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
Updated: 19 April 2016
- Amendment to paragraph 3.3 to 1 January to 31 March.
- Additional paragraph added to section 2.2.
- First published.