SALF608 - Claims, Elections and Notices: Record Keeping Requirement


Claimants are required to keep the records on which a claim is based

paras 2A(1), (2) & (3), Schedule 1A

6.30A claimant is required to keep and preserve the records needed to make a correct and complete claim. Any such records must be kept until the later of
  • the date on which a formal enquiry into the claim is treated as complete
  • the date on which it becomes impossible for any such enquiry to be opened.

Penalty for failure to keep or preserve records

para 2A(4) Schedule 1A

6.31A penalty of up to £3,000 may be charged for each failure to keep or preserve adequate records in support of a claim.