Checklist of books and records required for HMRC enquiry
Employees and Directors
- Details of payments made for business expenses (eg receipts, credit card statements)
- Share options awarded or exercised
- Deductions and reliefs
Documents you have signed or which have been provided to you by someone else:
- Interest and dividends
- Tax deduction certificates
- Dividend vouchers
- Gift aid payments
- Personal pension plan certificates.
Personal financial records which support any claims based on amounts paid eg certificates of interest paid.
- Invoices, bank statements and paying-in slips
- Invoices for purchases and other expenses
- Details of personal drawings from cash and bank receipts
Source HMRC, Montpelier Chartered Accountants