Value Added Tax Act 1994 section 21A

Availability of records

Section 21A requires participants in non-UK special VAT schemes to keep and make available certain transaction records to HMRC upon request.

  • Businesses participating in a non-UK special VAT scheme must keep obligatory records of their transactions covered by that scheme.
  • These records must be made available to HMRC on request.
  • All records must be provided by electronic means.
  • The specific information required in the records is that set out in Article 63c(1) of the Implementing Regulation.

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