19. Retention of insolvent trader’s records
How long to keep records after insolvency.
The liquidator may destroy the books, papers and records, including the VAT records, of the insolvent company one year after the date of dissolution of the company.
A concession has been granted to official receivers to allow them, on request and with our approval, to destroy the books and records of a company after 6 months.
Normal rules for retention of records apply to other insolvencies.