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Official guidance

CIDER10000 · Offences, assessments and penalties

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CIDER10100 · General provisions
CIDER10200 · Registration
CIDER10210 · Inaccurate returns
CIDER10300 · Regulation offences

Offences, assessments and penalties: contents
Offences, assessments and penalties: registration

CIDER10200 | Offences, assessments and penalties: registration

From HM Revenue & Customs · Cider Guidance

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