SACM4005 | Records and Information: What to Keep and For How Long

TMA70/S12B

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TMA70/Sch.1A/Para.2A

The rules relating to claims are similar to those relating to the completion of tax returns.

The customer must keep those records that enable him to file a correct and complete return or to make a correct and complete claim. These records could include any information or documentation received by the customer as well as any information or documentation prepared by him.

The legislation states that the records are to be “preserved until the end of the “relevant day”.

For details of what is the “relevant day” see

• SACM4010 where the claim is made in a return, and

• SACM4015 where the claim is made outside a return.