The law on keeping, handing over and selling a company's…

Name: The law on keeping, handing over and selling a company's books
Creator: Sell Accounting Data To AI
Published: 2026-10-28
License: https://sellaccountingdatatoai.com/terms

22 UK and US rules on keeping, handing over and selling a company's accounting records, read 28 October 2026.

22 rules Rules on the register 22 statute and guidance pages checked, 28 Oct 2026

6 answers What the rule does to the books: rules split makes someone hand records to an office-holder or trustee 6, sets how long records are preserved 6, requires accounting records to be kept 4, limits disclosing or selling personal data in them 4, makes destroying or falsifying records an offence 1, gives a power to sell the company's property 1

11 of 22 When it bites: in insolvency or bankruptcy the leading answer of 3

2 answers Where it applies: rules split Great Britain or the UK 11, the United States 11

22 of 22 The rule, in its words: stated the rules that put it in writing in their statute and guidance pages, each quoted below

22 Statute and guidance pages reviewed 22 named; answers each dated, each hash-pinned

What the rule does to the books

makes someone hand records to an office-holder or trustee6 rules
sets how long records are preserved6 rules
requires accounting records to be kept4 rules
limits disclosing or selling personal data in them4 rules
makes destroying or falsifying records an offence1 rule
gives a power to sell the company's property1 rule

Each of 22 rules answers once.

Counts

Row	Value
makes someone hand records to an office-holder or trustee	6 rules
sets how long records are preserved	6 rules
requires accounting records to be kept	4 rules
limits disclosing or selling personal data in them	4 rules
makes destroying or falsifying records an offence	1 rule
gives a power to sell the company's property	1 rule

When it bites

in insolvency or bankruptcy11 rules
at any time8 rules
while the company trades3 rules

Each of 22 rules answers once.

Counts

Row	Value
in insolvency or bankruptcy	11 rules
at any time	8 rules
while the company trades	3 rules

Where it applies

Great Britain or the UK11 rules
the United States11 rules

Each of 22 rules answers once.

Counts

Row	Value
Great Britain or the UK	11 rules
the United States	11 rules

The rule, in its words

stated22 rules

Each of 22 rules answers once.

Counts

Row	Value
stated	22 rules

How every rule answered

Read across a row for one rule's answers, and open any of them for the quoted sentence, its statute or guidance page and the read date. A "not stated" cell means the statute or guidance page does not speak to that question.

