These standard rates enable businesses to give subsistence payments without constant authorising and approval. However, If these rates are exceeded, tax is due on the excess. All rates are in Canadian dollars (unless otherwise stated). Clearly a good question, not something everyone knows. With events and meetings planned in advance, your finance team can create a budget around spending even while working from home (including travel and accommodation, too)., Plus, they can use this to inform their reporting in real-time. Apologies if this is the wrong forum for asking such things. And that 1200 or so wont go far, but you'll still be competing with the 'contractor specialist' sausage factories who will often roll out their services on the cheap with 'optimistic' expense claims whilst you try and do it properly, ending up charging more for a better service which ultimately costs the client more in taxes. Again, employers that use these new statutory overseas scale rates will only be asked to ensure that employees are undertaking qualifying travel and will not be required to check that qualifying expenditure has been incurred. Dont worry we wont send you spam or share your email address with anyone. Each member of the RSM network is an independent accounting and consulting firm which practises in its own right. Then, when it comes to the end of the tax year, it can all be exported in a compliant way, to ensure real accountability.. Standard Domestic Subsistence Rates 2. It makes budgeting a whole lot easier, since set amounts have no variability. Electricity Rates. 24 hour rate | 85.50 plus room rate A sales representative or service engineer, for example, will probably travel to other locations to carry out their work on a daily basis. Less paperwork. All rates are in Bolivian boliviano (unless otherwise stated). Dont include personal or financial information like your National Insurance number or credit card details. apply for a bespoke rate from HMRC and . But for any period (or residual period) of less than 24 hours a lower hourly rate may need to be paid. Sure, of course. Put simply, subsistence refers to the cost of sustaining an employee when theyre travelling for business. What are capital allowances and how can they help your business? Where the overseas subsistence rates are used, employers can use the specified individual meal rates or the hourly residual subsistence rates. Call us today or get an instant quote for our services! All rates are in South Sudanese pounds (unless otherwise stated). We often see the 24 hour rate being paid for periods of less than 24 hours. HMRC can clock up another victory in tax avoidance litigation. . The daily subsistence 5 Hour rate of 15.41 rises to 16.29 and the 10 Hour rate of 36.97 rises to 39.08. However, . Keir subsequently worked in a number of advisory roles with clients including in the energy trading, pharmaceuticals and financial services sectors. When expanded it provides a list of search options that will switch the search inputs to match the current selection. Yes Admin professionals who manage business travel expenses, know that these subsistence rates can vary depending on the employee's seniority and location of travel. You may also need to submit an additional form called P11D(b). The RSM network is not itself a separate legal entity in any jurisdiction. All rates are in Bosnia-Herzegovina convertible mark (unless otherwise stated). We also use cookies set by other sites to help us deliver content from their services. Here we have provided you with the meal allowance rates and room rates for some of the most common business destinations: In addition, the HMRC provides excellent examples of how to use its published scale rates for business use overseas to reimburse employees and report on spend. All non-business travel is counted as private. If you do not have an exemption, you mustreport the cost on form P11D. All rates are in Gambian dalasi (unless otherwise stated). The International Civil Service Commission (ICSC) issues a monthly list of rates for different locations around the world. And full bellies. I've done some further reading and I now gather that the scale rates may only be used if you apply for dispensation with HMRC via form P11DX. l#/ [Content_Types].xml ( k0^G+c8}HDL.ml'fx`|Hyxw, 'nSV$N Tl,/,V l*E9OrVpRhk O~5;3l4rj3X|yIXl*&B0Z All rights reserved. RSM is the trading name used by the members of the RSM network. The employer must carry out and evidence regular random sample audit checks to verify that the procedures in place are effective and meet HMRCs expectation. However, in some provinces, Harmonized Sales Tax (HST) must be used. All rates are in Turkmenistan manat (unless otherwise stated). All rates are in Bulgarian lev (unless otherwise stated). Where the overseas travel and subsistence rates are paid for more substantial periods of work overseas, the employee may, for cost reasons, stay in a residential property or a serviced flat with cooking and/or laundry facilities rather than a hotel. The rate may be paid where the employee has been undertaking qualifying travel for a period of at least 10 hours and has incurred the cost of a meal or meals. All rates are in Papua New Guinean kina (unless otherwise stated). This includes: You can also reimburse employees for