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HMRC spotted that he couldn’t have had CIS deductions without any income and wrote back to ask if he had made a mistake to open an enquiry into the matter. “If he had completed it online, he wouldn’t have been able to file because the return would have been rejected,” Berwick noted.
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"because the system would have lost his details"
Behold the warranty -- the bold print giveth and the fine print taketh away.
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