Quoted wording for all 88 answers

11 U.S.C. 101(41A), 11 U.S. Code section 101, read 2026-10-08, What the rule does to the books: if provided by an individual to the debtor in connection with obtaining a product or a service from the debtor primarily for personal, family, or household purposes
11 U.S.C. 101(41A), 11 U.S. Code section 101, read 2026-10-08, When it bites: In this title the following definitions shall apply
11 U.S.C. 101(41A), 11 U.S. Code section 101, read 2026-10-08, Where it applies: In this title the following definitions shall apply
11 U.S.C. 101(41A), 11 U.S. Code section 101, read 2026-10-08, The rule, in its words: if provided by an individual to the debtor in connection with obtaining a product or a service from the debtor primarily for personal, family, or household purposes
11 U.S.C. 332, 11 U.S. Code section 332, read 2026-10-08, What the rule does to the books: shall provide to the court information to assist the court in its consideration of the facts, circumstances, and conditions of the proposed sale or lease of personally identifiable information
11 U.S.C. 332, 11 U.S. Code section 332, read 2026-10-08, When it bites: If a hearing is required under section 363(b)(1)(B), the court shall order the United States trustee to appoint
11 U.S.C. 332, 11 U.S. Code section 332, read 2026-10-08, Where it applies: the court shall order the United States trustee to appoint
11 U.S.C. 332, 11 U.S. Code section 332, read 2026-10-08, The rule, in its words: shall provide to the court information to assist the court in its consideration of the facts, circumstances, and conditions of the proposed sale or lease of personally identifiable information
11 U.S.C. 363(b)(1), 11 U.S. Code section 363, read 2026-10-08, What the rule does to the books: then the trustee may not sell or lease personally identifiable information to
11 U.S.C. 363(b)(1), 11 U.S. Code section 363, read 2026-10-08, When it bites: after appointment of a consumer privacy ombudsman in accordance with section 332
11 U.S.C. 363(b)(1), 11 U.S. Code section 363, read 2026-10-08, Where it applies: then the trustee may not sell or lease personally identifiable information to
11 U.S.C. 363(b)(1), 11 U.S. Code section 363, read 2026-10-08, The rule, in its words: a policy prohibiting the transfer of personally identifiable information about individuals to persons that are not affiliated with the debtor
11 U.S.C. 521, 11 U.S. Code section 521, read 2026-10-28, What the rule does to the books: surrender to the trustee all property of the estate and any recorded information, including books, documents, records, and papers
11 U.S.C. 521, 11 U.S. Code section 521, read 2026-10-28, When it bites: surrender to the trustee all property of the estate and any recorded information
11 U.S.C. 521, 11 U.S. Code section 521, read 2026-10-28, Where it applies: surrender to the trustee all property of the estate and any recorded information
11 U.S.C. 521, 11 U.S. Code section 521, read 2026-10-28, The rule, in its words: surrender to the trustee all property of the estate and any recorded information, including books, documents, records, and papers, relating to property of the estate
11 U.S.C. 541, 11 U.S. Code section 541, read 2026-10-28, What the rule does to the books: all legal or equitable interests of the debtor in property as of the commencement of the case
11 U.S.C. 541, 11 U.S. Code section 541, read 2026-10-28, When it bites: all legal or equitable interests of the debtor in property as of the commencement of the case
11 U.S.C. 541, 11 U.S. Code section 541, read 2026-10-28, Where it applies: all legal or equitable interests of the debtor in property as of the commencement of the case
11 U.S.C. 541, 11 U.S. Code section 541, read 2026-10-28, The rule, in its words: all legal or equitable interests of the debtor in property as of the commencement of the case
11 U.S.C. 542, 11 U.S. Code section 542, read 2026-10-28, What the rule does to the books: the court may order an attorney, accountant, or other person that holds recorded information, including books, documents, records, and papers
11 U.S.C. 542, 11 U.S. Code section 542, read 2026-10-28, When it bites: to turn over or disclose such recorded information to the trustee
11 U.S.C. 542, 11 U.S. Code section 542, read 2026-10-28, Where it applies: to turn over or disclose such recorded information to the trustee
11 U.S.C. 542, 11 U.S. Code section 542, read 2026-10-28, The rule, in its words: the court may order an attorney, accountant, or other person that holds recorded information, including books, documents, records, and papers, relating to the debtor’s property or financial affairs, to turn over or disclose such recorded information to the trustee
18 U.S.C. 1519, 18 U.S. Code section 1519, read 2026-10-28, What the rule does to the books: Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object
18 U.S.C. 1519, 18 U.S. Code section 1519, read 2026-10-28, When it bites: in relation to or contemplation of any such matter or case, shall be fined under this title, imprisoned not more than 20 years, or both
18 U.S.C. 1519, 18 U.S. Code section 1519, read 2026-10-28, Where it applies: shall be fined under this title, imprisoned not more than 20 years, or both
18 U.S.C. 1519, 18 U.S. Code section 1519, read 2026-10-28, The rule, in its words: Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to impede, obstruct, or in
26 CFR 1.6001-1, 26 CFR section 1.6001-1, read 2026-10-28, What the rule does to the books: shall be retained so long as the contents thereof may become material in the administration of any internal revenue law
26 CFR 1.6001-1, 26 CFR section 1.6001-1, read 2026-10-28, When it bites: shall keep such permanent books of account or records, including inventories
