LBTT9001 - Keeping and preserving records

Chapter 9 of the LBTT legislation guidance covering the requirement to keep and preserve certain records in relation to a land transaction.

This chapter of guidance covers the requirement to keep and preserve certain types of records for LBTT purposes, and is structured as follows:

Records that must be kept and preserved for LBTT.

How long to keep and preserve LBTT records for.

Preserving and producing LBTT records.