VAT office may request to inspect your VAT records by writing to your company registered office. By law, you must keep proper accounting records including all purchase invoices, sales invoices, till rolls if applicable and ledgers and books for at least six years.
You may write to HM Revenue and Customs to obtain permission to allow your business to keep its records for less than six years if these records create serious storage problem. Any such records must not be destroyed prior approval is given.
It is important to note that VAT could issue fine if you failed to keep proper records and accounts.
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