26 CFR 1.6001-1, 26 CFR section 1.6001-1, read 2026-10-28, Where it applies: shall be retained so long as the contents thereof may become material in the administration of any internal revenue law
26 CFR 1.6001-1, 26 CFR section 1.6001-1, read 2026-10-28, The rule, in its words: shall keep such permanent books of account or records, including inventories, as are sufficient to establish the amount of gross income, deductions, credits
26 U.S.C. 6001, 26 U.S. Code section 6001, read 2026-10-28, What the rule does to the books: shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe
26 U.S.C. 6001, 26 U.S. Code section 6001, read 2026-10-28, When it bites: person liable for any tax imposed by this title, or for the collection thereof, shall keep such records
26 U.S.C. 6001, 26 U.S. Code section 6001, read 2026-10-28, Where it applies: person liable for any tax imposed by this title, or for the collection thereof, shall keep such records
26 U.S.C. 6001, 26 U.S. Code section 6001, read 2026-10-28, The rule, in its words: shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe
Companies Act 2006 s 386, Companies Act 2006, section 386, read 2026-10-28, What the rule does to the books: Every company must keep adequate accounting re
Companies Act 2006 s 386, Companies Act 2006, section 386, read 2026-10-28, When it bites: Every company must keep adequate accounting re
Companies Act 2006 s 386, Companies Act 2006, section 386, read 2026-10-28, Where it applies: Accounting records must, in particular, contain
Companies Act 2006 s 386, Companies Act 2006, section 386, read 2026-10-28, The rule, in its words: entries from day to day of all sums of money received and expended by the company
Companies Act 2006 s 387, Companies Act 2006, section 387, read 2026-10-28, What the rule does to the books: an offence is committed by every officer of the company who is in default
Companies Act 2006 s 387, Companies Act 2006, section 387, read 2026-10-28, When it bites: If a company fails to comply with any provision of section 386
Companies Act 2006 s 387, Companies Act 2006, section 387, read 2026-10-28, Where it applies: in England and Wales, to imprisonment for a term not exceeding twelve months
Companies Act 2006 s 387, Companies Act 2006, section 387, read 2026-10-28, The rule, in its words: an offence is committed by every officer of the company who is in default
Companies Act 2006 s 388, Companies Act 2006, section 388, read 2026-10-12, What the rule does to the books: in the case of a private company, for three years from the date on which they are made
Companies Act 2006 s 388, Companies Act 2006, section 388, read 2026-10-12, When it bites: Accounting records that a company is required by section 386 to keep must be preserved by it
Companies Act 2006 s 388, Companies Act 2006, section 388, read 2026-10-12, Where it applies: If accounting records are kept at a place outside the United Kingdom
Companies Act 2006 s 388, Companies Act 2006, section 388, read 2026-10-12, The rule, in its words: in the case of a public company, for six years from the date on which they are made
Companies Act 2006 s 389, Companies Act 2006, section 389, read 2026-10-28, What the rule does to the books: fails to take all reasonable steps for securing compliance by the company with subsection (4) of that section (period for which records to be preserved)
Companies Act 2006 s 389, Companies Act 2006, section 389, read 2026-10-28, When it bites: an offence is committed by every officer of the company who is in default
Companies Act 2006 s 389, Companies Act 2006, section 389, read 2026-10-28, Where it applies: It is a defence for a person charged with such an offence to show that he acted honestly
Companies Act 2006 s 389, Companies Act 2006, section 389, read 2026-10-28, The rule, in its words: intentionally causes any default by the company under that subsection
HMRC company record keeping, Running a limited company: company and accounting records (GOV.UK), read 2026-10-23, What the rule does to the books: There must be a clear division between the company’s finances and those of the owners and directors
HMRC company record keeping, Running a limited company: company and accounting records (GOV.UK), read 2026-10-23, When it bites: HM Revenue and Customs (HMRC) may check your records with a compliance check
HMRC company record keeping, Running a limited company: company and accounting records (GOV.UK), read 2026-10-23, Where it applies: HM Revenue and Customs (HMRC) may check your records with a compliance check
HMRC company record keeping, Running a limited company: company and accounting records (GOV.UK), read 2026-10-23, The rule, in its words: There must be a clear division between the company’s finances and those of the owners and directors
HMRC self-employed record keeping, Business records if you're self-employed: how long to keep your records (GOV.UK), read 2026-10-12, What the rule does to the books: You must keep your records for at least 5 years after the 31 January submission deadline of the relevant tax year
HMRC self-employed record keeping, Business records if you're self-employed: how long to keep your records (GOV.UK), read 2026-10-12, When it bites: HM Revenue and Customs ( HMRC ) may check your records to make sure you’re paying the right amount of tax
HMRC self-employed record keeping, Business records if you're self-employed: how long to keep your records (GOV.UK), read 2026-10-12, Where it applies: HM Revenue and Customs ( HMRC ) may check your records to make sure you’re paying the right amount of tax
HMRC self-employed record keeping, Business records if you're self-employed: how long to keep your records (GOV.UK), read 2026-10-12, The rule, in its words: You must keep your records for at least 5 years after the 31 January submission deadline of the relevant tax year
