(1) Particulars showing how the amount of duty was calculated,...
- Keep records showing how you calculated excise duty
UK Statutory Instrument
1992
United Kingdom
The Revenue Traders (Accounts and Records) Regulations 1992
At a glance
What's here
7 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 22 other Schedules — structural / supplementary
An invoice.
A record relating to any drawback, repayment or reimbursement of...
A record required, other than by virtue of these Regulations,...
Any other record maintained for a trading or business purpose....
A credit note.
A debit note.
A record relating to an importation or to an exportation....
A statement of account.
A record of payment or of receipt.
A journal or a ledger.
A profit and loss account, trading account, management account, management...
An internal or an external auditor’s report.
The amount, before adjustment, of any duty payable by the...
The amount of any adjustment in each accounting period.
The amount, after any adjustment, of any duty payable by...
The amount, date and method of payment of any duty...
The particulars specified at paragraph 2 below are to be...
A drawing, graph, map or plan.
A photocopy.
A disc, sound track, tape, or other device in which...
Any film, microfilm, negative, tape or other device in which...
A transcript or reproduction.
Items and records (including an excise duty account) to be kept and preserved
- Keep and preserve excise duty records and documents
(1) A revenue trader shall keep and preserve a record...
- Keep and preserve records of excise goods transactions
(1) Subject to paragraph (2) of this regulation, a revenue...
- Keep and preserve an excise duty account if you are liable to pay excise duty
A revenue trader shall keep and preserve such records as...
- Keep and preserve records specified by HMRC in a published notice
Time of recording and period of preservation of items and records (including an excise duty account)
- Record excise events promptly and include cross-references
Anything that is required by or under these Regulations to...
- Keep revenue records for at least six years
Browse 2 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
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