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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Repayments: issue repayment: freestanding credits (Action Guide menu)

SAM110082 Creating a freestanding credit (Action Guide)
   
SAM110083 Cancelling / amending a freestanding credit (Action Guide)
SAM110084 W038 Freestanding credit review work list (Action Guide)