Value Added Tax Act 1994

Duty to keep recordsU.K.

6(1)Every taxable person shall keep such records as the Commissioners may by regulations require, and every person who, at a time when he is not a taxable person, acquires in the United Kingdom from another member State any goods which are subject to a duty of excise or consist in a new means of transport shall keep such records with respect to the acquisition (if it is a taxable acquisition and is not in pursuance of a taxable supply) as the Commissioners may so require.U.K.

(2)Regulations under sub-paragraph (1) above may make different provision for different cases and may be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.

(3)The Commissioners may require any records kept in pursuance of this paragraph to be preserved for such period not exceeding 6 years as they may require.

(4)The duty under this paragraph to preserve records may be discharged by the preservation of the information contained therein by such means as the Commissioners may approve; and where that information is so preserved a copy of any document forming part of the records shall, subject to the following provisions of this paragraph, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.

(5)The Commissioners may, as a condition of approving under sub-paragraph (4) above any means of preserving information contained in any records, impose such reasonable requirements as appear to them necessary for securing that the information will be as readily available to them as if the records themselves had been preserved.

(6)A statement contained in a document produced by a computer shall not by virtue of sub-paragraph (4) above be admissible in evidence—

F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3(c) in civil proceedings in Northern Ireland, except in accordance with sections 2 and 3 of the M1 Civil Evidence Act (Northern Ireland) 1971; and]

F4(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

This sub-paragraph does not apply in relation to Scotland.

[F56A(1)The Commissioners may direct any taxable person named in the direction to keep such records as they specify in the direction in relation to such goods as they so specify.U.K.

(2)A direction under this paragraph may require the records to be compiled by reference to VAT invoices or any other matter.

(3)The Commissioners may not make a direction under this paragraph unless they have reasonable grounds for believing that the records specified in the direction might assist in identifying taxable supplies in respect of which the VAT chargeable might not be paid.

(4)The taxable supplies in question may be supplies made by—

(a)the person named in the direction, or

(b)any other person.

(5)A direction under this paragraph—

(a)must be given by notice in writing to the person named in it,

(b)must warn that person of the consequences under section 69B of failing to comply with it, and

(c)remains in force until it is revoked or replaced by a further direction.

(6)The Commissioners may require any records kept in pursuance of this paragraph to be preserved for such period not exceeding 6 years as they may require.

(7)Sub-paragraphs (4) to (6) of paragraph 6 (preservation of information by means approved by the Commissioners) apply for the purposes of this paragraph as they apply for the purposes of that paragraph.

(8)This paragraph is without prejudice to the power conferred by paragraph 6(1) to make regulations requiring records to be kept.

(9)Any records required to be kept by virtue of this paragraph are in addition to any records required to be kept by virtue of paragraph 6.]