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PIQB/SFS Question

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Hopefully this is a quick question.

In the PIQB booklet for income and outgoings, is this used as the basis for setting up an IPA? (I will be liable for one).

Or do they send you the Standard Financial Statement to complete?

I'm sorry if this is a totally stupid question  but I am unsure if an SFS is used for an IPA or not due to conflicting information I have been given and found.

I am so utterly confused by this so please help if you can.

Thanks.

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