How to do a compliance check: records: reviewing records: recording what you have seen
You must record what business and private records you see during the course of a compliance check, with details of the tests you applied to them and what you discovered.
For tax specific guidance on what notes you must keep, see:
- EM2908 for IT, CGT and CT
- VSME5250 for VAT
- COG905045 for Employer Compliance.