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HMRC internal manual

VAT Traders’ Records Manual

The obligation to keep records: General

Under the VAT Act 1994, Schedule 11 paragraph 6(1) all taxable persons must keep such records as the Commissioners may by regulations require. The VAT Regulations 1995 set out, in broad terms, the records that are required to be kept for the purposes of accounting for VAT.

The content of the VAT account and a VAT invoice is prescribed in law.

Apart from this, a trader is not required to keep his records in any set way.