CH15000 – Record Keeping: How long must records be retained for: VAT: Contents


CH15100Specified retention period
CH15200Determining the 6-year period
CH15300Shorter retention periods
CH15400Minimum retention periods for manual records
CH15500Retention periods for computer records
CH15600Electronic cash register and EPOS records
CH15700Special concession for engravers, typesetters and litho plate makers
CH15800Company deregistered as a result of liquidation
CH15900Transfer of a going concern (TOGC)