HMRC has issued guidance on record-keeping in light of the requirements under Finance Act 2008, Schedule 37
The guidance includes quick, basic guides and more detailed guidance in the following areas:
- individuals and directors
- self-employment
- partners and partnerships
- capital gains tax
- corporation tax
- VAT.
HMRC has also produced a guide for record-keeping by trustees.
For more information, visit the 'Related links' section on this page.
