– see also Documents; Invoices

Access orders for recorded information

Cases

Costs

Generally

Suspicion

Accounting for VAT

Agricultural flat-rate scheme

Auctioneers

Bad debt relief

– see also Bad debt relief

Bank payroll tax

Breach of regulations, penalty

Breach of regulatory provisions, production of documents at registered address

Breach of requirement imposed by direction, penalty

Breaches of regulatory provisions, penalty

Assessment of amount due

Assessment time limit and supplementary assessments

Generally

Business record checks programme

Business records checks

Capital goods scheme

Cash accounting scheme

Charitable payroll deduction schemes

Child trust funds

Claims

Claims not included in return, keeping and preserving

Claims, for the purposes of

Class 1 contributions

Deductions working sheet (P11)

Disclosure of tax avoidance schemes (DOTAS)

Elections to transfer liability

Generally

Monthly or weekly

Promoters of avoidance schemes

Combined heat and power outputs record

Commissioners, required by

Companies

Duty to keep

Generally

Where and how long records to be kept

Company returns

Computerised

Compliance checks

Generally

Penalty for failure relating to

Computerised, production of

Construction industry scheme

Corporation tax self-assessment

Corporation tax, penalties

Councillors' allowances

Data-gathering powers: data-holder's statutory records

Duty to keep

Companies

Generally

Intrastat system

Duty to keep, imposition by directions

Appeals

Breach of requirements, penalties

Generally

Earnings

Electronic communications

Electronically-supplied services, special accounting scheme

Commissioners' power to request production of records

Generally

Obligation to keep and produce records

Enquiries

– see Enquiries

Evidence

Farmers' flat-rate scheme

Fiscal warehousing

Flat-rate scheme calculation

Free zones

Generally

HMRC's power to require certain records

Holiday for new businesses

Income support

Income tax, penalties

Individual savings accounts (ISAs)

Information required

Insolvency

Inspection, certificate of employer's liability following

Insurance companies overseas life assurance business

Insurance companies overseas life assurance business tax credit

Insured persons

Insurer's duties

Interest paid by deposit-takers and building societies

Investment gold scheme

Generally

Mitigation of penalty

Penalty for non-compliance

Retention

Terminal market supplies

Invoices

– see Invoices

Keeping

Keeping and preserving

Landfill tax, in respect of

Local authorities and similar bodies

Accounting periods

Cash income

Cheque requisitions

Construction payments

Credit notes

Debtors' accounts

Generally

Impact of time limits

Ledger accounts

Payments to creditors

Petty cash payments, imprest accounts and staff expenses

Unjust enrichment

Unregistered bodies

Maintenance and preservation

Business records

Electronic storage of invoices

Generally

Long-term matters

Storage outside the UK

Manufactured overseas dividends

Microfilm or microfiche

MTIC fraud

Appeal against direction

Assisting identification of VAT at risk

Direction to specified business

Preservation, six year limit

National Insurance contributions

Class 1

Class 1A

Class 1B

Class 2

Class 3

Class 4

Non-preservation, penalties

Non-residents income from land

Notice 700 and binding force of law

Notices requiring production, penalty for failure to comply

Obligation to keep

Obligations

Obligations to keep

Obligations, new record-keeping requirement

Offences and penalties

Breach of regulations

Breach of requirement imposed by direction

Failure relating to computer records

Non-preservation of records

Power of arrest

PAYE

– see also PAYE

Direct collection

Inspection of

Inspection of certificate following

Penalties

Pension schemes

Power to take samples

Preservation

Discharged

Generally

Information

Transfer of business as a going concern

Public notice

Purchased life annuities

Reconciliation

Generally

Holding copies on VAT file

Record keeping

Generally

Register of goods dispatched or transported

Sufficient detail to enable identification of goods dispatched

Record-keeping

Flat-rate scheme

Generally

HMRC information provided

Money Laundering Regulations

Second-hand goods scheme

Regulation requiring maintenance/production of, commissioners' powers

Reimbursement arrangements

Reserve forces' pay

Retention

De-registration

Example

Generally

Money laundering

Option to tax

Pre-transfer of business as going concern

Retention period

Returns

– see also Returns

Generally

Rounding of amounts, principles of fiscal neutrality and proportionality

Saving Gateway accounts

Second-hand goods scheme

Adequacy, commissioners' discretion

Margin scheme, commissioners' discretion

Margin scheme, commissioners' refusal to recognise records as sufficient

Self-assessment

Self-assessment returns

Solicitors

Stamp duty land tax

Supplementary declarations

Tax credit claims

Incorrect evidencing, penalties

Transfer of business as going concern

Generally

Retention

Transfer pricing

Unification of legislation

Value added tax

Flat-rate scheme

Generally

Importance

Penalties

Requirements

VAT account

– see also VAT account

Generally

VAT Guide (Notice 700)

Venture capital trusts

Warehoused goods

Generally

Occupier

Preservation

Production

Proprietor