Insolvency Act 1986 s 234, Insolvency Act 1986, section 234, read 2026-10-28, What the rule does to the books: Where any person has in his possession or control any property, books, papers or records to which the company appears to be entitled
Insolvency Act 1986 s 234, Insolvency Act 1986, section 234, read 2026-10-28, When it bites: the administrative receiver, the liquidator or the provisional liquidator, as the case may be
Insolvency Act 1986 s 234, Insolvency Act 1986, section 234, read 2026-10-28, Where it applies: Getting in the company’s property
Insolvency Act 1986 s 234, Insolvency Act 1986, section 234, read 2026-10-28, The rule, in its words: Where any person has in his possession or control any property, books, papers or records to which the company appears to be entitled, the court may require that person
Insolvency Act 1986 s 235, Insolvency Act 1986, section 235, read 2026-10-28, What the rule does to the books: give to the office-holder such information concerning the company and its promotion, formation, business, dealings, affairs or property
Insolvency Act 1986 s 235, Insolvency Act 1986, section 235, read 2026-10-28, When it bites: Duty to co-operate with office-holder
Insolvency Act 1986 s 235, Insolvency Act 1986, section 235, read 2026-10-28, Where it applies: those who are or have at any time been officers of the company
Insolvency Act 1986 s 235, Insolvency Act 1986, section 235, read 2026-10-28, The rule, in its words: give to the office-holder such information concerning the company and its promotion, formation, business, dealings, affairs or property
Insolvency Act 1986 Sch 4, Insolvency Act 1986, Schedule 4 (powers of liquidator), read 2026-10-08, What the rule does to the books: Power to sell any of the company’s property by public auction or private contract
Insolvency Act 1986 Sch 4, Insolvency Act 1986, Schedule 4 (powers of liquidator), read 2026-10-08, When it bites: Power to sell any of the company’s property by public auction or private contract
Insolvency Act 1986 Sch 4, Insolvency Act 1986, Schedule 4 (powers of liquidator), read 2026-10-08, Where it applies: Power to sell any of the company’s property by public auction or private contract
Insolvency Act 1986 Sch 4, Insolvency Act 1986, Schedule 4 (powers of liquidator), read 2026-10-08, The rule, in its words: Power to sell any of the company’s property by public auction or private contract with power to transfer the whole of it to any person or to sell the same in parcels
Insolvency Act 1986 Sch B1 para 67, Insolvency Act 1986, Schedule B1, paragraph 67, read 2026-10-28, What the rule does to the books: The administrator of a company shall on his appointment take custody or control of all the property to which he thinks the company is entitled
Insolvency Act 1986 Sch B1 para 67, Insolvency Act 1986, Schedule B1, paragraph 67, read 2026-10-28, When it bites: The administrator of a company shall on his appointment take custody or control
Insolvency Act 1986 Sch B1 para 67, Insolvency Act 1986, Schedule B1, paragraph 67, read 2026-10-28, Where it applies: The administrator of a company shall on his appointment take custody or control
Insolvency Act 1986 Sch B1 para 67, Insolvency Act 1986, Schedule B1, paragraph 67, read 2026-10-28, The rule, in its words: The administrator of a company shall on his appointment take custody or control of all the property to which he thinks the company is entitled
IRS Publication 583, Publication 583, Starting a Business and Keeping Records (IRS), read 2026-10-24, What the rule does to the books: You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code
IRS Publication 583, Publication 583, Starting a Business and Keeping Records (IRS), read 2026-10-24, When it bites: You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code
IRS Publication 583, Publication 583, Starting a Business and Keeping Records (IRS), read 2026-10-24, Where it applies: You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code
IRS Publication 583, Publication 583, Starting a Business and Keeping Records (IRS), read 2026-10-24, The rule, in its words: You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code
IRS record retention guidance, How long should I keep records? (IRS), read 2026-10-23, What the rule does to the books: you must keep your records that support an item of income, deduction or credit shown on your tax return until the period of limitations for that tax return runs out
IRS record retention guidance, How long should I keep records? (IRS), read 2026-10-23, When it bites: you must keep your records that support an item of income, deduction or credit shown on your tax return
IRS record retention guidance, How long should I keep records? (IRS), read 2026-10-23, Where it applies: Period of limitations that apply to income tax returns
IRS record retention guidance, How long should I keep records? (IRS), read 2026-10-23, The rule, in its words: Keep records for 3 years from the date you filed your original return
UK GDPR art 6, UK GDPR, Article 6, read 2026-10-08, What the rule does to the books: Processing shall be lawful only if and to the extent that at least one of the following applies
UK GDPR art 6, UK GDPR, Article 6, read 2026-10-08, When it bites: Processing shall be lawful only if and to the extent that at least one of the following applies
UK GDPR art 6, UK GDPR, Article 6, read 2026-10-08, Where it applies: must be laid down by domestic law or relevant international law (see section 9A of the 2018 Act)
UK GDPR art 6, UK GDPR, Article 6, read 2026-10-08, The rule, in its words: Processing shall be lawful only if and to the extent that at least one of the following applies

