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HMRC internal manual

Compliance Handbook

How to do a compliance check: records: format of records

As well as deciding what needs to be recorded, a person has flexibility about the form of records. HMRC does not wish to set overly restrictive rules about formats but, where necessary, can set conditions in writing.

See CH13000 for guidance on how records may be preserved.

CEMA79/S118A has not been amended and therefore regulations and approvals made prior to 1 April 2011 are not affected by this change. Any requirements set out in any regulations or approvals still apply, see CH214500.