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Finance Act 1998, Schedule 18 paragraph 21: corporation tax records preserved to the sixth anniversary, or an earlier day HMRC specifies in writing, United Kingdom
1 record was read from this source, dated 31 Oct 2026.
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Last checked 31 Oct 2026
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What was read from it
- KindLaw or rulingAs statedThe statute behind HMRC's six years for corporation tax records. It also lets HMRC name…Dated31 Oct 2026