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HMRC would like to gather evidence from those who have relevant data about the potential impact of withdrawing the following four ESCs:
- Zero-rating of central processor – Notice 701/7 (VAT)
- Composite rate of VAT for computer systems – Notice 701/7 (VAT)
- Affiliation fees for sports clubs – Notice 701/45 (VAT)
- C12 - Retail co-operative societies: accounting periods (Income/Corporation Tax)