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HMRC internal manual

Compliance Handbook

Record Keeping: How records may be preserved: Conditions and exceptions

CH13100 sets out the general rules for preserving records.

HMRC can set out in writing conditions and exceptions to the general rules for preserving records in CH13100.

For example, conditions appear in our Notices such as Notice 700 The VAT Guide, Notice 700/21 Keeping VAT Records, Notice 206 Revenue Traders’ Records and the special scheme notices, see CH12400.

We have not specified conditions and exceptions for income tax, capital gains tax, corporation tax, direct taxes claims not included in a return, insurance premium tax, stamp duty land tax, aggregates levy, climate change levy, landfill tax and bank payroll tax as yet.

TMA70/S12B

TMA70/SCH1A/PARA2A

FA98/SCH18/PARA22

VATA94/SCH11/PARA6

FA10/SCH1/PARA34

CEMA79/S118A