CH10300 - Record Keeping: General rules
Although not particularly detailed, there are some specific rules for record keeping that apply to
- income tax
- capital gains tax
- corporation tax
- direct taxes claims not included in a return
- VAT
- insurance premium tax
- stamp duty land tax
- aggregates levy
- climate change levy
- landfill tax
- bank payroll tax
- excise duties.
These rules cover, for each tax