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HMRC internal manual

Compliance Handbook

Record Keeping: How long must records be retained for: Avoidance

Although the law sets out the periods for which a person must retain their records, we can specify a shorter retention period. You will find more detail in [

Although the law sets out the periods for which a person must retain their records, we can specify a shorter retention period. You will find more detail in](https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch14800) for direct taxes and [

Although the law sets out the periods for which a person must retain their records, we can specify a shorter retention period. You will find more detail in [

Although the law sets out the periods for which a person must retain their records, we can specify a shorter retention period. You will find more detail in](https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch14800) for direct taxes and](https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch15300) for VAT.

A shorter retention period must not be specified in any circumstances in which you suspect that avoidance is involved. To do so would be against HMRC’s anti-avoidance strategy.