Guidance from HMRC on record-keeping

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.