Updated annual allowance guide published

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Last edited: Feb 27, 2017 Published: Feb 27, 2017
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Minor amendments have been made to the annual allowance guide which has now been published as version 3.2 and is available on our Guides and sample documents page:

– An update has been made to footnote 81 in paragraph 68
– Paragraph 71 and example 48 have been updated to correct an error in the revaluation rate added to the Opening Value

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