CH215000 - How to do a compliance check: records: how long records should be kept
This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.
The periods for which records need to be retained is set in the primary law and varies across the taxes.
For detailed information see
- CH14500 for income tax and capital gains tax
- CH14600 for corporation tax
- CH14650 for capital gains and losses
- CH14700 for PAYE and Construction Industry Scheme
- CH14900 for direct taxes claims not included in a return
- CH14930 for insurance premium tax
- CH14940 for stamp duty land tax
- CH14950 for aggregates levy climate change levy and landfill tax
- CH15100 for VAT
- CH14990 for excise duties.
The greatest cost associated with records tends to be their creation, but retention costs can also be significant. As a concession, we can allow reduced retention periods, see CH216000.