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Client - MTD Reliefs

A client's reliefs for a tax year under MTD Income Tax: investment (VCT, EIS, SEIS, community investment), other reliefs (loan interest, maintenance payments, post-cessation losses), foreign tax reliefs, pension contributions and charitable giving. HMRC keep the five as independent resources, so each has its own save and delete; the read returns all five together because the practice reviews them as one job.