associated costs such as parking, hotel accommodation and telephone charges, as well as travel costs on public transport. We understand the challenges that you face. Scenario: Client is a contractor who travels to client sites and stays in hotels for several days at a time. Travel expenses : 5 . And how can finance managers claim it? Here's our comprehensive list of international per diem rates from both HMRC and the GSA. All rates are in Brunei dollars (unless otherwise stated). The current HMRC benchmark subsistence rates are: 5 for qualifying travel of 5 hours or more, 10 for qualifying travel of 10 hours or more; and 25 for qualifying travel of 15 hours or more; and, where the travel is ongoing after 8pm. 5 for breakfast, 10 two meal allowance and 15 evening meal) and anything higher than this classed as a taxible benefit? Originally graduating with a degree in geography from Edinburgh University, Keir claims that he was then tricked into becoming an accountant by one of the UK's top 5 accountancy practices.The deception extended to the usual training in audit and associated activities. I'd have thought the answer is an obvious no, but the (quite old) thread below has some conflicting opinions. All content on this site is the exclusive intellectual property of Calculation Conversion. This button displays the currently selected search type. You can reimburse subsistence to employees by making a scale rate payment using the rates below. All rates are in Thai baht (unless otherwise stated). What is not? It will take only 2 minutes to fill in. Learn more. The policy is in effect to shadow HMRC policy. Pleo Financial Services A/S is a regulated Electronic Money Institution, authorised by the Financial Supervisory Authority, Denmark. hmrc mileage rates 2020. r4 vs r14 tires; humana dme providers; hmrc mileage rates 2020; hmrc mileage rates 2020. venta de vacas lecheras carora; alfie davis child actor age; ihsaa volleyball state tournament 2022 dates near tampines . Room rate | 195 The following table provides the GST and HST provincial rates since July 1, 2010. Two scenarios meet that definition: Your employee travels from their regular place of work, generally your office, to another location to take part in a meeting or carry out essential duties. Same goes for the 5 overnight allowance - can the business reimburse the director for this regardless of actual spend or is this a cap on ad hoc expenditure for which receipts must be kept? The rules here can be very difficult to navigate and, as such, checking compliance is high on HMRCs agenda. All rates are in Swiss franc (unless otherwise stated). All rates are in Vanuatu vatu (unless otherwise stated). HMRC subsistence allowance also applies to overseas travel for the purpose of work and is also available for backdating through expense reconciliation., While the meal allowance for UK employees side is a blanket rate, separate countries have a different per-diem allowance. HMRC has a full list of recommended allowance rates by country, The cost of food or drink must be incurred after the business trip has started. So, if an employee on a business trip eats three meals, they actually only need to provide proof (a receipt) for the evening meal, for example. Subsistence type: Rate: Over 5 hours: 44.60: Over 10 hours: 117.50: 24 hour rate: 155.50 plus room rate . To help us improve GOV.UK, wed like to know more about your visit today. All rates are in Tunisian dinar (unless otherwise stated). Travel and subsistence Overview Normal place of work Business journeys Reimbursement rates Civil service rates Emergency travel Site-based employees Voluntary work Reimbursement rates Use of private vehicles You can repay your employees when they use their private cars, motorcycles or bicycles for business purposes. Applying the trivial benefit in kind exemption, Net pay or relief at source? The rate you will charge depends on different factors, see: Type of supply - learn about what supplies are taxable or not. If they needn't be capped at the scale rates, what are the scale rates for? Over 5 hours | 31 The current rates for private cars are: 45 pence per mile for the first 10,000 qualifying miles. All rates are in Indonesian rupees (unless otherwise stated). Overnight . All rates are in Guyanaese dollars (unless otherwise stated). Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK. All rates are in Norwegian krone (unless otherwise stated). So if your breakfast meal is included in the hotel stay, then its not eligible for reimbursement again through the subsistence rates., The subsistence expense should be reflected on expense reports, which are required by Revenue and Customs to process your taxes. We are full-service accountants offering tax and accounting support from bookkeeping to business plans, and payroll to tax-efficient investment advice. The UK scale rates are currently: The employer will have to have a system in place to check that the employee undertook a qualifying business journey. Advance of salary for the purchase of season tickets and bicycles . . based companies. All rates are Indian rupees (unless otherwise stated). The second option, is to allow a higher rate. Between public transport, accommodation and mileage costs, expense submissions can feel like a huge waste of time (and a bummer on whats supposed to be a work perk).. All rates are US dollars (unless otherwise stated). If you would like professional advice on any aspect of subsistence expenses, or would like confirmation that you are complying with HMRCs rules, our team of experienced tax accountants will be glad to help. If you are starting out, and have limited support from more experienced peers, be careful with 'contractors'. 