SACM4005 - Records and Information: What to Keep and For How Long

TMA70/S12B

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TMA70/Sch.1A/Para.2A

»Ê¹ÚÌåÓýapp rules relating to claims are similar to those relating to the completion of tax returns.

»Ê¹ÚÌåÓýapp customer must keep those records that enable him to file a correct and complete return or to make a correct and complete claim. »Ê¹ÚÌåÓýappse records could include any information or documentation received by the customer as well as any information or documentation prepared by him.

»Ê¹ÚÌåÓýapp legislation states that the records are to be “preserved until the end of the “relevant dayâ€�.

For details of what is the “relevant day� see

  • SACM4010 where the claim is made in a return, and
  • SACM4015 where the claim is made outside a return.