Helpline closed since 12 June.
HMRC reopens self-assessment helpline
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Helpline closed since 12 June.
Warning comes after Tribunal decisions.
£1.8bn scheme designed to incentivise recycling.
Demand for Scottish auditors outpacing supply, ICAS says.
Number of counter-offers increase by 51% in last 12 months.
Average loss of funds was £4,715 per person.
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