Taxes Management Act 1970 c.9; Keeping VAT records HMRC Reference: Notice 700/21 (October 2013) Taxes Management Act 1970 Purchase invoices and processing of outgoing c.9; Keeping VAT records 005.004.002 End of financial year 6 years Destroy Business payments HMRC Reference: Notice 700/21 (October 2013) Last action includes completion of court proceedings/disciplinary Losses, special payments and payment End of financial year of last process etc. 005.004.003 6 years Destroy Business investigations action Prescription and Limitation (Scotland) Act 1973 c.52; Taxes Management Act 1970 c.9 28 Records retention schedule Retention Disposal Reference Records series Trigger Authority Notes period action Opening, closure, access and 005.004.004 Cash management – bank...