CH10300 | Record Keeping: General rules

Although not particularly detailed, there are some specific rules for record keeping that apply to

• income tax

• capital gains tax

• corporation tax

• direct taxes claims not included in a return

• VAT

• insurance premium tax

• stamp duty land tax

• aggregates levy

• climate change levy

• landfill tax

• bank payroll tax

• excise duties.

These rules cover, for each tax

• what records must be kept, see CH11000

• how records may be preserved, see CH13000

• how long they must be retained, see CH14000.