The fishing opportunities, described in this guide, represent virtually every type of sport fishing on the continent.

HMRC recommends that you pay electronically using one of the methods described elsewhere in this guide.

In addition, the specific key conditions and strategies described in this guide will provide insight when considering areas of future study.

If your bank or building society will not give approval then please use one of the other electronic payment methods described in this guide.

If you haven't allowed enough time then you'll have to pay by another electronic payment method described elsewhere in this guide.

However you don't need one if you pay HMRC by any other method described in this guide.

You can pay your penalty by any of the methods described in this guide, except Direct Debit or BillPay.

To correct these errors follow the normal procedures for making adjustments as described in this guide.

If you believe you've paid more VAT than you should have done, you may only make an adjustment using the methods described in this guide.

Apart from the allowances described in this guide, capital allowances are generally not available for expenditure on land or buildings.