Brief

On 11/02/2025, Her Majesty’s Revenue and Customs (HMRC) issued an update regarding VSIM1400 - Introduction: where to go for advice. This guidance pertains to interest matters for prescribed accounting periods starting on or before 31 December 2022, directing users to Compliance Handbook page CH140000 onwards for new rules.

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Her Majesty’s Revenue and Customs (HMRC)

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