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This guidance note provides an overview of the VAT record keeping requirements that VAT registered businesses should adhere to. These records will normally be requested by HMRC during a VAT inspection and will form the basis of the information that is included on the VAT return. The books and records maintained by the business must be kept up to date and made available if reasonably requested by HMRC. The books and records must be kept in a format which enables HMRC to easily check to the figures used to complete the VAT return.