PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 2F1... DUTIES TO KEEP AND PRESERVE RECORDS
I138F2Duty to keep and preserve records: cases where a tax return is required
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A person who is required to make a tax return must—
a
keep any records that may be needed to enable the person to F4demonstrate that the tax return is correct and complete, and
F5b
preserve any records that may be needed for that purpose.
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The records must be preserved until the end of the later of the relevant F6date and the F6date on which—
a
an enquiry into the tax return is completed (see section 50), or
b
if there is no enquiry, F7the enquiry period ends (see section 43(1A)).
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The ““relevant date”” is the sixth anniversary of whichever is the later of—
a
the filing date, and
b
if the return has been made and subsequently amended under section 41, the date on which notice of amendment is given under that section.
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But if WRA specifies an earlier date under this subsection, the “"relevant date”” means the date specified.
4
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In this Chapter, “"records”” includes supporting documents (for example, accounts, books, deeds, contracts, vouchers and receipts).
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Word in Pt. 3 Ch. 2 heading omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 4; S.I. 2018/34, art. 3