Overarching Contracts
HMRC have just (5 May 2010) published guidance to staff regarding overarching contracts. This makes very interesting reading and can be found at http://www.hmrc.gov.uk/manuals/esmmanual/ESM2023.htm plus the pages that follow.. The instructions run from ESM 2023 to ESM 2065. Email me if you think you might have a problem.
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