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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Record Keeping: What records must be kept: Legislation

Our record keeping requirements are set out in law. General principles are laid down in Acts of Parliament and the details are set out in regulations and Notices. Follow the links below to see the law covering the various taxes.

Income tax (excluding PAYE) and capital gains tax
Income tax - PAYE
Construction industry scheme
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
Landfill tax
Bank payroll tax
Excise duties

Income tax (excluding PAYE) and capital gains tax

General TMA70/S12B
   
Detail No regulations or public notices made yet

For further details see CH11200.

Income tax - PAYE

General Regulations made under ITEPA 2003 - SI2003/2682 Income Tax (Pay As You Earn) Regulations 2003
   
Detail No other regulations or public notices made yet.

For further details see CH14700.

Construction industry scheme

General Regulations made under FA2004 -SI2005/2045 Income Tax (Construction Industry Scheme) Regulations 2005
   
Detail No other regulations or public notices made yet.

For further details see CH14700.

Corporation tax

General FA98/SCH18/PARA21
   
Detail No regulations or public notices made yet.

For further details see CH11200.

Note: Our interpretation of the CT record keeping legislation for transfer pricing purposes is guided by the Organisation for Economic Co-operation and Development (OECD) guidelines. The implications of these guidelines are set out in INTM433020.

Direct taxes claims not included in a return

General TMA70/SCH1A/PARA2A
   
Detail No regulations or public notices made yet.

For further details see CH11500.

VAT

General VATA94/SCH11/PARA6
   
Detail Value Added Tax Regulations 1995 SI1995/2518, regulations 31-33B.
We have already published Notices. For example, Notice 700, The VAT Guide and Notice 727 Retail Schemes. CH12400 lists some other notices that contain specific record keeping requirements. For further details see CH12000.

For further details see CH12000+.

Insurance premium tax

General FA94/Chapter 9 Part 3 & SCH6A, 7 & 7A
   
Detail Statutory instrument IPT regulations 1994 SI1994/1774
We have already published IPT Notice 1. No other regulations made yet.

For further details see CH12500.

Stamp duty land tax

General FA03/SCH10/PARA9
   
Detail No other regulations or public notices made yet.

For further details see CH12600.

Aggregates levy

General FA01/SCH7/PARA2 & 3
   
Detail Statutory instrument SI2002/761, regulations 9-11.
We have published public notices. No other regulations made yet.

For further details see CH12700.

Climate change levy Landfill tax

General FA2000/SCH6/PARA125
   
Detail Statutory instrument SI2001/838, regulations 7-9.
We have published public notices. No other regulations made yet.

For further details see CH12700.

Landfill tax

General FA96/SCH5/PARA2
   
Detail Statutory instrument SI1996/1527, regulation 16.
We have published public notices. No other regulations made yet.

For further details see CH12700.

Bank payroll tax

General FA10/SCH1/PARA34
   
Detail No regulations or public notices made yet.

For further details see CH12800.

Excise duties

General CEMA79/S118A
   
Detail No regulations or public notices made yet.

For further details see CH12900.