Q. How long do I need to keep my records for?
You have to keep your records for 22 months from the end of the tax year to which they relate. For example, if you file your 2017–18 tax return by the filing date, you should normally keep your records until 31 January 2020
Self-employed or in partnership
You have to keep your records for at least five years from 31 January following the tax year that the tax return relates to. For example, if you file your 2017/18 tax return by 31 January 2019, you should normally keep your records until 31 January 2024
The records for an accounting period will normally have to be kept for six years from the end of that period. For example, if the accounting period ends on 31 December 2018, the records have to be kept until 31 December 2024.
Please note that if you send in your tax return late, or it is subject to a compliance check, then the time limit for keeping records may be extended. See HMRC’s guide to keeping Tax Return records for further details.