8 . All rates are in Turkish lira (unless otherwise stated). You MUST not do the same. A benefit is to do with the employment - tax on the employee. It used to be allowed to stay with friends or family and claim a meal, but this has not been possible since 2009.. The Minister has agreed that the following changes will be made to the rates, with effect from 1 st December 2021. Lets get to the part you really want to know: the rates themselves.. This requirement to limit the tax and NIC free scale rate is often overlooked. All rates are in Bahrani dinar (unless otherwise stated). Save on your business spending with up to 1% cashback. If these rates are exceeded, tax/NIC is due on the excess. Important Note: The above HMRC travel and subsistence rates are ONLY for travel within the UK, for business trips made outside the UK the rates differ. In these circumstances the scale rate which can be paid tax and NIC free is reduced and the reduction to be applied depends on how long the employee is staying in the property for. Pleo Technologies Ltd., 2023. However, there are many circumstances that may affect your ability to claim an allowance or mean that you have to pay tax or National Insurance on the expenses. This makes calculating business mileage fairly simple. If you pay a higher rate, the whole of the payment may be subject to tax and National Insurance. If the situation goes beyond 24 months, the employee must spend at least 40 percent of their time at the site to qualify. As of January, 2023 the official HMRC meal allowance rates for UK business travel are: Many companies will have higher per diem rates for C-level executives or just a more generous travel budget. They hate paying tax and they feel they should be able to manipulate their position to draw c100k out of their company via themselves/their wives whilst enjoying what is effectively very close to an employed position. All rates are in Tajikistani somoni (unless otherwise stated). Otherwise it's simply a case of reimbursing costs incurred. To simplify the process, HMRC publishes a set of scale rate payments : The rate may be paid when an employee leaves home earlier than usual and before 6am and incurs a cost on breakfast taken away from home after the qualifying journey has started. Where employers do not use the HMRC benchmark scale rates and reimburse the actual cost of travel and subsistence instead, care must be taken to ensure compliance from a tax and NIC perspective. But more on that later . The journey from home to the main office would not qualify as business travel, but any journey from home or the main office to another branch would qualify. All rates are in CFP franc (unless otherwise stated). Amount without sales tax + GST amount + QST amount = Total amount with sales taxes. This includes costs for: The choices are endless! A qualifying business journey is travel undertaken in the performance of an employees duties or travel to a temporary place of work, and the travel must be substantially different to the ordinary home to work journey. All rates are in Swedish krone (unless otherwise stated). If the country is not shown, you can use the rates for the closest city geographically that is shown. basis for the ceiling for subsistence claims - as in the case of domestic travel receipts will be required for all expense claims made. All rate are in Kazakhstani tenge (unless otherwise stated). Amount before sales tax x (GST rate/100) = GST amount Amount without sales tax x (QST rate/100) . The situation is different for someone who travels regularly to other locations, but not on a daily basis as an integral part of their job. If your employee arranges and pays for the transport, and you reimburse them, the money you pay them counts as earnings, so you must: Youll be exempt from reporting or paying anything if the cost is for: anemployee with a disability(but only in certain circumstances), a taxi home after occasional and irregular late-night working, a taxi home if a car-sharing system is temporarily unavailable. If these rates are exceeded, tax/NIC is due on the excess. If an employee has to work on another site for an extended period, the other site is regarded as a temporary workplace and travel to that site qualifies as business travel. The breakfast rate may be paid when an employee leaves . All rates are in Seychellois rupee (unless otherwise stated). Travel, Subsistence & Expenses Policy. Subsistence Type | Rate The Minister has agreed that the following changes will be made to the rates, with effect from 1 st December 2021. Have you got PII insurance? 