How long do you keep tax records in United Kingdom?
If you file a Self Assessment return, HMRC says to keep your records for at least 22 months after the end of the tax year the return is for. If you’re self-employed, keep them at least 5 years after the 31 January filing deadline; limited companies keep them 6 years from the end of the financial year.
Every rule for United Kingdom, with an example
From the official pages linked in each row, checked on October 5, 2026. The example column shows the keep-until date for the 2024–25 tax year where the rule gives one.
| Document | Official rule | Example (2024–25) | Source |
|---|---|---|---|
| Tax returns (your copies) | If you file a Self Assessment return, keep the records behind it for at least 22 months after the end of the tax year the return is for (the tax year ends on 5 April). Longer if: If you sent the return late: at least 15 months after the date you sent it; Self-employed or a partner: 5 years after the 31 January deadline instead (see business records) | until February 5, 2027 | gov.uk |
| Receipts and records behind your return | If you file a Self Assessment return, keep the records behind it for at least 22 months after the end of the tax year the return is for (the tax year ends on 5 April). Longer if: If you sent the return late: at least 15 months after the date you sent it; Self-employed or a partner: 5 years after the 31 January deadline instead (see business records) | until February 5, 2027 | gov.uk |
| Payslips, W-2s, P60s | Keep your P60s, P45s, P11Ds and payslips as part of your pay and tax records. If you file Self Assessment, keep them at least 22 months after the end of the tax year (5 April). Longer if: If you sent the return late: at least 15 months after the date you sent it; Self-employed or a partner: 5 years after the 31 January deadline instead (see business records) | until February 5, 2027 | gov.uk |
| Bank statements | If you file a Self Assessment return, keep the records behind it for at least 22 months after the end of the tax year the return is for (the tax year ends on 5 April). Longer if: If you sent the return late: at least 15 months after the date you sent it; Self-employed or a partner: 5 years after the 31 January deadline instead (see business records) | until February 5, 2027 | gov.uk |
| Business books and records (self-employed, small business) | Self-employed: keep your records for at least 5 years after the 31 January Self Assessment deadline for the tax year. Longer if: Return sent more than 4 years after the deadline: 15 months after you sent it; Limited companies: 6 years from the end of the last company financial year they relate to — longer for equipment, late returns or an open compliance check | until January 31, 2031 | gov.uk |
| Payroll records (if you employ someone) | PAYE employers: keep payroll records for 3 years from the end of the tax year they relate to. | until April 5, 2028 | gov.uk |
| Home and property purchase records | Capital Gains Tax records (buying, improving and selling a property or other asset): keep them for at least a year after the Self Assessment deadline (31 January) for the tax year you sold. Longer if: In business: 5 years after the deadline; Longer if the return was late or HMRC has started a check | until January 31, 2027 | gov.uk |
We found no official retention rule in United Kingdom for: medical records and bills, receipts for purchases (warranty). Keep those while they could still matter — for a claim, a warranty or a sale.
Keep them on your phone instead of in a box
Scanned copies take up no space and are easier to find when the tax office asks. For the full list of household papers and how long to keep each, see what documents to keep and for how long; to scan them, see how to scan documents on iPhone. For other countries, use the record retention calculator.
General information from official sources, not legal or tax advice. Rules change and your situation may add exceptions — the linked official page is the final word.
How to work out how long to keep a tax record
- Choose the country. Pick the country whose tax authority the record is for — the one you file returns in.
- Choose the document. Tax return, receipts behind it, payslips, bank statements, business records and so on. Documents with no official rule are marked.
- Enter the year or date. Most rules count from the tax year or from the day you filed. The tool asks for whichever this rule needs.
- Read the date and the exceptions. You get the keep-until date, the rule in plain words, the cases where you must keep it longer, and the official source. Add a calendar reminder if you like.