VAT Notice 700/21: keeping VAT records

This notice gives guidance on the records you must keep if you are registered for VAT.



This notice cancels and replaces Notice 700/21 (December 2007). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 26 September 2013
Last updated 19 April 2016 + show all updates
  1. Amendment to paragraph 3.3 to 1 January to 31 March.
  2. Additional paragraph added to section 2.2.
  3. First published.