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VATREC3020 | Preserving records: Determining the 6 year period - contents

From HM Revenue & Customs · VAT Traders’ Records Manual

You should be guided by the information in the following subparagraphs as the rules vary depending on the situation.

Contents4 entries

  1. VATREC3021Preserving records: Determining the 6 year period - Documents which record individual events
  2. VATREC3022Preserving records: Determining the 6 year period - Documents which record a summary
  3. VATREC3023Preserving records: Determining the 6 year period - Documents which record a series of events
  4. VATREC3024Preserving records: Determining the 6 year period - Preservation of parts of records