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
- Partners and Partnerships
- Capital Gains Tax
- Corporation Tax, and
For a link to the guidance, please click here.
HMRC have also produced a guide for record-keeping by trustees and for details, please click here.