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Makes available the latest paragraphs for you to consider including in your Terms & Conditions.
text for Terms & Conditions:
T's & C's: Notification of HMRC Regulatory Sanctions - Mandatory Disclosure
Change Date : 24/02/2026 | Word Count: 145 | Deployment Measure : 7/10
Rationale:
This clause provides a "break glass" transparency mechanism that aims to shield the firm from liability during mandatory HMRC suspensions. It shifts the burden of alternative filing to the client, ensuring that external regulatory hurdles don't translate into expensive professional negligence claims.
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