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DMBM522920 | Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: initial review of cases: definition of reasonable care and error in good faith

From HM Revenue & Customs · Debt Management and Banking Manual

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)