You must check the date from which these rules apply for the tax or duty you are dealing with. See [

You must check the date from which these rules apply for the tax or duty you are dealing with. See](https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch81011) for full details.

Where a person (P) has to rely upon information provided by another person (T) to prepare their return or other document, we expect P to take reasonable care, see CH81120, to make sure that the information they are given is accurate and complete.

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