Guidance

Dual contracts

Details of record keeping, enquiries, completion of Self Assessment returns, and interpretation of 'merely incidental' duties.

• From: HM Revenue & Customs
• Published: 3 April 2012

Documents

Dual contracts

PDF, 76.6 KB, 10 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This publication clarifies HM Revenue and Customs view on document retention and ‘merely incidental’ duties. It is not intended to replace Tax Bulletin 76.

Published 3 April 2012