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.

These rules cover

  • what records must be kept, see CH11000
  • how records may be preserved, see CH13000
  • how long they must be retained, see CH14000.