removed duplicate content following diagram removal

hmrc · Nov 8, 2018 · 9e8daff · 9e8daff
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diff --git a/source/documentation/close-down.html.md b/source/documentation/close-down.html.md
@@ -4,14 +4,14 @@ weight: 5
 
 # Close down
 
-Agent client relationships can end or agents can go out of business.
+**Agent** client relationships can end or agents can go out of business.
 
 1. [Agent unsubscribes a client from VAT (MTD)](#unsubscribe-a-client-from-vat-mtd)
 2. [Client or agent ends relationship](#client-or-agent-ends-relationship)
 3. [Agent changes details](#change-details)
 
 
-Businesses can unsubscribe from VAT MTD.
+**Businesses** can unsubscribe from VAT MTD.
 
 1. [Business unsubscribes from VAT (MTD)](#unsubscribe-a-client-from-vat-mtd)
 

diff --git a/source/documentation/obligations.html.md b/source/documentation/obligations.html.md
@@ -6,20 +6,13 @@ weight: 3
 
 **Agents** who have set up their clients for VAT (MTD) can submit their clients' VAT returns.
 
-1. [Agent receives client's obligations and submits a VAT return](#receive-obligations-and-submit-a-vat-return)
-2. [Agent amends client's VAT return](#amend-a-vat-return)
-3. [Agent pays client's VAT bill or receives a repayment](#pay-vat-or-get-a-repayment)
-4. [Agent notifies client’s change of circumstances](#notify-a-change-of-circumstances)
-5. [Client views their future obligations and previous returns in their Business Tax Account (BTA)](#view-future-obligations-and-previous-returns)
-
-
 **Businesses** set up for VAT (MTD) can submit VAT returns.
 
-1. [Business receives obligations and submits VAT return](#receive-obligations-and-submit-a-vat-return)
-2. [Business amends a VAT return](#amend-a-vat-return)
-3. [Business pays a VAT bill or receives a repayment](#pay-vat-or-get-a-repayment)
-4. [Business notifies a change of circumstances](#notify-a-change-of-circumstances)
-5. [Business views future obligations and previous returns in its Business Tax Account (BTA)](#view-future-obligations-and-previous-returns)
+1. [Receive obligations and submit a VAT return](#receive-obligations-and-submit-a-vat-return)
+2. [Amend a VAT return](#amend-a-vat-return)
+3. [Pay VAT or get a repayment](#pay-vat-or-get-a-repayment)
+4. [Notify a change of circumstances](#notify-a-change-of-circumstances)
+5. [View future obligations and previous returns](#view-future-obligations-and-previous-returns)
 
 ## Receive obligations and submit a VAT return
 

diff --git a/source/documentation/penalties.html.md b/source/documentation/penalties.html.md
@@ -4,15 +4,13 @@ weight: 4
 
 # Penalties and appeals
 
-Agents can also represent their clients during penalty and interest payments as well as appeals.
+**Agents** can also represent their clients during penalty and interest payments as well as appeals.
 
-1. [Client pays penalties and interest](#pay-penalties-and-interest)
-2. [Agent appeals](#appeals)
+**Businesses** can pay penalties and interest - or appeal.
 
-Businesses can pay penalties and interest - or appeal.
+1. [Pay penalties and interest](#pay-penalties-and-interest)
+2. [Appeals](#appeals)
 
-1. [Business pays penalties and interest](#pay-penalties-and-interest)
-2. [Business appeals](#appeals)
 
 ## Pay penalties and interest