SolvedCH13300 | Record Keeping: How records may be preserved: Original documents that must be kept
From HM Revenue & Customs · Compliance Handbook
There are certain documents that must be retained in their original form, see CH13100. These are as follows.
Where a person receives a qualifying distribution from a company and is entitled to a tax credit, they must retain any written statement showing
the amount or value of the qualifying distribution, and
the amount of the tax credit in respect of the distribution.
Where a person receives a payment and an amount representing income tax has been deducted from it, they must retain any written statement showing
the gross amount of the payment
the sum deducted from it, and
the actual amount paid.
Where a person receives a payment under a construction contract, they must retain any written statement showing
the gross amount of the payment
the sum deducted from it, and
the actual amount paid.
A person must retain any record that is required to make a correct and complete claim in respect of or relating to an amount of tax
which has been paid under the laws of a territory outside the UK, or
which would have been so payable but for a relief promoting development in the overseas territory and which is provided for in the double taxation agreement with the territory.