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Overarching Contracts

by bob.jones on May 25th, 2010

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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