RPC short guidance note - issues around defining a ‘business’, September 2025
This is a RPC short guidance note on issues around defining a ‘business’.
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This RPC short guidance note sets out issues associated with defining a ‘business’, summarising what is generally understood and commonly practised by departments in this area. It covers location of economic activity, differentiating between businesses and commercial activity by individuals, and public vs private sector classification.
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Updated September 2025
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First published.