• Applicability Scope: Context‑dependent
    • Authority Level: Experiential (non‑authoritative)
    • Who This Applies To: All businesses
    • Content Status: Current
    • Editorial Sensitivity: Low
    • Applicability Scope: UK‑wide
    • Authority Level: Factual / Descriptive
    • Who This Applies To: All businesses
    • Content Status: Baseline / verified
    • Last Verified Against: HMRC guidance as of March 2026
    • Editorial Sensitivity: Medium