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These manuals contain technical guidance for HMRC staff and tax professionals and are also published in\naccordance with the HMRC Publication scheme.

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The guidance is not comprehensive and does not provide a definitive answer in every case. It is based on the law\nas it stood when they were published. HMRC publishes amended or supplementary guidance if there’s a change in\nthe law or in the department’s interpretation of it.

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Find out how HMRC advice and information can help you.

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