CH14800 - 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.