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HMRC internal manual

Compliance Handbook

Record Keeping: How long must records be retained for: Insurance premium tax

In addition to the rules which apply to a person keeping records in CH14530 - CH14600 and CH15000 - CH15900 as appropriate, there are specific rules for the length of time for which records relating to insurance premium tax must be kept.

A person must normally keep their IPT records for 6 years. If, however, this causes storage problems, involves undue expense or causes other difficulties, the person can ask HMRC whether they can keep some of their records for a shorter period. They must obtain HMRC’s agreement if they wish to destroy any records that are less than 6 years old.

FA94/SCH6, 6A & 7