Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: trade protection associations: text of HMRC arrangement

The HMRC arrangement is currently being updated. Until the new version is available for publication you should refer to CTISA (Technical).