HMRC are prepared to accept computations of business profits in figures rounded to the nearest £1,000 from single businesses or companies with an annual turnover of not less than £5m where rounding at least to that extent has been used in preparing their accounts. The turnover of members of a group will not be aggregated for applying this £5m threshold. Where turnover fluctuates either side of the threshold, rounding can be used for a period of account if the turnover for either that year or the immediately previous year is above the limit.

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