- Description
-
This service includes the following functions:
- business rates
- council tax
- vat
- partial exemption
- opt to tax
- ir35
- cis
- HMRC correspondence
- Retention period
-
Asset reference Function Description Retention period Statutory provisions FI.10.1 Taxation - business rates
- council tax
- vat
- partial exemption
- ir35
- cis
Last action plus 10 years - Customs and Excise Management Act 1979.
- VAT Guide – C & E Notice 700/21
- Taxes Management Act 1970 s.34
FI.10.2 Taxation - opt to tax Opt to tax Last action plus 20 years then review - VATA 1994, Sch 10, para 20
FI.10.3 Taxation - HMRC correspondence HMRC correspondence Permanent - HMRC - Compliance Handbook
- Reference number
- FI.10