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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Record Keeping: How records may be preserved: Original documents that must be kept

There are certain documents that must be retained in their original form, see CH13100. These are as follows.

  • Where a person receives a qualifying distribution from a company and is entitled to a tax credit, they must retain any written statement showing

    • the amount or value of the qualifying distribution, and
    • the amount of the tax credit in respect of the distribution.
  • Where a person receives a payment and an amount representing income tax has been deducted from it, they must retain any written statement showing

    • the gross amount of the payment
    • the sum deducted from it, and
    • the actual amount paid.
  • Where a person receives a payment under a construction contract, they must retain any written statement showing

    • the gross amount of the payment
    • the sum deducted from it, and
    • the actual amount paid.
  • A person must retain any record that is required to make a correct and complete claim in respect of or relating to an amount of tax

    • which has been paid under the laws of a territory outside the UK, or
    • which would have been so payable but for a relief promoting development in the overseas territory and which is provided for in the double taxation agreement with the territory.

TMA70/S12B (4)

TMA70/SCH1A/PARA3

FA98/SCH18/PARA22