A person who is required by notice to deliver a return for a tax year or other period must: (1) keep all such records as may be requisite for the purpose of enabling him to make and deliver a correct and complete return for the year or period; and (2) preserve those records until the end of the relevant day1. Any person who is required by such a notice given at any time after the end of the specified day, to make and deliver a return for a tax year or other period and has in his possession at
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234