Business
United Kingdom — Business: Accounting
UK sole traders keep records at least five years after the 31 January Self Assessment deadline; companies keep tax records for six years.
VerifiedGovernment / official sourceGOV.UK — Business records and record keepingLast reviewed: 2026-10-23
Key facts
- Self-employed people and partners must keep records for at least 5 years after the 31 January submission deadline for the tax year; late returns can extend this.
- For Corporation Tax, records must be kept until the latest of the sixth anniversary of the accounting period end or the end of any enquiry.
- Companies Act section 388 sets a shorter minimum for private company accounting records, but tax law requires the longer period for records needed for the company tax return.
- VAT records are generally kept for at least 6 years and employer PAYE records for 3 years.
- Private companies file accounts at Companies House within 9 months of the year end and the Company Tax Return within 12 months.