CH210000 - How to do a compliance check: records: contents

This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful

  1. CH211000
    Introduction
  2. CH212000
    Statutory records
  3. CH213000
    Format of records
  4. CH214000
    Electronic documents and records
  5. CH214100
    Copying electronic documents and records and removing computers
  6. CH214200
    CCTV - Obtaining, copying and viewing overt CCTV footage in a civil compliance check
  7. CH214500
    Revenue traders' electronic documents and records
  8. CH215000
    How long records should be kept
  9. CH216000
    Reducing the retention period
  10. CH217000
    Records kept overseas
  11. CH218000
    Reviewing records
  12. CH219000
    Penalties for Failure to Keep Records