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New guidance aimed at helping businesses who want to use computer systems for VAT purposes has been launched by HMRC and the British Standards Institute. The BSI Publicly Available Specification 76 — VAT in the UK aims to set out the essential features that HMRC believe should be incorporated into accounting software packages.
It is anticipated that businesses using PAS 76 incorporated software will reduce the time and money they spend on VAT processing, auditing and reporting.
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SIMON ANSLOW provides his rough guide to VAT and dispensing doctors.
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