This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Handbook

Record Keeping: How long must records be retained for: Shorter retention periods

HMRC can specify in writing that records for income tax, capital gains tax, corporation tax and excise duty purposes can be kept for a shorter period than those shown in CH14530, CH14550, CH14600 and CH14990.

Different retention periods may be specified for different cases.

We have not specified any shorter periods so far.

A shorter retention period must not be specified

  • for PAYE and Construction Industry Scheme records, see CH14700, or
  • in any circumstances in which you suspect that avoidance is involved. To do so would be against HMRC’s anti-avoidance strategy.

TMA70/S12B (2)


FA98/SCH18/PARA2A (b)

CEMA79/S118A (1)