Policy paper

Issue briefing: our approach to small businesses

This briefing explains what we are doing to ensure small businesses receive this support and comply with their tax obligations.


Our approach to small businesses

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HMRC recognises the crucial role small businesses play in creating growth. We provide targeted help for those businesses that need it, while levelling the playing field so that everyone pays their fair share and no-one gets an unfair advantage by breaking the rules.

Published 1 January 2013