Accounting records (United Kingdom)
Key domestic legislation: VAT Regulations 1995 (SI 1995/2518), reg 31
It is a legal requirement for all UK VAT registered entities to keep accounting records. These must include the following:
- Ìý
•ÌýÌýÌýÌý Records of sales and purchases.
- Ìý
•ÌýÌýÌýÌý A separate
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