½Û×ÓÊÓÆµ

Commentary

Accounting records (United Kingdom)

55 United Kingdom

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:

  1. Ìý

    •ÌýÌýÌýÌý Records of sales and purchases.

  2. Ìý

    •ÌýÌýÌýÌý A separate

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 15:52