Commentary

Division V5.2 Duties, records and control

Part V5 Compliance, enforcement and appeals

Division V5.2 Duties, records and control

Division V5.2     Duties, records and control

Records

Duty to keep records V5.201

Preservation of records V5.202

The responsibilities of auditors in relation to VAT V5.203

Microfilm records V5.206

Computer records V5.207

VAT Account V5.211

Register of temporary movement of goods to and from other member states V5.212

Disclosure of tax avoidance schemes

Disclosure of indirect tax avoidance schemes (DOITAS) (from 1 January 2018) V5.213

Duties of promoters and other persons to disclose information V5.213A

Information to be disclosed V5.213B

Prescribed notifiable arrangements V5.213C

Publication of information by HMRC V5.213D

Disclosure of VAT avoidance schemes (until 31 December 2017) V5.213E

Requirement to notify and notification V5.213F

Designated schemes V5.213G

Designated provisions V5.213H

Duties of Senior Accounting Officers

Notification of

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