VAT

Description

This service includes the following functions:

  • partial exemption
  • vat returns
  • HMRC correspondence
Retention period
Asset reference Function Description Retention period Statutory provisions
FIN.12.1 VAT - partial exemption Partial exemption Last modified plus six years
  • HMRC - Compliance Handbook Manual CH15400
  • Customs and Excise Management Act 1979
  • VAT Guide – C & E Notice 700/21
  • The Value Added Tax Act 1994 (Sch, 11, para 6)
FIN.12.2 VAT - returns VAT returns Last modified plus ten years
  • HMRC - Compliance Handbook Manual CH15400
  • Customs and Excise Management Act 1979
  • VAT Guide – C & E Notice 700/21
  • The Value Added Tax Act 1994 (Sch, 11, para 6)
FIN.12.3 HMRC Correspondence HMRC Correspondence Retained in line with relevant chapter  

 

Reference number
FIN.12