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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Record Keeping: How long must records be retained for: Direct taxes claims not included in a return

Records to support a claim not included in a return must be retained for a specified period. The person must retain their records until the later of

  1. the date any enquiry into the claim or amended claim is completed, and

  2. the day after the enquiry window closes. This is the later of

* the first anniversary of the quarter day next following the date on which the claim was made,
* the first anniversary of 31 January next following the year of assessment to which the claim relates, where the claim relates to a tax year,
* the first anniversary of the end of the period to which the claim relates where the claim relates to a period other than a tax year.We can charge a penalty if a person fails to keep or retain records, see 

SACM4020.

TMA70/SCH1A/PARA2A