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Contents

Official guidance
VAT Traders’ Records Manual

VATREC2000 · The obligation to keep records: contents

  • VATREC2010 · The obligation to keep records: General
  • VATREC2020 · The obligation to keep records: What records must a trader keep?
  • VATREC2030 · The obligation to keep records: Are there any other rules for particular trades?
  • VATREC2040 · The obligation to keep records: The trader’s business and accounting records
  • VATREC2050 · The obligation to keep records: The VAT account
  • VATREC2060 · The obligation to keep records: The requirement to keep copies of VAT invoices issued
  1. The obligation to keep records: contents
  2. The obligation to keep records: Are there any other rules for particular trades?

VATREC2030 | The obligation to keep records: Are there any other rules for particular trades?

From HM Revenue & Customs · VAT Traders’ Records Manual

VAT Regulations 1995, regulation 31(2) allows the Commissioners to require additional records to be kept for particular trades, business activities or special schemes. Details of the additional requirements are published in the relevant notices, which then have the force of law.

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