SACM4005 - Records and Information: What to Keep and For How Long
TMA70/S12B
TMA70/Sch.1A/Para.2A
The rules relating to claims are similar to those relating to the completion of tax returns.
The customer must keep those records that enable him to file a correct and complete return or to make a correct and complete claim. These records could include any information or documentation received by the customer as well as any information or documentation prepared by him.
The legislation states that the records are to be 바카라 사이트減reserved until the end of the 바카라 사이트渞elevant day바카라 사이트�.
For details of what is the 바카라 사이트渞elevant day바카라 사이트� see
- SACM4010 where the claim is made in a return, and
- SACM4015 where the claim is made outside a return.