Where a self assessment return is required from an individual, trustee or partnership, that person must keep sufficient records to enable them to make a correct and complete return for the tax year concerned1.
Length of time that the records must be kept
Taxpayers carrying on a trade, profession or vocation or letting a property
Where the taxpayer carries on a trade, profession or vocation or lets a property, they must preserve their records until the later of2:
- Ìý
(a)ÌýÌýÌýÌý the fifth anniversary of 31 January following the end of the tax year
- Ìý
(b)ÌýÌýÌýÌý the sixth anniversary of the end of the accounting period
- Ìý
(c)ÌýÌýÌýÌý the date on which the enquiry window closes, which could be later if the return was submitted late, was issued after 31 October and filed after 31 January following the end of the tax year, or if the return was amended after filing (see A6.401), and
- Ìý
(d)ÌýÌýÌýÌý the date on which an enquiry into the return is closed
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Web page updated on 17 Mar 2025 17:10