- Description
-
This service includes the following functions:
- business rates
- council tax
- VAT
- partial exemption
- opt to tax
- IR35
- CIS
- Retention period
-
Asset reference Function Description Retention period Statutory provisions FIN.10.1 Taxation - business rates
- council tax
- vat
- partial exemption
- IR35
- CIS
Last modified plus 10 years - Customs and Excise Management Act 1979.
- VAT Guide – C & E Notice 700/21
- Taxes Management Act 1970 s.34
FIN.10.2 Taxation - opt to tax Opt to tax Last modified plus 20 years - VATA 1994, Sch 10, para 20
- Reference number
- FIN.10