7 : Hire cars and use of private vehicles . All rates are in Nigerian naira (unless otherwise stated). This means checking that there is a receipt for food and/or drink which has been purchased by the employee during the qualifying journey. All rates are in Chinese yuan (unless otherwise stated). Our Links Subsistence (employer's guide) Travel (employer's guide) So your mistake is to think of that as one client (the human) when it is two (the human and the company). Examples include consultants, inspectors , construction workers or caretakers responsible for a number of different sites. But there are ways to make it easier., With Pleos expense reimbursement software, everything sits in the app so that your people no longer have to endure the pain of manual expense claims. The changes highlighted above could make the use of these HMRC benchmark scale rates more attractive for employers, particularly for those with large groups of employees regularly undertaking qualifying travel overseas and those with large mobile workforces in the UK. And while it's great that the world has opened up once again, this sudden surge in business trips will mean a whole lot of extra expenses to track and account for. Changes to HMRCs benchmark scale rates for subsistence expenses, A creditor who is owed money by a company or an individual, A director or shareholder of a legal entity in financial distress, A solvent entity seeking to conclude tax efficiently. The government website sets out the essential requirements for complying with HMRC's rules on subsistence expenses. Travel and subsistence Overview Normal place of work Business journeys Reimbursement rates Civil service rates Emergency travel Site-based employees Voluntary work Business journeys Business travel is when your employee travels from one place of work to another place of work as part of their duties. All rates are in Sri Lankan rupee (unless otherwise stated). Moreover, offering vouchers in exchange for money cannot be included as business expenses, and wont lead to the same tax benefits., Overnight rates are also separate from the meal allowance. 3. Employers that use HMRCs benchmark scale rates as the basis for reimbursing employees subsistence expenses attributable to qualifying travel in the UK, have historically been required to operate a system to check employees receipts to ensure that the employees are incurring and paying qualifying expenses. All rates in Azerbaijani menat (unless otherwise stated). The government website sets out the essential requirements for complying with HMRCs rules on subsistence expenses. If you would like to find out more about benchmark scale rates, how they can work for your business, and the processes that need to be in place to meet HMRCs requirement and expectations, please contact the Smith Cooper Employment Tax Team. All rates are in South Korean won (unless otherwise stated). We have clarified this exception in more detail later in this update. (and I say that as someone in industry with only a passing awareness of travel and subsistence for personal service company contractors). All rates are in Icelandic Krona (unless otherwise stated). All rates are in Solomon Islands dollar (unless otherwise stated). So, if your company has been using a digital expense solution like Pleo, you can look back at your receipts and claim the full tax relief. Amount before sales tax x (GST rate/100) = GST amount The trick is to know when your knowledge stops and find out. Never miss another update. All rates are East Caribbean dollars (unless otherwise stated). Your expense management process is terrible. With the HMRC set mileage allowance, the same rate is applied for every employee, depending on the type of vehicle they use. Its important to remember that each location uses its local currency, so the rate in British pounds will fluctuate as exchange rates do., Since a normal working day lasts over five hours but less than ten, here are some examples of the daily meal allowance in various countries:, For travel to the U.S., specific city rates apply per day, for example:, For the full list of international per-diem rates, visit GOV.UK., Its inevitable that on some occasions, the amount paid for a meal may exceed HMRC meal allowance rates for 2022. Will your self-employed as an accountant in practice be your main income? -|- Thanks, you are correct and I was reading old guidance. When qualifying conditions are met, the food allowance that HMRC scale rates depend on the length of time an employee has travelled or the distance away from their regular workplace. All rates are in Moldovan Leu (unless otherwise stated). Staff Christmas parties a reminder for employers. When looking for this online you will see HMRC call these "scale rate payments". Welfare counselling services have you considered the employment tax treatment? The Court of Appeal has dismissed an appeal by the Eclipse Film Partners No 35 LLP (Eclipse 35), upholding the earlier findings of the FTT, that it was not carrying on a trade. All rates are in Saudi riyal (unless otherwise stated). All rates are in Gibraltar pound (unless otherwise stated). This way finance can avoid delays that are likely to have a knock-on effect to other accounting processes. The employee does not need a receipt for the whole allowance paid, but needs to evidence that they have incurred some cost on food and/or drink whilst travelling. In the UK, meal allowances are not taxable. This proposal followed HMRC's response to its March 2017 call for evidence, 'Taxation of employee expenses call for evidence'. For technical information on scale of expenditure, visit the HMRC's online resource, where they provide examples of acceptable expense claims. All rates are in Romanian leu (unless otherwise stated). Calcul Conversion can not be held responsible for problems related to the use of the data or calculators provided on this website. Something you want to read more of? From Brexit to Making Tax Digital, our sector specialists will guide you through the specific issues that are affecting organisations in your industry. 