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Permanent guidance is the main reference material for people in the Department. All HM Revenue and 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 HM Revenue and Customs staff and should not be relied upon by businesses in calculating their taxes and duties.

»Ê¹ÚÌåÓýapp purpose of this guidance is to set out the provisions and conditions for compulsory and voluntary deregistration from VAT.