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Our books of guidance are the main reference material for people in the Department. All Revenue & Customs formal procedures and work systems are outlined in these books, which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

»Ê¹ÚÌåÓýapp guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and/or duties.

This book provides guidance on the administration of VAT bad debt relief.

Related public notice: VAT Notice 700/18: relief from VAT on bad debts.