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HMRC internal manual

Compliance Handbook

From:
HM Revenue & Customs
Published:
11 March 2016
Updated:
17 April 2018, see all updates

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  1. Contents
  2. CH10000
  3. CH14000

Record Keeping: How long must records be retained for: contents

  1. CH14100
    General
  2. CH14200
    Avoidance
  3. CH14500
    Income tax and capital gains tax: contents
  4. CH14600
    Corporation tax
  5. CH14650
    Capital gains or losses
  6. CH14700
    PAYE and Construction Industry Scheme
  7. CH14800
    Shorter retention periods
  8. CH14900
    Direct taxes claims not included in a return
  9. CH14930
    Insurance premium tax
  10. CH14940
    Stamp duty land tax
  11. CH14950
    Aggregates levy, climate change levy and landfill tax
  12. CH14990
    Excise duties
  13. CH15000
    VAT: contents
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