VATREC3022 - Preserving records: Determining the 6 year period - Documents which record a summary
Records such as a balance sheet or trading account should be preserved for 6 years from the date of their preparation.
Records such as a balance sheet or trading account should be preserved for 6 years from the date of their preparation.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).