Method

Each rule's own UK and US statutes, regulations and official guidance were read through estate-fetch and stored whole (sha256 on every row).

For every statute or guidance page, four questions were answered from its own words: what the rule does to the books, when it bites, where it applies, the rule, in its words.

Every stated answer carries the sentence it rests on, checked against the stored text; 'not stated' means the statute or guidance page read does not address the question.

A rule with several statute and guidance pages reads 'varies' where they disagree.

22 rules, 22 statute and guidance pages.

Source list (22)

Companies Act 2006 s 386, duty to keep accounting records (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
Companies Act 2006 s 387, failure to keep accounting records (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
Companies Act 2006 s 388, where and how long records kept (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
Companies Act 2006 s 389, offences under s 388 (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
GOV.UK: company and accounting records (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
GOV.UK: how long to keep your records (self-employed) (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
Insolvency Act 1986 s 234, getting in the company's property (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
Insolvency Act 1986 s 235, duty to co-operate with office-holder (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
Insolvency Act 1986 Sch B1 para 67, administrator's general powers (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
Insolvency Act 1986 Sch 4, liquidator's powers (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
UK GDPR art 6, lawfulness of processing (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
26 U.S.C. 6001, records required (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
26 CFR 1.6001-1, records (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
IRS: how long should I keep records (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
IRS Publication 583, starting a business and keeping records (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
11 U.S.C. 541, property of the estate (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
11 U.S.C. 521, debtor's duties (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
11 U.S.C. 542, turnover of property to the estate (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
11 U.S.C. 363, use, sale or lease of property (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
11 U.S.C. 332, consumer privacy ombudsman (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
11 U.S.C. 101, definitions (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)
18 U.S.C. 1519, destruction or falsification of records (quoted for reporting from the publisher's UK and US statutes, regulations and official guidance)

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22 UK and US rules on keeping, handing over and selling a company's accounting records, read 28 October 2026.

What the rule does to the books, by rule: makes someone hand records to an office-holder or trustee 6 of 22, sets how long records are preserved 6 of 22, requires accounting records to be kept 4 of 22, limits disclosing or selling personal data in them 4 of 22, makes destroying or falsifying records an offence 1 of 22, gives a power to sell the company's property 1 of 22 (22 rules, read 28 October 2026).

When it bites, by rule: in insolvency or bankruptcy 11 of 22, at any time 8 of 22, while the company trades 3 of 22 (22 rules, read 28 October 2026).

Where it applies, by rule: Great Britain or the UK 11 of 22, the United States 11 of 22 (22 rules, read 28 October 2026).

The rule, in its words, by rule: stated 22 of 22 (22 rules, read 28 October 2026).

Citation: "The law on keeping, handing over and selling a company's books", updated 2026-10-28, https://sellaccountingdatatoai.com/datasets/accounting-records-law/.

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22 UK and US rules on keeping, handing over and selling a company's accounting records, read 28 October 2026.

