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    We will be issuing definitions and a description in the coming weeks:

    IMPORTANT: Neither XPS nor your employer are qualified or registered to give tax advice. Individuals are responsible for their personal tax liability and should seek independent taxation advice.

    The information provided here is based on XPS current understanding of HMRC rules. XPS take no responsibility for any decisions or actions taken as a result of the information given. If you are unsure about how you may be affected by any of the information provided, you should seek appropriate professional advice.