Notice

VAT Notice 700/21: keeping VAT records

• From: HM Revenue & Customs
• Part of: VAT Notices: alphabetical order, VAT Notices: numerical order, VAT, and Tax agent and adviser guidance
• Published: 26 September 2013
• Last updated: 19 April 2016, see all updates

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

Documents

VAT Notice 700/21: keeping VAT records

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Details

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.

Document information

Published: 26 September 2013

Updated: 19 April 2016

+ full page history

1. 19 April 2016 Amendment to paragraph 3.3 to 1 January to 31 March.
2. 22 June 2015 Additional paragraph added to section 2.2.
3. 26 September 2013 First published.

From: HM Revenue & Customs

Part of: VAT Notices: alphabetical order VAT Notices: numerical order VAT Tax agent and adviser guidance