Our record keeping requirements are set out in law. General principles are laid down in Acts of Parliament and the details are set out in regulations and Notices. Follow the links below to see the law covering the various taxes.

Income tax (excluding PAYE) and capital gains tax

General – TMA70/S12B.

Detail – No regulations or public notices made yet

For further details see CH11200.

Income tax – PAYE

General – Regulations made under ITEPA 2003 – SI2003/2682 Income Tax (Pay As You Earn) Regulations 2003.

Detail – No other regulations or public notices made yet.

For further details see CH14700.

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