51²è¹Ý

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Previous versions of this page are available inÌý. Testing

New test links

HMRCÌýstaff should go to theÌýCustomer Services, 51²è¹Ý and Credits,ÌýTax Credits on the Guidance HubÌýand search forÌýBreathing Space.

HR guidanceÌýcan also link toÌýService Central guidance. For further information, emailÌýÌýHMRC Manuals Team (CS&TD).

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