There are changes to the record keeping requirements, in particular for brokers.

This subtitle also increases record keeping and reporting requirements.

Additional record keeping requirements for certain trade facility warehouses may be required.

The invoicing and record keeping requirements for the above schemes are explained in Notice 718.

However, there are simple record keeping requirements, which are described in paragraph 4.9.1.

There are minor changes to record keeping requirements to align them with other taxes.

Information on the record keeping requirements for other taxes is available in the following publications:

Hedge funds within the US are subject to regulatory, reporting and record keeping requirements.

The law provides that detailed rules covering record keeping requirements are published in this notice as Directions.

You must follow special rules and record keeping requirements when depreciating listed property.