HMRC manual changes: 25 May 2023

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Administration

Compliance Handbook Manual	Updated: CH23280	The page on information notices specifying where and when documents should be produced has been updated to remove the option of delivery of the document to any HMRC office as an alternative to production at the agreed or specified place.
Enquiry Manual	Updated: EM8140	Clarification regarding a company that has given consent to surrender amounts as group relief where subsequently an enquiry results in a reduced amount being available for group relief.

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