ATXP6 UK
Syllabus A6. Value Added Tax A6b. The Time Limits

A6b. Retention of business records

Syllabus A6b)

A4 The time limits for the submission of information, claims and payment of tax, including payments on account

How long should business records be kept?

Business records and personal records need to be retained for a number of years after the tax returns have been submitted for that year.

The time for which these records need to be retained are:

Retention of records 
Business records  5 years from 31 January following end of the tax year
Personal records 12 months from 31 January following end of the tax year