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HMRC SP10/91

I am looking to obtain a copy of the SP10/91, but can't seem to find it on HMRC website.

Does anyone know where I can get a copy?

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Yes

You can get it on HMRC's website. :) See http://www.hmrc.gov.uk/agents/sop.pdf and use the find tool in your pdf reader to find SP10/91.

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Yes

http://www.hmrc.gov.uk/agents/sop.pdf will give you ALL the statements of practice.

Don't attempt to read the whole document - 355 pages in all. The last person that tried it is still in a coma. You just need to go to page 111.

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