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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
, see all updates

Record Keeping Requirements

There are statutory requirements that a person must keep and maintain business and non-business records in order to make a correct and complete return or claim even if they don’t make a return or claim every year. The person must also retain these records and supporting documents for a specified period. Detailed guidance is in the Compliance Handbook at CH10000+.