SLfT8001 - Keeping and preserving records

Introduction to Chapter 8 of the SLfT legislation guidance covering the requirement to keep and preserve certain records in relation to SLfT.

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

SLfT guidance on the types of records that must be kept and preserved for SLfT purposes.

SLfT guidance on how long the records outlined in SLfT8002 must be kept and preserved for. Different time periods apply for records relating to a SLfT return and records relating to a claim (for repayment etc.) not made in a SLfT return.

SLfT guidance on the different ways that a person required to preserve records for a SLfT return or claim not in a SLfT return can fulfil that obligation.