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HMRC internal manual

Compliance Handbook

Record Keeping: General rules

Although not particularly detailed, there are some specific rules for record keeping that apply to

  • income tax
  • capital gains tax
  • corporation tax
  • direct taxes claims not included in a return
  • VAT
  • insurance premium tax
  • stamp duty land tax
  • aggregates levy
  • climate change levy
  • landfill tax
  • bank payroll tax
  • excise duties.

These rules cover, for each tax

  • what records must be kept, see CH11000 
  • how records may be preserved, see CH13000 
  • how long they must be retained, see CH14000.