Corrections & updates
Tax information changes. The record should show when we change with it.
We distinguish corrections, material updates and routine maintenance so readers can tell whether the substance of a page has changed.
Correction
When we got something wrong
A material factual, legal or numerical error should be corrected promptly. The page's updated date should reflect a substantive correction.
Update
When the law or guidance changed
If later authority changes the answer, the page should be re-verified and revised. Tax year and effective period should remain explicit.
Maintenance
When substance did not change
Fixing a typo, broken link or formatting issue does not by itself justify presenting the article as newly updated.
Verification
Primary source before model opinion
If an AI reviewer, secondary source or reader raises a technical issue, the correction is reconciled against controlling or official material before publication.