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HMRC internal manual

Compliance Handbook

• From: HM Revenue & Customs
• Updated: 7 September 2016, see all updates

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1. Contents
2. CH200000
3. CH210000

How to do a compliance check: records: contents

1. CH211000

   Introduction
2. CH212000

   Statutory records
3. CH213000

   Format of records
4. CH214000

   Electronic documents and records
5. CH214100

   Copying electronic documents and records and removing computers
6. CH214500

   Revenue traders' electronic documents and records
7. CH215000

   How long records should be kept
8. CH216000

   Reducing the retention period
9. CH217000

   Records kept overseas
10. CH218000

    Reviewing records
11. CH219000

    Penalties for Failure to Keep Records

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