UK Statutory Instrument SI 1992/3150 United Kingdom

The Revenue Traders (Accounts and Records) Regulations 1992

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader7

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.003 Items and records (including an excise duty account) to be kept and preserved Regulated
  • Keep and preserve excise duty records and documentsTrader
s.004 (1) A revenue trader shall keep and preserve a record... Regulated
  • Keep and preserve records of excise goods transactionsTrader
s.005 (1) Subject to paragraph (2) of this regulation, a revenue... Regulated
  • Keep and preserve an excise duty account if you are liable to pay excise dutyTrader
s.006 A revenue trader shall keep and preserve such records as... Regulated
  • Keep and preserve records specified by HMRC in a published noticeTrader
s.007 Time of recording and period of preservation of items and records (including an excise duty account) Regulated
  • Record excise events promptly and include cross-referencesTrader
s.008 Anything that is required by or under these Regulations to... Regulated
  • Keep revenue records for at least six yearsTrader
2 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
Schedules

Schedules

1 of 23 shown
s.sch003 (1) Particulars showing how the amount of duty was calculated,... Regulated
  • Keep records showing how you calculated excise dutyTrader
22 other schedules
s.sch001 An invoice.
s.sch001 A record relating to any drawback, repayment or reimbursement of...
s.sch001 A record required, other than by virtue of these Regulations,...
s.sch001 Any other record maintained for a trading or business purpose....
s.sch001 A credit note.
s.sch001 A debit note.
s.sch001 A record relating to an importation or to an exportation....
s.sch001 A statement of account.
s.sch001 A record of payment or of receipt.
s.sch001 A journal or a ledger.
s.sch001 A profit and loss account, trading account, management account, management...
s.sch001 An internal or an external auditor’s report.
s.sch002 The amount, before adjustment, of any duty payable by the...
s.sch002 The amount of any adjustment in each accounting period.
s.sch002 The amount, after any adjustment, of any duty payable by...
s.sch002 The amount, date and method of payment of any duty...
s.sch003 The particulars specified at paragraph 2 below are to be...
s.sch004 A drawing, graph, map or plan.
s.sch004 A photocopy.
s.sch004 A disc, sound track, tape, or other device in which...
s.sch004 Any film, microfilm, negative, tape or other device in which...
s.sch004 A transcript or reproduction.

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.