Records and accounts
Access orders for recorded information
Cases
Costs
Generally
Suspicion
Agricultural flat-rate scheme
Auctioneers
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
Councillors' allowances
Data-gathering powers: data-holder's statutory records
Digital record-keeping requirement
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
Obligation to keep and produce records
Enquiries
Evidence
Farmers' flat-rate scheme
Flat-rate scheme calculation
Free zones
Generally
HMRC's power to require certain records
Holiday for new businesses
Income support
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
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 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
Direct collection
Inspection of
Inspection of certificate following
Penalties
Penalties for failure to keep/retain
Pension schemes
Power to take samples
Preservation
Discharged
Generally
Information
Transfer of business as a going concern
Public notice
Purchased life annuities
Reconciliation
Generally
Record keeping
Generally
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
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
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
Generally
VAT Guide (Notice 700)
Venture capital trusts
Warehoused goods
Generally
Occupier
Preservation
Production
Proprietor