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Official guidance
Compliance Handbook

CH14000 · Record Keeping: How long must records be retained for

  • CH14100 · General
  • CH14200 · Avoidance
  • CH14500 · Income tax and capital gains tax
  • CH14600 · Corporation tax
  • CH14650 · Capital gains or losses
  • CH14700 · PAYE and Construction Industry Scheme
  • CH14800 · Shorter retention periods
  • CH14900 · Direct taxes claims not included in a return
  • CH14930 · Insurance premium tax
  • CH14940 · Stamp duty land tax
  • CH14950 · Aggregates levy, climate change levy and landfill tax
  • CH14990 · Excise duties
  • CH15000 · VAT
  • CH14980 · Bank payroll tax
  1. Record keeping: contents
  2. Record Keeping: How long must records be retained for: contents

CH14000 | Record Keeping: How long must records be retained for: contents

From HM Revenue & Customs · Compliance Handbook

Contents14 entries

  1. CH14100Record Keeping: How long must records be retained for: General
  2. CH14200Record Keeping: How long must records be retained for: Avoidance
  3. CH14500Record Keeping: How long must records be retained for: Income tax and capital gains tax: contents
  4. CH14600Record Keeping: How long must records be retained for: Corporation tax
  5. CH14650Record Keeping: How long must records be retained for: Capital gains or losses
  6. CH14700Record Keeping: How long must records be retained for: PAYE and Construction Industry Scheme
  7. CH14800Record Keeping: How long must records be retained for: Shorter retention periods
  8. CH14900Record Keeping: How long must records be retained for: Direct taxes claims not included in a return
  9. CH14930Record Keeping: How long must records be retained for: Insurance premium tax
  10. CH14940Record Keeping: How long must records be retained for: Stamp duty land tax
  11. CH14950Record Keeping: How long must records be retained for: Aggregates levy, climate change levy and landfill tax
  12. CH14990Record Keeping: How long must records be retained for: Excise duties
  13. CH15000Record Keeping: How long must records be retained for: VAT: contents
  14. CH14980Record Keeping: How long must records be retained for: Bank payroll tax
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