The law on keeping, handing over and selling a company's books, sellaccountingdatatoai.com

<figure style="margin:0;padding:16px;border:1px solid #d0d0d0;background:#ffffff"><blockquote style="margin:0 0 8px;background:#ffffff">22 UK and US rules on keeping, handing over and selling a company's accounting records, read 28 October 2026.</blockquote><figcaption style="background:#ffffff"><a href="https://sellaccountingdatatoai.com/datasets/accounting-records-law/" style="background:#ffffff">The law on keeping, handing over and selling a company's books, sellaccountingdatatoai.com</a></figcaption></figure>

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Get the CSV (88 answers, worked out 2026-10-28)

Rule	What the rule does to the books	When it bites	Where it applies	The rule, in its words
11 U.S.C. 101(41A)	limits disclosing or selling personal data in them if provided by an individual to the debtor in connection with obtaining a product or a service from the debtor primarily for personal, family, or household purposes 11 U.S. Code section 101	in insolvency or bankruptcy In this title the following definitions shall apply 11 U.S. Code section 101	the United States In this title the following definitions shall apply 11 U.S. Code section 101	if provided by an individual to the debtor in connection with obtaining a product or a… if provided by an individual to the debtor in connection with obtaining a product or a service from the debtor primarily for personal, family, or household purposes 11 U.S. Code section 101
11 U.S.C. 332	limits disclosing or selling personal data in them shall provide to the court information to assist the court in its consideration of the facts, circumstances, and conditions of the proposed sale or lease of personally identifiable information 11 U.S. Code section 332	in insolvency or bankruptcy If a hearing is required under section 363(b)(1)(B), the court shall order the United States trustee to appoint 11 U.S. Code section 332	the United States the court shall order the United States trustee to appoint 11 U.S. Code section 332	shall provide to the court information to assist the court in its consideration of the… shall provide to the court information to assist the court in its consideration of the facts, circumstances, and conditions of the proposed sale or lease of personally identifiable information 11 U.S. Code section 332
11 U.S.C. 363(b)(1)	limits disclosing or selling personal data in them then the trustee may not sell or lease personally identifiable information to 11 U.S. Code section 363	in insolvency or bankruptcy after appointment of a consumer privacy ombudsman in accordance with section 332 11 U.S. Code section 363	the United States then the trustee may not sell or lease personally identifiable information to 11 U.S. Code section 363	a policy prohibiting the transfer of personally identifiable information about… a policy prohibiting the transfer of personally identifiable information about individuals to persons that are not affiliated with the debtor 11 U.S. Code section 363
11 U.S.C. 521	makes someone hand records to an office-holder or trustee surrender to the trustee all property of the estate and any recorded information, including books, documents, records, and papers 11 U.S. Code section 521	in insolvency or bankruptcy surrender to the trustee all property of the estate and any recorded information 11 U.S. Code section 521	the United States surrender to the trustee all property of the estate and any recorded information 11 U.S. Code section 521	surrender to the trustee all property of the estate and any recorded information… surrender to the trustee all property of the estate and any recorded information, including books, documents, records, and papers, relating to property of the estate 11 U.S. Code section 521
11 U.S.C. 541	makes someone hand records to an office-holder or trustee all legal or equitable interests of the debtor in property as of the commencement of the case 11 U.S. Code section 541	in insolvency or bankruptcy all legal or equitable interests of the debtor in property as of the commencement of the case 11 U.S. Code section 541	the United States all legal or equitable interests of the debtor in property as of the commencement of the case 11 U.S. Code section 541	all legal or equitable interests of the debtor in property as of the commencement of the… all legal or equitable interests of the debtor in property as of the commencement of the case 11 U.S. Code section 541
11 U.S.C. 542	makes someone hand records to an office-holder or trustee the court may order an attorney, accountant, or other person that holds recorded information, including books, documents, records, and papers 11 U.S. Code section 542	in insolvency or bankruptcy to turn over or disclose such recorded information to the trustee 11 U.S. Code section 542	the United States to turn over or disclose such recorded information to the trustee 11 U.S. Code section 542	the court may order an attorney, accountant, or other person that holds recorded… the court may order an attorney, accountant, or other person that holds recorded information, including books, documents, records, and papers, relating to the debtor’s property or financial affairs, to turn over or disclose such recorded information to the trustee 11 U.S. Code section 542
