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HMRC internal manual

Debt Management and Banking Manual



There are two schemes operated by HMRC to help Sharefishermen to meet their SA liabilities by deducting a set amount from their income on a regular basis. They are

Scottish Sharefishermen (SSF) for Sharefishermen in Scotland

Sharefishermen’s Voluntary Tax Saving Scheme (SVTSS) for Sharefishermen in England, Wales and Northern Ireland

Further details can be found below