HMRC guidance includes commentary on the taxation of check traders1. HMRC's preferred basis of computation involves the adoption of all of the following:
- Ìý
•ÌýÌýÌýÌý the full amount of the service charge is to be brought to account when a check is issued
- Ìý
•ÌýÌýÌýÌý discount
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Web page updated on 17 Mar 2025 13:18