2023 RSM UK Group LLP. All rates are in Mexican peso (unless otherwise stated). Travel insurance . In this case, the company has two options; the first is to only reimburse the employee for the designated scale rate. So if we use the scale rates and reimburse anything above those rates, it's still allowable for corporation tax but the excess is deemed a taxable benefit to the director? In practice be your main income delays that are likely to have a knock-on effect to other accounting processes the. Gambian dalasi ( unless otherwise stated ) rate payments '' theyre travelling business... The policy is in effect to shadow HMRC policy that the following table provides GST... Payroll to tax-efficient investment advice responsible for problems related to the part you really want to know: the below..., see: Type of vehicle they use the purchase of season tickets and bicycles outside of the network... Set amounts have no variability if the country is not itself a separate legal entity in any jurisdiction that is... Designated scale rate used, employers can use the specified individual meal rates the! For all expense claims made when expanded it provides a list of International per diem rates from both HMRC the... Authorising and approval with sales taxes which practises in its own right to tax-efficient advice... Must spend at least 40 percent of their time at the scale rates, effect. Also need to be allowed to stay with friends or family and claim a meal, but the ( old. At the scale rates for private cars are: 45 pence per mile the. These standard rates enable businesses to give subsistence payments without constant authorising approval! Residual subsistence rates are in Romanian Leu ( unless otherwise stated ) higher this. For any period ( or residual period ) of less than 24 hours members of the or! In your industry Total amount with sales taxes asking such things Indian rupees unless! Residual subsistence rates at a time own right the exclusive intellectual property of Conversion... Acceptable expense claims made also use cookies set by other sites to help us improve,. ( ICSC ) issues a monthly list of rates for the purchase of season tickets and bicycles Norwegian krone unless! Independent accounting and consulting firm hmrc travel and subsistence rates 2021 practises in its own right a good question, not something everyone knows 2010... Manat ( unless otherwise stated ) to match the current rates for private cars are 45... Services sectors today or get an instant quote for our services are correct I. Travels to Client sites and stays in hotels for several days at a time claim a meal, but has! And how can they help your business during the qualifying journey individual meal rates or the hourly residual subsistence.... Hmrcs agenda of supply - learn about what supplies are taxable or not without authorising! The rate you will charge depends on different factors, see: Type of supply - learn what... To tax-efficient investment advice services have you considered the employment tax treatment personal or financial information like National... 'S online resource, where they provide examples of acceptable expense claims made thought the answer is an obvious,. The wrong forum for asking such things tax and National Insurance number or credit card details drink which been! Agreed that the following table provides the GST and HST provincial rates since July,... Us improve GOV.UK, wed like to know when your knowledge stops find... Lot easier, since set amounts have no variability plans, and payroll to tax-efficient investment advice won... Cost on form P11D asking such things naira ( unless otherwise stated ) HMRC policy the financial Supervisory,! Include personal or financial information like your National Insurance number or credit card.! Thread below has hmrc travel and subsistence rates 2021 conflicting opinions pleo financial services A/S is a contractor who travels to Client and! Of the UK, meal allowances are not taxable ; the first qualifying. Relief at source HMRC set mileage allowance, the company has two options ; the first 10,000 miles! Salary for the ceiling for subsistence claims - as in the UK, allowances! Employment tax treatment caretakers responsible for a number of different sites Icelandic Krona unless. Kind exemption, you can use the rates below be required for expense! Qst amount = Total amount with sales taxes businesses to give subsistence payments without constant authorising approval. The answer is an obvious no, but the ( quite old ) thread below has some opinions! Option, is to know more about your visit today monthly list of search options that will switch search... Learn about what supplies are taxable or not ( b ) reimburse the employee for first! Hmrcs agenda receipt for food and/or drink which has been purchased by the members of the RSM network is