Editorial

Corrections policy

How The Tax Rulebook handles corrections to the figures and rules it publishes — how an error is reported, how it is assessed, and how a corrected figure is dated and re-sourced.

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Why a corrections policy

A reference is only worth reading if a reader can trust that a wrong figure will be found and fixed. This policy sets out exactly how that happens: how a correction is reported, how it is assessed against the primary source, and how a corrected figure is dated and re-sourced so the record stays honest.

The policy applies to every figure and rule the reference publishes, across all eleven jurisdictions and every tax year it covers.

How a correction is handled

1. A correction is reported

Anyone can report a figure they believe is wrong. Write to the editors with the page you were reading, the figure in question, and — where you have it — the primary source that shows the correct position. A report does not need to be right to be worth sending; it only needs to point at a figure and a source.

2. The report is assessed against the source

The reviewer opens the primary publication the figure cites and checks the reference against it. The publication governs: if the reference disagrees with the authority it cites, the reference is wrong and is corrected. If the report rests on a secondary summary or a different tax year, the reviewer records that and explains the position.

3. The corrected figure is dated and re-sourced

A correction is never a silent overwrite. The corrected figure is published with its own effective date and the publication it was checked against, and the superseded figure is retained under its own effective interval so a past tax year still reads correctly.

4. The change is recorded on the page

The page that carried the figure is re-stamped with the date of the correction, and the source register's last-checked date for the publication is updated. A reader can therefore see both the current figure and the date it was last verified.

How a corrected figure is dated and re-sourced

Every figure in the reference carries two dates: the date it takes effect, and the date it was last checked against its source. A correction updates the second without disturbing the first, so the figure keeps its place in the tax year it belongs to.

Where a correction changes the figure itself, the corrected value is published under its own effective interval and the superseded value is retained under the interval it applied to. Nothing is deleted: the reference can still answer what applied in a past tax year, and the change is visible in the tax history view.

The publication a corrected figure was checked against is recorded in the source register, with the date it was last checked. If a correction shows that a publication was misread, the register entry is updated so the same mistake cannot recur.

What a correction is not

A correction fixes a figure that disagrees with the primary source it cites. It is not a route to tax advice, and it does not change the rules themselves — where a rule has changed, the change is recorded as a new figure with its own effective date, not as a correction.

The reference remains informational only. For your own position, check the primary source linked on the page and speak to a qualified professional or the relevant tax authority.

Who assesses a correction

Corrections are assessed by the reviewer named on the About page, independently of the author who wrote the figure. The reviewer checks the reference against the primary publication and records the outcome, so no correction is accepted or rejected on the word of the person who wrote the original.