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Retail sales A relevant person may choose in respect of each tax year that the digital records in relation to the retail sales of that...

A relevant person with property income and profits of which are chargeable to income tax under Part 3 of ITTOIA 2005 (property income) A...

A relevant person within charge to income tax under Part 2 of the Income Tax (Trading and other Income) Act 2005 (ITTOIA 2005) A relevant...