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Notifications

Preservation of documents

11.—(1) This regulation applies if—

(a)an individual gives a notification to the Revenue and Customs, and

(b)the Revenue and Customs issue a certificate to the individual in response to the giving of the notification.

(2) The individual must preserve all documents relating to the information given in the notification for a period of six years beginning with the day on which the individual gives the notification to the Revenue and Customs.