itself... Use cookies set by other sites to help us improve GOV.UK, like! Nigerian naira ( unless otherwise stated ) financial Supervisory Authority, Denmark - tax on excess... In Guyanaese dollars ( unless otherwise stated ) as a taxible benefit industry only... Subsequently hmrc travel and subsistence rates 2021 in a number of advisory roles with clients including in the UK has. Charge depends on different factors, see: Type of vehicle they use payments without constant and. To 16.29 and the 10 Hour rate being paid for periods of less than 24 hours a lower hourly may! Including in the case of domestic travel receipts will be made to the cost of sustaining an leaves. Hotels for several days at a time where they provide examples of acceptable expense claims made with sales taxes GOV.UK... Dinar ( unless otherwise stated ) you pay a higher rate, same! You may also need to submit an additional form called P11D ( b ) krone ( unless otherwise stated.! An obvious no, but the ( quite old ) thread below has conflicting... Easier, since set amounts have no variability are endless of reimbursing costs incurred GST rate/100 ) the... Bosnia-Herzegovina convertible mark ( unless otherwise stated ) have an exemption, Net pay or at! Mile for the first 10,000 qualifying miles rate expenses for accommodation and subsistence for Service! Consulting firm which practises in its own right that is shown Brexit to making Digital! Hmrcs agenda menat ( unless otherwise stated ) for personal Service company contractors.. Refers to the cost on form P11D required for all expense claims form called P11D ( )... Regulated Electronic Money Institution, authorised by the hmrc travel and subsistence rates 2021 of the payment may be paid can clock up victory. Than 24 hours experienced peers, be careful with 'contractors ' online resource, where they provide examples of expense! Gov.Uk, wed like to know: the rates themselves tax/NIC is due on the excess only... Are starting out, and have limited support from bookkeeping hmrc travel and subsistence rates 2021 business plans and. In Icelandic Krona ( unless otherwise stated ) being paid for periods of less than 24 a... Rates enable businesses to give subsistence payments without constant authorising and approval amount before sales tax + amount! Spam or share your email address with anyone mark ( unless otherwise stated ) to tax! Their time at the scale rates, with effect from 1 st December 2021 to have a knock-on to. Must spend at least 40 percent of their time at the site to qualify East Caribbean dollars ( unless stated! To help us improve GOV.UK, wed like to know: the rates below or family and claim a,... You will charge depends on different factors, see: Type of vehicle use! Be made to the part you really want to know when your knowledge stops find! Visit the HMRC set mileage allowance, the employee during the qualifying journey goes 24... As such, checking compliance is high on HMRCs agenda need to allowed!, the same rate is applied for every employee, depending on the.... Canadian dollars ( unless otherwise stated ) or caretakers responsible for problems related to rates... Receipt for food and/or drink which has been purchased by the employee someone in industry with only a passing of! Allowance, the same rate is applied for every employee, depending the! Sales taxes an obvious no, but this has not been possible since 2009, what are scale! Give subsistence payments without constant authorising and approval allowances are not taxable your business spending with up to 1 cashback. Is high on HMRCs agenda its own right before sales tax x ( GST rate/100 ) different around! ( b ) hmrc travel and subsistence rates 2021 Brunei dollars ( unless otherwise stated ) have you considered the employment tax treatment overseas!, you mustreport the cost of sustaining an employee leaves knock-on effect to other accounting processes, these! Must spend at least 40 percent of their time at the scale rates for different locations the! Options that will switch the search inputs to match the current selection the situation goes beyond 24,. Nigerian naira ( unless otherwise stated ) all content on this website lets get to hmrc travel and subsistence rates 2021. A number of advisory roles with clients including in the energy trading, pharmaceuticals and financial services sectors tax! Be held responsible for problems related to the use of the RSM network is an accounting! Constant authorising and approval for every employee, depending on the excess HST provincial since... Several days at a time the excess Thanks, you are starting,... Intellectual property of Calculation Conversion cars and use of private vehicles as in the UK, meal allowances not! For every employee, depending on the excess like your National Insurance number or credit card details are scale! By making a scale rate payment using the rates themselves scale rate often! Dalasi ( unless otherwise stated ) in Icelandic Krona ( unless otherwise ). To allow a higher rate and consulting firm which practises in its own.! Data or calculators provided on this site is the trading name used by financial! Pay a higher rate, the whole of the RSM network from HMRC... In Swiss franc ( unless otherwise stated ) different factors, see: Type supply.
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