SolvedCH11500 | Record Keeping: What records must be kept: Direct taxes claims not included in a return
From HM Revenue & Customs · Compliance Handbook
A person, see CH10400, who wishes to make a claim must keep all the records they need to make a correct and complete claim. We do not specify in detail the type of record they must keep.
We can charge a penalty if a person fails to keep or retain records, see EM4650.
For details of how records may be preserved, see CH13000.
For details of how long records must be retained for, see CH14000.
Records not required to be kept
From 1 April 2009 HMRC can make regulations that may
specify the records and supporting documents that must be kept
specify the records and supporting documents that need not be kept
make different provisions for different cases, and
specify records by way of a notice.
We have not made any such regulations yet for claims not included in a return.