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Legal Information

This website is owned by Ardohr Limited, a company registered in England, company registration number 3156714 and funded as a corporate social responsibility initiative of Ardohr Limited on behalf of, a not for profit organisation whose institutional members are The Institute of Chartered Accountants in England and Wales (ICAEW), the Association of Chartered Certified Accountants (ACCA), the Institute of Chartered Accountants of Scotland (ICAS), The  Federation of Small Businesses (FSB) and The British Chambers of Commerce (BCC).

The use of this website is subject to the following terms and conditions. By using this website you agree to be legally bound by these terms and conditions. If you do not accept these terms and conditions, please do not use this website.

Use of Website

1. The information provided on this website or in any communication containing a link to this site is for informational purposes only to be used as a single unified source of information. It is not intended or authorised for re-distribution to, or use by, any person or entity, in part.

2. The information on this website is intended for use by UK employers and employees of UK businesses only and is not aimed at or intended for use by businesses and residents of any other jurisdiction.

3. No information on this website constitutes an offer of services or a commercial promotion.

4. This website is designed to be accessed through its principal home page and such other pages as we may decide in conjunction with others at our discretion. If you access the site through individual pages directly, which are not designed for this purpose, you may not see important information which is relevant to information on this website.

Exclusion of Liability

5. While we have taken all reasonable steps to ensure the accuracy and completeness of the content of the website, we exclude any warranties, undertakings or representations concerning the website or all or any part of the content, accuracy, availability or completeness of the content of the website.

6. We accept no liability (including without limitation) in either contract, tort, negligence, statutory duty or otherwise to the maximum extent permitted by law arising out of the use of or access to this website (which includes without limitation) any errors or omissions contained in this website or if the website is unavailable and we shall not be liable for any direct or indirect:

(i) economic losses (including without limitation loss of revenues, data, profits, contracts, opportunity, business or anticipated savings);
(ii) loss of goodwill or reputation;
(iii) special, incidental, consequential loss or damage, suffered or incurred arising out of or in connection with your use of this website and these terms and conditions.

7. Access to and use of this website is at the users own risk and we do not warrant that the use of this website or any material downloaded or received from it will not cause damage to any property, or otherwise minimise or eliminate the inherent risks of the internet including but not limited to loss of data, computer virus infection, spyware, malicious software, trojans and worms. Also, we accept no liability in respect of losses or damages arising out of changes made to the content of this website by unauthorised third parties.

8. To provide increased value to users of this website, we may provide links to other websites or resources (that are not part of for you to access at your sole discretion. You acknowledge and agree that, as you have chosen to enter the linked website we are not responsible for the availability of such external sites or resources, and do not review or endorse and shall not be responsible or liable, directly or indirectly, for

(i) the privacy practices of such websites;
(ii) the content of such websites, including (without limitation) any advertising, content, products, goods or other materials or services on or available from such websites or resources; or
(iii) the use that others make of these websites or resources, nor for any damage, loss or offence caused or alleged to be caused by, or in connection with, the use of or reliance on any such advertising, content, products, goods or other materials or services available on such external websites or resources.

Personal Data

9. Your personal data will not be used for any purpose other than that explicitly stated on this website, being the communication of news and information about Her Majesty’s Revenue & Customs introduction of changes to Paye As You Earn, referred to as PAYE RTI, for which you have given your consent.

10. Your personal data will not be made available to any third party including the members of or Ardohr Limited for their use nor will it be resold to or be made use of directly or indirectly by any other entity.

11. For the purposes of fulfilling our undertakings to you to comply with your request for information about PAYE RTI, shares your information with sub-contractors for the electronic distribution of information to you. These partners are similarly expressly excluded from the unauthorised use of your data by, Ardohr Limited and applicable law. In the event of any unauthorised breach of these obligations to you concerning the use of your personal data, by a subcontractor, all liability of and Ardohr Limited is expressly excluded.

12. From time to time we may be required by law to change the way we use your information in accordance with your original instructions. Where we believe you may not reasonably be aware of such a change we shall amend the Privacy Policies set out on this website, and if you do not object to the change within 60 days, you will be deemed to have consented to that change.

13. You may instruct the removal of your personal information from this website at any time by following the instructions to do so contained in all electronic communications we may send you using your personal information. will only act on your instructions to remove permanently your personal information from its systems that follow these automated procedures.


14. In the event that you wish to use an area of the website that requires the issue of a password, you undertake to protect and safeguard the security of this password and your associated user information including your email address or any alternative user identity assigned automatically by the website and to take reasonable steps to ensure no unauthorised use of the website arises from the user rights and privileges assigned to you by for this purpose and that your access to the website is not used for any illegal, defamatory, or obscene purpose as we may judge at our sole discretion.


15. Copyright in this website and its contents reside in Ardohr Limited. Ardohr Limited, on behalf of, reserves all rights, save as expressly granted. Reproduction in any form of any part of the contents of this website without our prior consent is prohibited unless for personal use only.

Trade Marks

16. This website contains trademarks belonging to Ardohr Limited and the institutional members of These trademarks include, but are not limited to, the logo and logotype, the ICAEW, ACCA, CIOT, ICAS, FSB and BCC logos and logotypes. The use of and reproduction of any of these trademarks is expressly prohibited. The use of the trademark may be utilised by partner websites and others only where has given its consent to do so. Ardohr Limited retains and reserves all rights in the trademark, logo and logotype.


17. The contents of this website do not purport to provide any professional advice and nothing on the pages of this website shall be deemed to constitute the offer or provision of professional, commercial or other general advice in any way.

Regulatory Information

18. is registered with the UK Information Commissioner’s Office as a not for profit entity on a voluntary basis as a Data Controller for the purposes of the Data Protection Act 1998 as amended with registration number Z3326186.

19. Ardohr Limited is authorised and regulated by the Financial Conduct Authority (FCA): Company registered number 3156714. FCA registered number 543196.

Website Changes

20. The contents of this website, including these terms and conditions of use are subject to change by us without notification and shall not be obliged to remove any out dated information from the website or to expressly mark it as being out dated, save for requests to remove personal data submitted and received in the form and manner we set down.

Telephone Calls

21. does not publish or maintain any telephone numbers and only the entities designated on the website can contact via the contact forms provided on the appropriate website pages.

Internet Communications

22. In order to maintain the security of its systems, and to monitor the overall efficiency of the information and awareness campaign reserves the right to monitor all internet communications, including web and email traffic, into and out of its domains. Monitoring includes checks for, but not limited to; viruses and other malignant code, criminal activity, and use or content which is unauthorised as being in breach of and its technology partners information and data security policies.


23. In the event any provision of these terms and conditions of use and access of this website is held unenforceable, it will not affect the validity and enforceability of the remaining provisions and will be replaced by an enforceable provision that comes closest to the intention underlying the unenforceable provision.

Governing Law

24. The terms and conditions of use of this website are governed by the laws of England and any dispute regarding this website shall be subject to the exclusive jurisdiction of the English courts.

Notices & Registered Details

25. For the purposes of the Data Protection Act and’s registration with the Information Commissioner’s Office, as a Data Controller has its offices at 16 Young Street, Edinburgh EH2 4JB.

26. Any legal notice concerning should be sent to 16 Young Street, Edinburgh EH2 4JB by letter post.