18 U.S.C. 1519	makes destroying or falsifying records an offence Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object 18 U.S. Code section 1519	in insolvency or bankruptcy in relation to or contemplation of any such matter or case, shall be fined under this title, imprisoned not more than 20 years, or both 18 U.S. Code section 1519	the United States shall be fined under this title, imprisoned not more than 20 years, or both 18 U.S. Code section 1519	Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a… Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to impede, obstruct, or in 18 U.S. Code section 1519
26 CFR 1.6001-1	sets how long records are preserved shall be retained so long as the contents thereof may become material in the administration of any internal revenue law 26 CFR section 1.6001-1	at any time shall keep such permanent books of account or records, including inventories 26 CFR section 1.6001-1	the United States shall be retained so long as the contents thereof may become material in the administration of any internal revenue law 26 CFR section 1.6001-1	shall keep such permanent books of account or records, including inventories, as are… shall keep such permanent books of account or records, including inventories, as are sufficient to establish the amount of gross income, deductions, credits 26 CFR section 1.6001-1
26 U.S.C. 6001	requires accounting records to be kept shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe 26 U.S. Code section 6001	at any time person liable for any tax imposed by this title, or for the collection thereof, shall keep such records 26 U.S. Code section 6001	the United States person liable for any tax imposed by this title, or for the collection thereof, shall keep such records 26 U.S. Code section 6001	shall keep such records, render such statements, make such returns, and comply with such… shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe 26 U.S. Code section 6001
Companies Act 2006 s 386	requires accounting records to be kept Every company must keep adequate accounting re Companies Act 2006, section 386	at any time Every company must keep adequate accounting re Companies Act 2006, section 386	Great Britain or the UK Accounting records must, in particular, contain Companies Act 2006, section 386	entries from day to day of all sums of money received and expended by the company entries from day to day of all sums of money received and expended by the company Companies Act 2006, section 386
Companies Act 2006 s 387	requires accounting records to be kept an offence is committed by every officer of the company who is in default Companies Act 2006, section 387	at any time If a company fails to comply with any provision of section 386 Companies Act 2006, section 387	Great Britain or the UK in England and Wales, to imprisonment for a term not exceeding twelve months Companies Act 2006, section 387	an offence is committed by every officer of the company who is in default an offence is committed by every officer of the company who is in default Companies Act 2006, section 387
Companies Act 2006 s 388	sets how long records are preserved in the case of a private company, for three years from the date on which they are made Companies Act 2006, section 388	at any time Accounting records that a company is required by section 386 to keep must be preserved by it Companies Act 2006, section 388	Great Britain or the UK If accounting records are kept at a place outside the United Kingdom Companies Act 2006, section 388	in the case of a public company, for six years from the date on which they are made in the case of a public company, for six years from the date on which they are made Companies Act 2006, section 388
Companies Act 2006 s 389	sets how long records are preserved fails to take all reasonable steps for securing compliance by the company with subsection (4) of that section (period for which records to be preserved) Companies Act 2006, section 389	at any time an offence is committed by every officer of the company who is in default Companies Act 2006, section 389	Great Britain or the UK It is a defence for a person charged with such an offence to show that he acted honestly Companies Act 2006, section 389	intentionally causes any default by the company under that subsection intentionally causes any default by the company under that subsection Companies Act 2006, section 389
HMRC company record keeping	requires accounting records to be kept There must be a clear division between the company’s finances and those of the owners and directors Running a limited company: company and accounting records (GOV.UK)	while the company trades HM Revenue and Customs (HMRC) may check your records with a compliance check Running a limited company: company and accounting records (GOV.UK)	Great Britain or the UK HM Revenue and Customs (HMRC) may check your records with a compliance check Running a limited company: company and accounting records (GOV.UK)	There must be a clear division between the company’s finances and those of the owners and… There must be a clear division between the company’s finances and those of the owners and directors Running a limited company: company and accounting records (GOV.UK)
HMRC self-employed record keeping	sets how long records are preserved You must keep your records for at least 5 years after the 31 January submission deadline of the relevant tax year Business records if you're self-employed: how long to keep your records (GOV.UK)	while the company trades HM Revenue and Customs ( HMRC ) may check your records to make sure you’re paying the right amount of tax Business records if you're self-employed: how long to keep your records (GOV.UK)	Great Britain or the UK HM Revenue and Customs ( HMRC ) may check your records to make sure you’re paying the right amount of tax Business records if you're self-employed: how long to keep your records (GOV.UK)	You must keep your records for at least 5 years after the 31 January submission deadline… You must keep your records for at least 5 years after the 31 January submission deadline of the relevant tax year Business records if you're self-employed: how long to keep your records (GOV.UK)
