CH217000 - How to do a compliance check: records: records kept overseas
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.
There is no general objection to businesses keeping records overseas but the records must be made available in the UK when required.