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The definition of SME is different in the HE-BCI Survey, the Knowledge Transfer Return and the Inland Revenue. Which version is correct?

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The definition of SME is different in the HE-BCI Survey, the Knowledge Transfer Return and the Inland Revenue. Which version is correct?

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A The definition in the HE-BCI Survey is the new European definition. Institutions should use the definition provided in the HESA guidance.

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