HMRC’s notice 77/21 is headed “Find out what records you must keep and how to keep them if you’re registered for VAT”.
The guidance has been updated “to make it clear that you must keep digital records and submit returns using software”.
The HMRC guidance is arranged under the following headings:
Detail
1. Overview
2. Record-keeping rules for all VAT-registered businesses
3. VAT invoices – the basics
4. VAT invoices – detailed rules
5. VAT account
6. Keeping digital and original records
7. Electronic account
8. Digital record-keeping
9. Functional compatible software
10. Digital links
11. VAT calculations made outside of software
12. API-enabled spreadsheets
13. Agents
14. Examples of where a digital link is required
15. Exemptions from keeping an electronic account
Your rights and obligations
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https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021
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