Format of

Commentary – 2.3.2

HMRC failures

Commentary – 15.6

Missing statements

Estimating deductions, problems with

Commentary – 11.3.3

Generally

Commentary – 11.3.2

Guessing deduction figure

Commentary – 11.3.4

Limited companies

Commentary – 12.7 ; 12.9

Obtaining information from HMRC directly

Commentary – 11.3.4

Options available

Commentary – 11.3.4

Redemption of deductions

Commentary – 11.3.1

Remittance advice example

Commentary – 2.3.2

Requirements

Commentary – 2.6.1

Rules for

Commentary – 2.6.2