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HMRC internal manual

Compliance Handbook

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.