A company which may be required to deliver a company tax return1 for any period must keep such records as may be needed to enable it to deliver a correct and complete return for the period, and preserve those records until the end of the relevant day2. If the company is required to deliver a company tax return by notice given before the end of the relevant day, the records must be preserved until any later date on which any inquiry3 into the return is completed, or, if there is no inquiry, until an officer of HM Revenue and
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