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HMRC internal manual

Holding and Movements Alcohol Strategy Accounts

From
HM Revenue & Customs
Updated
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Accounts: The detailed P&L Account

The detailed profit and loss account is split into three sections as follows:

  • Trading Account
  • Other revenue/income, e.g. VAT.
  • Expenditure/Administrative expenses

Each section can be used as part of the audit and will be discussed in the followingpages.