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HMRC internal manual

Securities Guidance

HM Revenue & Customs
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Securities Guidance: recent changes

Below are details of the amendments that were published on 29 October 2012 (see the update index for all updates)

Page Details of update
SG25000 You should normally issue a warning letter in non-compliance cases, but there are exceptions. You should not normally issue warning letters in multiple business failure cases, but there are exceptions.