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		<loc>https://smartfiling.co.uk/glossary/full-payment-submission/</loc>
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		<loc>https://smartfiling.co.uk/glossary/vat-reverse-charge/</loc>
		<lastmod>2026-11-10T08:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/input-and-output-vat/</loc>
		<lastmod>2026-11-09T14:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/limited-cost-trader/</loc>
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		<loc>https://smartfiling.co.uk/glossary/class-4-national-insurance/</loc>
		<lastmod>2026-11-08T08:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/trading-allowance/</loc>
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		<loc>https://smartfiling.co.uk/glossary/unlawful-dividend/</loc>
		<lastmod>2026-11-07T08:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/dividend-voucher/</loc>
		<lastmod>2026-11-06T14:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/members-voluntary-liquidation/</loc>
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		<loc>https://smartfiling.co.uk/glossary/bona-vacantia/</loc>
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		<loc>https://smartfiling.co.uk/glossary/company-restoration/</loc>
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		<loc>https://smartfiling.co.uk/glossary/time-to-pay-arrangement/</loc>
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		<loc>https://smartfiling.co.uk/glossary/late-payment-interest/</loc>
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		<loc>https://smartfiling.co.uk/glossary/pre-trading-expenses/</loc>
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		<loc>https://smartfiling.co.uk/glossary/annual-investment-allowance/</loc>
		<lastmod>2026-11-02T14:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/corporation-tax-computation/</loc>
		<lastmod>2026-11-02T08:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/associated-companies/</loc>
		<lastmod>2026-11-01T14:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/registered-office-address/</loc>
		<lastmod>2026-11-01T08:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/sic-code/</loc>
		<lastmod>2026-10-31T14:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/audit-exemption/</loc>
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		<loc>https://smartfiling.co.uk/glossary/accruals/</loc>
		<lastmod>2026-10-30T14:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/total-exemption-full-accounts/</loc>
		<lastmod>2026-10-30T08:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/abridged-accounts/</loc>
		<lastmod>2026-10-29T14:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/digital-records/</loc>
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		<loc>https://smartfiling.co.uk/glossary/self-assessment/</loc>
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		<loc>https://smartfiling.co.uk/glossary/auto-enrolment/</loc>
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		<loc>https://smartfiling.co.uk/glossary/vat-penalty-points/</loc>
		<lastmod>2026-10-27T14:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/flat-rate-scheme/</loc>
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		<loc>https://smartfiling.co.uk/glossary/section-24/</loc>
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		<loc>https://smartfiling.co.uk/glossary/quarterly-update/</loc>
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		<loc>https://smartfiling.co.uk/glossary/ir35/</loc>
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		<loc>https://smartfiling.co.uk/glossary/p11d/</loc>
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		<loc>https://smartfiling.co.uk/glossary/employment-allowance/</loc>
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		<loc>https://smartfiling.co.uk/glossary/capital-allowances/</loc>
		<lastmod>2026-10-22T08:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/taxable-total-profits/</loc>
		<lastmod>2026-10-21T14:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/small-profits-rate/</loc>
		<lastmod>2026-10-21T08:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/company-director/</loc>
		<lastmod>2026-10-20T14:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/economic-crime-and-corporate-transparency-act/</loc>
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		<loc>https://smartfiling.co.uk/glossary/authorised-corporate-service-provider/</loc>
		<lastmod>2026-10-19T14:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/person-with-significant-control/</loc>
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		<loc>https://smartfiling.co.uk/glossary/gov-uk-one-login/</loc>
		<lastmod>2026-10-18T14:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/retained-earnings/</loc>
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		<loc>https://smartfiling.co.uk/glossary/called-up-share-capital-not-paid/</loc>
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		<loc>https://smartfiling.co.uk/glossary/share-capital/</loc>
		<lastmod>2026-10-17T08:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/filleted-accounts/</loc>
		<lastmod>2026-10-16T14:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/frs-105/</loc>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/bookkeeping/</loc>
		<lastmod>2026-10-15T14:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/construction-industry-scheme/</loc>
		<lastmod>2026-10-15T08:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/real-time-information/</loc>
		<lastmod>2026-10-14T14:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/vat-return/</loc>
		<lastmod>2026-10-14T08:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/vat-registration-threshold/</loc>
		<lastmod>2026-10-13T14:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/mtd-for-income-tax/</loc>
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		<loc>https://smartfiling.co.uk/glossary/making-tax-digital/</loc>
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		<loc>https://smartfiling.co.uk/glossary/payments-on-account/</loc>
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		<loc>https://smartfiling.co.uk/glossary/employer-national-insurance/</loc>
		<lastmod>2026-10-11T08:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/section-455-tax/</loc>
		<lastmod>2026-10-10T14:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/directors-loan-account/</loc>
		<lastmod>2026-10-10T08:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/dividend-allowance/</loc>
		<lastmod>2026-10-09T14:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/compulsory-strike-off/</loc>
		<lastmod>2026-10-09T08:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/voluntary-strike-off/</loc>
		<lastmod>2026-10-08T14:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/dormant-company-accounts/</loc>
		<lastmod>2026-10-08T08:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/dormant-company/</loc>
		<lastmod>2026-10-07T14:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/unique-taxpayer-reference/</loc>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/cato/</loc>
		<lastmod>2026-10-06T14:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/marginal-relief/</loc>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/accounting-period/</loc>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/ct600/</loc>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/corporation-tax/</loc>
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		<loc>https://smartfiling.co.uk/glossary/companies-house-personal-code/</loc>
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		<loc>https://smartfiling.co.uk/glossary/identity-verification/</loc>
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		<loc>https://smartfiling.co.uk/glossary/webfiling/</loc>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/companies-house-authentication-code/</loc>
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		<loc>https://smartfiling.co.uk/glossary/companies-house-late-filing-penalty/</loc>
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		<loc>https://smartfiling.co.uk/glossary/accounting-reference-date/</loc>
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		<loc>https://smartfiling.co.uk/glossary/confirmation-statement/</loc>
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		<loc>https://smartfiling.co.uk/glossary/ixbrl/</loc>
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		<loc>https://smartfiling.co.uk/glossary/profit-and-loss-account/</loc>
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		<loc>https://smartfiling.co.uk/glossary/balance-sheet/</loc>
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		<loc>https://smartfiling.co.uk/glossary/small-company-accounts/</loc>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/micro-entity-accounts/</loc>
		<lastmod>2026-09-28T08:00:00+00:00</lastmod>
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		<loc>https://smartfiling.co.uk/glossary/micro-entity/</loc>
		<lastmod>2026-09-27T14:00:00+00:00</lastmod>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/annual-accounts/</loc>
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	<url>
		<loc>https://smartfiling.co.uk/glossary/paye/</loc>
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