General Principles and Record Keeping
This section sets out some key requirements relating to the overall reporting and auditing of your ABC claim.
Publication must be eligible to report under the Reporting Standards
Copies must comply with the Reporting Standards
Transactions related to the claim must be bona fide ‘arms length’ arrangements
Evidence to support the claim must be retained and available for a minimum period
There is a designated Audit Issue
The requirements and guidance for this section are available in the following sectors: