V5.206 Microfilm records

A person's duty to preserve records1 may be met (except where, with effect from 1 April 2019, certain records are required to be kept in electronic form – see V5.101B) by keeping records on microfilm or microfiche. The following conditions must be met:

  1.  

    •     it must be possible to produce copies easily, and

  2.  

    •     adequate facilities must exist for HMRC to view the records when required2

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