CH11500 - Record Keeping: What records must be kept: Direct taxes claims not included in a return

A person, see CH10400, who wishes to make a claim must keep all the records they need to make a correct and complete claim. We do not specify in detail the type of record they must keep.

We can charge a penalty if a person fails to keep or retain records, see EM4650.

For details of how records may be preserved, see CH13000.

For details of how long records must be retained for, see CH14000.

Records not required to be kept

From 1 April 2009 HMRC can make regulations that may

• specify the records and supporting documents that must be kept
• specify the records and supporting documents that need not be kept
• make different provisions for different cases, and
• specify records by way of a notice.

TMA70/SCH1A/PARA2A