CH12000 | Record Keeping: Where records must be kept: VAT: contentsFrom HM Revenue & Customs · Compliance HandbookDetailsContents4 entriesCH12100Record Keeping: What records must be kept: VAT: GeneralCH12200Record Keeping: What records must be kept: VAT: Specific records to be keptCH12300Record Keeping: What records must be kept: VAT: The VAT accountCH12400Record Keeping: What records must be kept: VAT: Special schemesPreviousNext