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This notice explains what records you need to keep if you are a trader in goods or services that have to pay Excise Duty (revenue trader).
This measure widens the scope of Capital Gains Tax relief on loans to traders.
To sell goods to UK consumers, you may need to partner with other organisations, such as importers, distributors or retailers.
This notice explains how the rules are applied to this quota and how to apply for a licence.
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