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HMRC internal manual

Compliance Handbook

Record Keeping: How long must records be retained for: VAT: Company deregistered as a result of liquidation

Generally speaking, traders who deregister must retain their records until

  • the 6-year limit is reached, or
  • the shorter time limit we granted them while they were registered is reached, see CH15300.

There is an exception.

Liquidators need only retain the records of insolvent companies for 12 months from the date the company is dissolved.

If we want the records to be retained for a longer period, it is our responsibility to take charge of them and incur the costs of storage.