diff --git a/source/documentation/close-down.html.md b/source/documentation/close-down.html.md
index 21e9685..449afe5 100755
--- 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
index f5057c0..e0340b6 100755
--- 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
index 873099d..3aa9f9f 100755
--- 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