Insolvency Act 1986 s 234	makes someone hand records to an office-holder or trustee Where any person has in his possession or control any property, books, papers or records to which the company appears to be entitled Insolvency Act 1986, section 234	in insolvency or bankruptcy the administrative receiver, the liquidator or the provisional liquidator, as the case may be Insolvency Act 1986, section 234	Great Britain or the UK Getting in the company’s property Insolvency Act 1986, section 234	Where any person has in his possession or control any property, books, papers or records… Where any person has in his possession or control any property, books, papers or records to which the company appears to be entitled, the court may require that person Insolvency Act 1986, section 234
Insolvency Act 1986 s 235	makes someone hand records to an office-holder or trustee give to the office-holder such information concerning the company and its promotion, formation, business, dealings, affairs or property Insolvency Act 1986, section 235	in insolvency or bankruptcy Duty to co-operate with office-holder Insolvency Act 1986, section 235	Great Britain or the UK those who are or have at any time been officers of the company Insolvency Act 1986, section 235	give to the office-holder such information concerning the company and its promotion… give to the office-holder such information concerning the company and its promotion, formation, business, dealings, affairs or property Insolvency Act 1986, section 235
Insolvency Act 1986 Sch 4	gives a power to sell the company's property Power to sell any of the company’s property by public auction or private contract Insolvency Act 1986, Schedule 4 (powers of liquidator)	in insolvency or bankruptcy Power to sell any of the company’s property by public auction or private contract Insolvency Act 1986, Schedule 4 (powers of liquidator)	Great Britain or the UK Power to sell any of the company’s property by public auction or private contract Insolvency Act 1986, Schedule 4 (powers of liquidator)	Power to sell any of the company’s property by public auction or private contract with… Power to sell any of the company’s property by public auction or private contract with power to transfer the whole of it to any person or to sell the same in parcels Insolvency Act 1986, Schedule 4 (powers of liquidator)
Insolvency Act 1986 Sch B1 para 67	makes someone hand records to an office-holder or trustee The administrator of a company shall on his appointment take custody or control of all the property to which he thinks the company is entitled Insolvency Act 1986, Schedule B1, paragraph 67	in insolvency or bankruptcy The administrator of a company shall on his appointment take custody or control Insolvency Act 1986, Schedule B1, paragraph 67	Great Britain or the UK The administrator of a company shall on his appointment take custody or control Insolvency Act 1986, Schedule B1, paragraph 67	The administrator of a company shall on his appointment take custody or control of all… The administrator of a company shall on his appointment take custody or control of all the property to which he thinks the company is entitled Insolvency Act 1986, Schedule B1, paragraph 67
IRS Publication 583	sets how long records are preserved You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code Publication 583, Starting a Business and Keeping Records (IRS)	while the company trades You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code Publication 583, Starting a Business and Keeping Records (IRS)	the United States You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code Publication 583, Starting a Business and Keeping Records (IRS)	You must keep your records as long as they may be needed for the administration of any… You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code Publication 583, Starting a Business and Keeping Records (IRS)
IRS record retention guidance	sets how long records are preserved you must keep your records that support an item of income, deduction or credit shown on your tax return until the period of limitations for that tax return runs out How long should I keep records? (IRS)	at any time you must keep your records that support an item of income, deduction or credit shown on your tax return How long should I keep records? (IRS)	the United States Period of limitations that apply to income tax returns How long should I keep records? (IRS)	Keep records for 3 years from the date you filed your original return Keep records for 3 years from the date you filed your original return How long should I keep records? (IRS)
UK GDPR art 6	limits disclosing or selling personal data in them Processing shall be lawful only if and to the extent that at least one of the following applies UK GDPR, Article 6	at any time Processing shall be lawful only if and to the extent that at least one of the following applies UK GDPR, Article 6	Great Britain or the UK must be laid down by domestic law or relevant international law (see section 9A of the 2018 Act) UK GDPR, Article 6	Processing shall be lawful only if and to the extent that at least one of the following… Processing shall be lawful only if and to the extent that at least one of the following applies UK GDPR, Article 6