CH15000 - Record Keeping: How long must records be retained for: VAT: contents
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CH15100Specified retention period
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CH15200Determining the 6-year period
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CH15300Shorter retention periods
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CH15400Minimum retention periods for manual records
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CH15500Retention periods for computer records
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CH15600Electronic cash register and EPOS records
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CH15700Special concession for engravers, typesetters and litho plate makers
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CH15800Company deregistered as a result of liquidation
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CH15900Transfer of a going concern (TOGC)