content is not spam, is not machine - or randomly-generated, and does not contain unethical or unwanted commercial content designed to drive traffic to third party sites or boost the search engine rankings of third party sites, or to further unlawful acts (such as phishing) or mislead recipients as to the source of the material (such as spoofing);
6. the Content is not pornographic, libellous or defamatory, does not contain threats or incite violence towards individuals or entities, and does not violate the privacy or publicity rights of any third party;
By submitting Content to the Forum you agree that:
1. HMRC or the operator of the Forum software K-Com can use that Content on the Forum, and may also amend that Content.
2. this Content may be used by Government for purposes including but not limited to publication of consultations.
3. If you delete Content, we will use reasonable efforts to remove it from the Forum, but you acknowledge that references to the Content or the Content itself may not be made immediately unavailable.
Without limiting any of those representations or warranties, we have the right (though not the obligation) to, in our sole discretion
(i) refuse or remove any Content that, in our reasonable opinion, breaches our moderation policy or is in any way harmful or objectionable, or
(ii) (ii) terminate or deny access to and use of the Forum to any individual or entity for any reason, in our sole discretion
Responsibility of Forum Users.
We have not reviewed, and cannot review, all of the material posted to the Forum, and cannot therefore be responsible for that material's content, use or effects. By operating the Forum, we do not represent or imply that we endorse the material there posted, or that we believe such material to be accurate, useful or non-harmful. You are responsible for taking precautions as necessary to protect yourself and your computer systems from viruses, worms, Trojan horses, and other harmful or destructive content. Despite our efforts, the Forum may contain content that is offensive, indecent, or otherwise objectionable, as well as content containing technical inaccuracies, typographical mistakes, and other errors. The Forum may also contain material that violates the privacy or publicity rights, or infringes the intellectual property and other proprietary rights, of third parties, or the downloading, copying or use of which is subject to additional terms and conditions, stated or unstated. We and K-Com disclaim any responsibility for any harm resulting from the use by visitors to the Forum, or from any downloading by those visitors of Content there posted.
Content Posted on Other Websites.
We have not reviewed, and cannot review, all of the material, including computer software, made available through the websites and webpages to which the Forum links, and that link to the Forum. We do not have any control over those third party websites and webpages, and we are not responsible for their contents or their use. By linking to a third party website or webpage, we do not represent or imply that we endorse such website or webpage. You are responsible for taking precautions as necessary to protect yourself and your computer systems from viruses, worms, Trojan horses, and other harmful or destructive content. We disclaim any responsibility for any harm resulting from your use of third party websites and webpages.
If you believe that material located on or linked to by the Forum breaches your or a third party's copyright, you are encouraged to notify us. We will respond to all such notices, including as required or appropriate by removing the infringing material or disabling all links to the infringing material. In the case of a visitor who may infringe or repeatedly infringes the copyrights or other intellectual property rights of ours or others, we may, in our sole discretion, terminate or deny access to and use of the Forum.
We may terminate your access to all or any part of the Forum at any time, for any reason, with or without notice, effective immediately.
Disclaimer of Warranties.
The Forum is provided "as is". HMRC, K-Com and its suppliers hereby excludes all warranties of any kind, express or implied, including, without limitation, the warranties of merchantability, satisfactory quality, and fitness for a particular purpose. Neither HMRC, K-Com nor its suppliers makes any warranty that the Forum will be error free or that access thereto will be continuous or uninterrupted.
General Representation and Warranty.
You represent and warrant that your use of the Forum will:
(ii) (ii) not infringe or misappropriate the intellectual property rights of any third party.
Any disputes in connection with the Forum will be governed by the laws of England and Wales.
Protecting your information
We strongly recommend that you do not discuss the details of your financial affairs on this forum, or give out your personal financial details.
We have a duty to protect taxpayer confidentiality and so do not discuss the tax affairs of individual taxpayers over social media avenues. This means we will use this forum to answer general, but not personal, queries.
We cannot accept messages through this forum as notification in respect of your tax affairs. Please see Contact Us for help (https://www.gov.uk/contact-hmrc).
HMRC does not send notifications of tax rebates via social media or by email, and will not ask you to disclose personal or payment information via social media or by email. If you receive such a message, do not respond - it is not from HMRC and may be malicious.
If you see an electronic message claiming to be from HMRC that you suspect may be fraudulent, please forward it by email to email@example.com. Find more advice about online security from HMRC (https://www.gov.uk/topic/dealing-with-hmrc/phishing-scams).
If you engage with HMRC via social media – for example by asking us a question or making a comment on this forum, we may need to process your posting and the information it contains in order to respond.
Information provided by HMRC
Our engagement may include supplying information or answering questions. This engagement is intended as an informal channel which complements our formal communications. It does not overwrite HMRC’s existing channels of communication or channels of accountability such as Parliament and Freedom of Information.
When we post detailed information, we will typically provide links to copies of the relevant material online. This is to provide assurance to readers that the material is genuine and comes from HMRC.
Information on this forum, including information provided by HMRC, may be incorrect, out of context, out of date, or may not apply in all circumstances. Always check the official HMRC guidance.
Information provided by HMRC via this forum is provided ‘as is’ and on the same basis as material on the HMRC website or GOV.UK. See our Terms and Conditions (https://www.gov.uk/help/terms-conditions).
Social media sites may occasionally become unavailable. HMRC cannot accept responsibility for lack of service due to downtime.