Paragraph 14 General requirements
United Kingdom
The Commissioners may by regulations require specified persons—
to keep, for purposes connected with CBAM, records of specified matters, and
to preserve records for a specified period.
Regulations under sub-paragraph (1) may provide that a duty to preserve records under the regulations may be discharged by preserving them, or the information contained in them, in any form and by any means, subject to any conditions or exceptions specified in the regulations.
The period specified in regulations under sub-paragraph (1) may not exceed—
in a case where the records relate to an accounting period, 6 years beginning with the day after the end of the accounting period to which the records relate, or
in any other case, 6 years beginning with the day on which the records are created.