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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, and
• VAT

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. 

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