Review authoritative sources and scope · Terms & scope · Open your workspace
Guide · your judgement, your record
Record your relevance decisions
Map actual management responsibilities and record your own relevance decision, rationale and source version. HMRC distinguishes practices with five or fewer officers from those with six or more. Qualifying non-officer staff do not satisfy the minimum officer nomination count. Review the official source for your facts; this register does not determine legal status.
Prepare your practice record
Your practice makes the judgement. The register keeps the reasoning and evidence together.
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