VAT - Retention schedule

Description

This service includes the following functions:

  • partial exemption
  • vat returns
Retention period
Asset reference Function Description Retention period Statutory provisions
Asset reference: FI.12.1 Function: VAT - partial exemption Description: Partial exemption Retention period: Current year plus six years Statutory provisions:
  • HMRC - Compliance Handbook Manual CH15400
  • Customs and Excise Management Act 1979
  • VAT Guide – C & E Notice 700/21
  • The Value Added Tax Act 1994 (Sch, 11, para 6)
Asset reference: FI.12.2 Function: VAT - returns Description: VAT returns Retention period: Last action plus ten years Statutory provisions:
  • HMRC - Compliance Handbook Manual CH15400
  • Customs and Excise Management Act 1979
  • VAT Guide – C & E Notice 700/21
  • The Value Added Tax Act 1994 (Sch, 11, para 6)

 

Reference number
FI.12