Updates to statements of practice SP1/10 (Business by telephone – HMRC Taxes Contact Centres, which replaced SP 1/05 last year) and SP5/01 (Claims to loss relief, capital allowances and group relief outside limit) are included in a new 350-page guide published on 5 August on the HMRC website.
Updates to statements of practice SP1/10 (Business by telephone – HMRC Taxes Contact Centres, which replaced SP 1/05 last year) and SP5/01 (Claims to loss relief, capital allowances and group relief outside limit) are included in a new 350-page guide published on 5 August on the HMRC website.
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