CH14000 - Record Keeping: How long must records be retained for: Contents


CH14100 General
CH14200 Avoidance
CH14500+ Income tax and capital gains tax
CH14600 Corporation tax
CH14650 Capital gains or losses
CH14700 PAYE and Construction Industry Scheme
CH14800 Shorter retention periods
CH14900 Direct taxes claims not included in a return
CH14930 Insurance premium tax
CH14940 Stamp duty land tax
CH14950 Aggregates levy, climate change levy and landfill tax
CH14980 Bank payroll tax
CH14990 Excise duties
CH15000+ VAT