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HMRC internal manual

Company Taxation Manual

Investment trusts: interest distributions: duty to keep and preserve records

Under regulation 23 SI2009/2034 an investment trust, prospective investment trust or a company that failed to gain either status as described in CTM47535 will have a duty to keep and preserve the following records:

  • any books, records or documents that support the information issued in the tax voucher to their shareholders
  • copies of declarations referred to in CTM47560, and
  • books, records or other documents in relation to interest distributions issued to shareholders.

All the records listed above must be preserved for a period of 6 years (from the end of the tax year in which the interest distribution was made) and can be preserved in any form and by any means.