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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

VAT Small and Medium Enterprises Assurance: recent changes

Below are details of the amendments that were published on 6 November 2012 (see the update index for all updates)

Page Details of update  
All Broken links updated throughout guidance and style/spelling updates also completed.  
VSME6800 Evasion Referral Arrears amount changed from £10,000 to £50,000